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    "text": "1462",
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        "text": "1462"
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    "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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        "text": "Teil"
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        "text": "II"
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        "text": "Nr."
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        "text": "38,"
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        "text": "ausgegeben"
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        "text": "zu"
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        "text": "am"
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      {
        "bbox": [
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        "text": "10."
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        "text": "Dezember"
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        "text": "2012"
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    "id": "pdf-001-line-003",
    "source_page": 1,
    "text": "Gesetz",
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        "text": "Gesetz"
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  {
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    "id": "pdf-001-line-004",
    "source_page": 1,
    "text": "zu dem Abkommen vom 17. November 2011",
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        "text": "zu"
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      {
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        "text": "dem"
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      {
        "bbox": [
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        "text": "Abkommen"
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        "text": "vom"
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      {
        "bbox": [
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        "text": "17."
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      {
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        "text": "November"
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        "text": "2011"
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    "id": "pdf-001-line-005",
    "source_page": 1,
    "text": "zwischen der Bundesrepublik Deutschland",
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        "text": "zwischen"
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        "text": "der"
      },
      {
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        "text": "Bundesrepublik"
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        "text": "Deutschland"
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    "text": "und dem Fürstentum Liechtenstein",
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        "text": "dem"
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        "text": "Fürstentum"
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  },
  {
    "bbox": [
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    "id": "pdf-001-line-007",
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    "text": "zur Vermeidung der Doppelbesteuerung und der Steuerverkürzung",
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      {
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        "text": "Vermeidung"
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        "text": "der"
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      {
        "bbox": [
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        "text": "Doppelbesteuerung"
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        "text": "und"
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      {
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        "text": "der"
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        "bbox": [
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        "text": "Steuerverkürzung"
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    "id": "pdf-001-line-008",
    "source_page": 1,
    "text": "auf dem Gebiet der Steuern vom Einkommen und vom Vermögen",
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        "text": "dem"
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        "text": "Gebiet"
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        "text": "der"
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        "text": "Steuern"
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    "text": "Vom 5. Dezember 2012",
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        "text": "5."
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        "bbox": [
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        "text": "Dezember"
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    "text": "Der Bundestag hat mit Zustimmung des Bundesrates das folgende Gesetz be-",
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        "text": "Bundestag"
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        "text": "hat"
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        "text": "Bundesrates"
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        "text": "das"
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        "text": "folgende"
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        "text": "Gesetz"
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        "text": "be-"
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    "source_page": 1,
    "text": "schlossen:",
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        "text": "schlossen:"
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    "id": "pdf-001-line-012",
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    "text": "Artikel 1",
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        "text": "1"
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    "id": "pdf-001-line-013",
    "source_page": 1,
    "text": "Dem in Berlin am 17. November 2011 unterzeichneten Abkommen zwischen",
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        "text": "in"
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        "text": "Berlin"
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        "text": "am"
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        "text": "17."
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        "text": "November"
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        "text": "2011"
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        "text": "unterzeichneten"
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        "text": "Abkommen"
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        "text": "zwischen"
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  {
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    "id": "pdf-001-line-014",
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    "text": "der Bundesrepublik Deutschland und dem Fürstentum Liechtenstein zur Vermei-",
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        "text": "Bundesrepublik"
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        "text": "Deutschland"
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        "text": "dem"
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        "text": "Fürstentum"
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        "text": "Vermei-"
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    "text": "dung der Doppelbesteuerung und der Steuerverkürzung auf dem Gebiet der",
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        "text": "der"
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        "text": "Doppelbesteuerung"
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        "text": "und"
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        "text": "der"
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        "text": "Steuerverkürzung"
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        "text": "dem"
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    "text": "Steuern vom Einkommen und vom Vermögen wird zugestimmt. Das Abkommen",
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        "text": "vom"
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        "text": "Einkommen"
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        "text": "vom"
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        "text": "Vermögen"
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        "text": "wird"
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        "text": "zugestimmt."
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        "text": "Das"
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    "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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      {
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        "text": "Bundesgesetzblatt"
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        "text": "Jahrgang"
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        ],
        "text": "2012"
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      {
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        "text": "Teil"
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        ],
        "text": "II"
      },
      {
        "bbox": [
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        ],
        "text": "Nr."
      },
      {
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        ],
        "text": "38,"
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      {
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        ],
        "text": "ausgegeben"
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      {
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        ],
        "text": "zu"
      },
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        ],
        "text": "Bonn"
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      {
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        ],
        "text": "am"
      },
      {
        "bbox": [
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        ],
        "text": "10."
      },
      {
        "bbox": [
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        ],
        "text": "Dezember"
      },
      {
        "bbox": [
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        ],
        "text": "2012"
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    ]
  },
  {
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    "source_page": 2,
    "text": "Abkommen",
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      {
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        ],
        "text": "Abkommen"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-002-line-004",
    "source_page": 2,
    "text": "zwischen der Bundesrepublik Deutschland",
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      {
        "bbox": [
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        ],
        "text": "zwischen"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Bundesrepublik"
      },
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        ],
        "text": "Deutschland"
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    ]
  },
  {
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    "text": "und dem Fürstentum Liechtenstein",
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      {
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
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        ],
        "text": "Liechtenstein"
      }
    ]
  },
  {
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    "id": "pdf-002-line-006",
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    "text": "zur Vermeidung der Doppelbesteuerung und der Steuerverkürzung",
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      {
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        ],
        "text": "zur"
      },
      {
        "bbox": [
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        ],
        "text": "Vermeidung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Doppelbesteuerung"
      },
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        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
          360.38064,
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          377.93244,
          163.00778
        ],
        "text": "der"
      },
      {
        "bbox": [
          381.26376,
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        ],
        "text": "Steuerverkürzung"
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    ]
  },
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    "id": "pdf-002-line-007",
    "source_page": 2,
    "text": "auf dem Gebiet der Steuern vom Einkommen und vom Vermögen",
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      {
        "bbox": [
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        "text": "auf"
      },
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        ],
        "text": "dem"
      },
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        "bbox": [
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        "text": "Gebiet"
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        "text": "der"
      },
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        "bbox": [
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        "text": "Steuern"
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        "text": "vom"
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        "text": "Einkommen"
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        "text": "und"
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        "text": "vom"
      },
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        "bbox": [
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        "text": "Vermögen"
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    ]
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  {
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    "source_page": 2,
    "text": "Die Bundesrepublik Deutschland",
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      {
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        ],
        "text": "Die"
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        "text": "Bundesrepublik"
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        ],
        "text": "Deutschland"
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    ]
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    "source_page": 2,
    "text": "b) im Fürstentum Liechtenstein",
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      {
        "bbox": [
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        ],
        "text": "b)"
      },
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        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "Fürstentum"
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        "text": "Liechtenstein"
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    ]
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    "source_page": 2,
    "text": "aa) die Erwerbssteuer,",
    "words": [
      {
        "bbox": [
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          328.16814,
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        ],
        "text": "aa)"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          347.54942,
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          222.4279
        ],
        "text": "Erwerbssteuer,"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-011",
    "source_page": 2,
    "text": "und",
    "words": [
      {
        "bbox": [
          170.34646,
          216.2879,
          183.98502,
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        ],
        "text": "und"
      }
    ]
  },
  {
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    "id": "pdf-002-line-012",
    "source_page": 2,
    "text": "bb) die Ertragssteuer,",
    "words": [
      {
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        ],
        "text": "bb)"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          347.54918,
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        "text": "Ertragssteuer,"
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    ]
  },
  {
    "bbox": [
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    "source_page": 2,
    "text": "das Fürstentum Liechtenstein –",
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      {
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          134.53294,
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
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        ],
        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        "text": "–"
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    ]
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    "id": "pdf-002-line-014",
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    "text": "cc) die Gesellschaftssteuern,",
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        ],
        "text": "cc)"
      },
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        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "Gesellschaftssteuern,"
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    ]
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  {
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    "id": "pdf-002-line-015",
    "source_page": 2,
    "text": "in der Erkenntnis, dass die gut entwickelten wirtschaftlichen",
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      {
        "bbox": [
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          78.53806,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          81.2363,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Erkenntnis,"
      },
      {
        "bbox": [
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        ],
        "text": "dass"
      },
      {
        "bbox": [
          158.36606,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          171.94102,
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          183.56358,
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        ],
        "text": "gut"
      },
      {
        "bbox": [
          186.26206,
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          231.35822,
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        ],
        "text": "entwickelten"
      },
      {
        "bbox": [
          234.05646,
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        ],
        "text": "wirtschaftlichen"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-016",
    "source_page": 2,
    "text": "dd) die Grundstücksgewinnsteuer,",
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      {
        "bbox": [
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          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": [
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    "id": "pdf-002-line-017",
    "source_page": 2,
    "text": "Beziehungen zwischen den beiden Vertragsstaaten weitergehen-",
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      {
        "bbox": [
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          109.58454,
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        ],
        "text": "Beziehungen"
      },
      {
        "bbox": [
          111.5335,
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          144.34214,
          267.60334
        ],
        "text": "zwischen"
      },
      {
        "bbox": [
          146.29118,
          260.30734,
          159.6751,
          267.60334
        ],
        "text": "den"
      },
      {
        "bbox": [
          161.62414,
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          185.66878,
          267.60334
        ],
        "text": "beiden"
      },
      {
        "bbox": [
          187.61782,
          260.30734,
          242.60318,
          267.60334
        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
          244.55222,
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          290.5507,
          267.60334
        ],
        "text": "weitergehen-"
      }
    ]
  },
  {
    "bbox": [
      63.78014,
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      174.45542,
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    ],
    "id": "pdf-002-line-018",
    "source_page": 2,
    "text": "de Zusammenarbeit verlangen,",
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      {
        "bbox": [
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          72.81838,
          277.17022
        ],
        "text": "de"
      },
      {
        "bbox": [
          75.03998,
          269.87422,
          135.2007,
          277.17022
        ],
        "text": "Zusammenarbeit"
      },
      {
        "bbox": [
          137.42294,
          269.87422,
          174.45542,
          277.17022
        ],
        "text": "verlangen,"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-019",
    "source_page": 2,
    "text": "ee) die Vermögenssteuer,",
    "words": [
      {
        "bbox": [
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          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,
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      324.69438,
      292.7727
    ],
    "id": "pdf-002-line-020",
    "source_page": 2,
    "text": "ff)",
    "words": [
      {
        "bbox": [
          317.50518,
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          324.69438,
          292.7727
        ],
        "text": "ff)"
      }
    ]
  },
  {
    "bbox": [
      334.5131,
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    ],
    "id": "pdf-002-line-021",
    "source_page": 2,
    "text": "die Couponsteuer",
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      {
        "bbox": [
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          345.32662,
          292.7727
        ],
        "text": "die"
      },
      {
        "bbox": [
          347.54822,
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        ],
        "text": "Couponsteuer"
      }
    ]
  },
  {
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      290.5515,
      296.39638
    ],
    "id": "pdf-002-line-022",
    "source_page": 2,
    "text": "in Anbetracht des Wunsches der Vertragsstaaten, ihre Bezie-",
    "words": [
      {
        "bbox": [
          72.28398,
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          78.50734,
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        ],
        "text": "in"
      },
      {
        "bbox": [
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          120.17774,
          296.39638
        ],
        "text": "Anbetracht"
      },
      {
        "bbox": [
          122.6351,
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          135.67222,
          296.39638
        ],
        "text": "des"
      },
      {
        "bbox": [
          138.12998,
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          175.32326,
          296.39638
        ],
        "text": "Wunsches"
      },
      {
        "bbox": [
          177.78102,
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          189.48214,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          191.93798,
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          249.8551,
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        ],
        "text": "Vertragsstaaten,"
      },
      {
        "bbox": [
          252.31158,
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        ],
        "text": "ihre"
      },
      {
        "bbox": [
          267.80454,
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          290.5515,
          296.39638
        ],
        "text": "Bezie-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-002-line-023",
    "source_page": 2,
    "text": "hung weiter zu entwickeln, indem sie zu beiderseitigem Nutzen",
    "words": [
      {
        "bbox": [
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        ],
        "text": "hung"
      },
      {
        "bbox": [
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        ],
        "text": "weiter"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "entwickeln,"
      },
      {
        "bbox": [
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        ],
        "text": "indem"
      },
      {
        "bbox": [
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
          210.21254,
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        ],
        "text": "beiderseitigem"
      },
      {
        "bbox": [
          265.37126,
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        ],
        "text": "Nutzen"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-024",
    "source_page": 2,
    "text": "(im Folgenden als „liechtensteinische Steuer“ bezeichnet).",
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      {
        "bbox": [
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        ],
        "text": "(im"
      },
      {
        "bbox": [
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        ],
        "text": "Folgenden"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        ],
        "text": "„liechtensteinische"
      },
      {
        "bbox": [
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        ],
        "text": "Steuer“"
      },
      {
        "bbox": [
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        ],
        "text": "bezeichnet)."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-002-line-025",
    "source_page": 2,
    "text": "im Bereich der Besteuerung zusammenarbeiten,",
    "words": [
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
          74.60006,
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          101.70414,
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        ],
        "text": "Bereich"
      },
      {
        "bbox": [
          103.92614,
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          115.62726,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          117.84806,
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        ],
        "text": "Besteuerung"
      },
      {
        "bbox": [
          165.4515,
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        ],
        "text": "zusammenarbeiten,"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-026",
    "source_page": 2,
    "text": "(4) Dieses Abkommen gilt auch für alle Steuern gleicher oder",
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      {
        "bbox": [
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
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        ],
        "text": "Dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
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        ],
        "text": "auch"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "alle"
      },
      {
        "bbox": [
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        ],
        "text": "Steuern"
      },
      {
        "bbox": [
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        ],
        "text": "gleicher"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      }
    ]
  },
  {
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    "id": "pdf-002-line-027",
    "source_page": 2,
    "text": "im Wesentlichen ähnlicher Art, die nach der Unterzeichnung",
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      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "Wesentlichen"
      },
      {
        "bbox": [
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        ],
        "text": "ähnlicher"
      },
      {
        "bbox": [
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        ],
        "text": "Art,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Unterzeichnung"
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    ]
  },
  {
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    "id": "pdf-002-line-028",
    "source_page": 2,
    "text": "vor dem Hintergrund des am 2. September 2009 geschlosse-",
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      {
        "bbox": [
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        "text": "vor"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Hintergrund"
      },
      {
        "bbox": [
          148.10342,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          163.3351,
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          174.45398,
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        ],
        "text": "am"
      },
      {
        "bbox": [
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        ],
        "text": "2."
      },
      {
        "bbox": [
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        ],
        "text": "September"
      },
      {
        "bbox": [
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        "text": "2009"
      },
      {
        "bbox": [
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        "text": "geschlosse-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-029",
    "source_page": 2,
    "text": "dieses Abkommens neben den bestehenden Steuern oder an",
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      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommens"
      },
      {
        "bbox": [
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        ],
        "text": "neben"
      },
      {
        "bbox": [
          405.26814,
          332.74846,
          418.93118,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          421.8359,
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          469.1539,
          340.04446
        ],
        "text": "bestehenden"
      },
      {
        "bbox": [
          472.05862,
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          340.04446
        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          503.22446,
          332.74846,
          519.7843,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          522.68798,
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        ],
        "text": "an"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-030",
    "source_page": 2,
    "text": "nen Abkommens zwischen der Regierung der Bundesrepublik",
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      {
        "bbox": [
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        "text": "nen"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommens"
      },
      {
        "bbox": [
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        ],
        "text": "zwischen"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Regierung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Bundesrepublik"
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    ]
  },
  {
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    "id": "pdf-002-line-031",
    "source_page": 2,
    "text": "deren Stelle erhoben werden. Die zuständigen Behörden der",
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      {
        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
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        ],
        "text": "Stelle"
      },
      {
        "bbox": [
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        ],
        "text": "erhoben"
      },
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        "bbox": [
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        ],
        "text": "werden."
      },
      {
        "bbox": [
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        ],
        "text": "Die"
      },
      {
        "bbox": [
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        "text": "zuständigen"
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        ],
        "text": "Behörden"
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      {
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        ],
        "text": "der"
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    ]
  },
  {
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    "id": "pdf-002-line-032",
    "source_page": 2,
    "text": "Deutschland und der Regierung des Fürstentums Liechtenstein",
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      {
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        "text": "Deutschland"
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        "text": "und"
      },
      {
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        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Regierung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "Fürstentums"
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      {
        "bbox": [
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        "text": "Liechtenstein"
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    ]
  },
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    "id": "pdf-002-line-033",
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    "text": "Vertragsstaaten teilen einander die in ihren Steuergesetzen ein-",
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      {
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        "text": "Vertragsstaaten"
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        "bbox": [
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        ],
        "text": "teilen"
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        ],
        "text": "einander"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "ihren"
      },
      {
        "bbox": [
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        ],
        "text": "Steuergesetzen"
      },
      {
        "bbox": [
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        "text": "ein-"
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    ]
  },
  {
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    "id": "pdf-002-line-034",
    "source_page": 2,
    "text": "über den Informationsaustausch in Steuersachen,",
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      {
        "bbox": [
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        "text": "über"
      },
      {
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "Informationsaustausch"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "Steuersachen,"
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    ]
  },
  {
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    "id": "pdf-002-line-035",
    "source_page": 2,
    "text": "getretenen bedeutsamen Änderungen mit.",
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      {
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        ],
        "text": "getretenen"
      },
      {
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        ],
        "text": "bedeutsamen"
      },
      {
        "bbox": [
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        ],
        "text": "Änderungen"
      },
      {
        "bbox": [
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        "text": "mit."
      }
    ]
  },
  {
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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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      {
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Anbetracht"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Wunsches"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaaten,"
      },
      {
        "bbox": [
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        ],
        "text": "ein"
      },
      {
        "bbox": [
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        "text": "Abkom-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-037",
    "source_page": 2,
    "text": "Artikel 3",
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      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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        "text": "3"
      }
    ]
  },
  {
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    "id": "pdf-002-line-038",
    "source_page": 2,
    "text": "men zur Vermeidung der Doppelbesteuerung und der Steuerver-",
    "words": [
      {
        "bbox": [
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          79.2955,
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        ],
        "text": "men"
      },
      {
        "bbox": [
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          384.95398,
          92.17414,
          392.24998
        ],
        "text": "zur"
      },
      {
        "bbox": [
          94.14862,
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        ],
        "text": "Vermeidung"
      },
      {
        "bbox": [
          138.53566,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          152.16326,
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        ],
        "text": "Doppelbesteuerung"
      },
      {
        "bbox": [
          224.17726,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          239.7423,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          253.3699,
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        ],
        "text": "Steuerver-"
      }
    ]
  },
  {
    "bbox": [
      63.7783,
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    ],
    "id": "pdf-002-line-039",
    "source_page": 2,
    "text": "kürzung auf dem Gebiet der Steuern vom Einkommen und vom",
    "words": [
      {
        "bbox": [
          63.7783,
          394.52102,
          92.36438,
          401.81702
        ],
        "text": "kürzung"
      },
      {
        "bbox": [
          94.75174,
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          105.8619,
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        ],
        "text": "auf"
      },
      {
        "bbox": [
          108.2487,
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          124.10982,
          401.81702
        ],
        "text": "dem"
      },
      {
        "bbox": [
          126.49574,
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          150.1935,
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        ],
        "text": "Gebiet"
      },
      {
        "bbox": [
          152.58062,
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          164.28174,
          401.81702
        ],
        "text": "der"
      },
      {
        "bbox": [
          166.66742,
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          194.3947,
          401.81702
        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          196.78158,
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          212.19734,
          401.81702
        ],
        "text": "vom"
      },
      {
        "bbox": [
          214.58326,
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          256.7247,
          401.81702
        ],
        "text": "Einkommen"
      },
      {
        "bbox": [
          259.11158,
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          272.75014,
          401.81702
        ],
        "text": "und"
      },
      {
        "bbox": [
          275.1359,
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          290.55166,
          401.81702
        ],
        "text": "vom"
      }
    ]
  },
  {
    "bbox": [
      352.48598,
      397.58662,
      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,
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          483.78198,
          404.75462
        ],
        "text": "Begriffsbestimmungen"
      }
    ]
  },
  {
    "bbox": [
      63.77798,
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    ],
    "id": "pdf-002-line-041",
    "source_page": 2,
    "text": "Vermögen abzuschließen –",
    "words": [
      {
        "bbox": [
          63.77798,
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          100.03246,
          411.3839
        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
          102.25446,
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        ],
        "text": "abzuschließen"
      },
      {
        "bbox": [
          155.5787,
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          159.5787,
          411.3839
        ],
        "text": "–"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-002-line-042",
    "source_page": 2,
    "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang",
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      {
        "bbox": [
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        ],
        "text": "(1)"
      },
      {
        "bbox": [
          326.40158,
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          335.3247,
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        ],
        "text": "Im"
      },
      {
        "bbox": [
          338.01902,
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          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,
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          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,
      421.22254,
      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": [
      72.28166,
      423.31398,
      190.55454,
      430.60998
    ],
    "id": "pdf-002-line-044",
    "source_page": 2,
    "text": "sind wie folgt übereingekommen:",
    "words": [
      {
        "bbox": [
          72.28166,
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        ],
        "text": "sind"
      },
      {
        "bbox": [
          89.46926,
          423.31398,
          101.6031,
          430.60998
        ],
        "text": "wie"
      },
      {
        "bbox": [
          103.8247,
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          119.67078,
          430.60998
        ],
        "text": "folgt"
      },
      {
        "bbox": [
          121.89302,
          423.31398,
          190.55454,
          430.60998
        ],
        "text": "übereingekommen:"
      }
    ]
  },
  {
    "bbox": [
      304.74654,
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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,
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          311.11342,
          442.58742
        ],
        "text": "a)"
      },
      {
        "bbox": [
          317.50238,
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          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,
          435.29142,
          472.28606,
          442.58742
        ],
        "text": "Vertragsstaat“"
      },
      {
        "bbox": [
          474.27694,
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          487.89998,
          442.58742
        ],
        "text": "und"
      },
      {
        "bbox": [
          489.89078,
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          504.97486,
          442.58742
        ],
        "text": "„der"
      },
      {
        "bbox": [
          506.96566,
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        ],
        "text": "andere"
      }
    ]
  },
  {
    "bbox": [
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      531.5187,
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    ],
    "id": "pdf-002-line-046",
    "source_page": 2,
    "text": "Vertragsstaat“ je nach dem Zusammenhang die Bundesre-",
    "words": [
      {
        "bbox": [
          317.50254,
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          368.6219,
          452.15438
        ],
        "text": "Vertragsstaat“"
      },
      {
        "bbox": [
          371.3383,
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          377.4607,
          452.15438
        ],
        "text": "je"
      },
      {
        "bbox": [
          380.17782,
          444.85838,
          397.81582,
          452.15438
        ],
        "text": "nach"
      },
      {
        "bbox": [
          400.53318,
          444.85838,
          416.49622,
          452.15438
        ],
        "text": "dem"
      },
      {
        "bbox": [
          419.21262,
          444.85838,
          477.4255,
          452.15438
        ],
        "text": "Zusammenhang"
      },
      {
        "bbox": [
          480.1435,
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          491.05902,
          452.15438
        ],
        "text": "die"
      },
      {
        "bbox": [
          493.77614,
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          452.15438
        ],
        "text": "Bundesre-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-047",
    "source_page": 2,
    "text": "Artikel 1",
    "words": [
      {
        "bbox": [
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          186.14118,
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
          188.36238,
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        ],
        "text": "1"
      }
    ]
  },
  {
    "bbox": [
      317.50254,
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    ],
    "id": "pdf-002-line-048",
    "source_page": 2,
    "text": "publik Deutschland oder das Fürstentum Liechtenstein;",
    "words": [
      {
        "bbox": [
          317.50254,
          454.42534,
          339.13686,
          461.72134
        ],
        "text": "publik"
      },
      {
        "bbox": [
          341.35798,
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          386.25422,
          461.72134
        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          388.4751,
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          404.7679,
          461.72134
        ],
        "text": "oder"
      },
      {
        "bbox": [
          406.9887,
          454.42534,
          420.02574,
          461.72134
        ],
        "text": "das"
      },
      {
        "bbox": [
          422.24846,
          454.42534,
          462.51974,
          461.72134
        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
          464.74078,
          454.42534,
          514.32798,
          461.72134
        ],
        "text": "Liechtenstein;"
      }
    ]
  },
  {
    "bbox": [
      100.35358,
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      253.97414,
      468.93422
    ],
    "id": "pdf-002-line-049",
    "source_page": 2,
    "text": "Unter das Abkommen fallende Personen",
    "words": [
      {
        "bbox": [
          100.35358,
          461.76622,
          121.50062,
          468.93422
        ],
        "text": "Unter"
      },
      {
        "bbox": [
          123.72262,
          461.76622,
          137.4971,
          468.93422
        ],
        "text": "das"
      },
      {
        "bbox": [
          139.7187,
          461.76622,
          183.28086,
          468.93422
        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          185.50182,
          461.76622,
          215.69334,
          468.93422
        ],
        "text": "fallende"
      },
      {
        "bbox": [
          217.91582,
          461.76622,
          253.97414,
          468.93422
        ],
        "text": "Personen"
      }
    ]
  },
  {
    "bbox": [
      304.7463,
      468.49422,
      531.51798,
      475.79022
    ],
    "id": "pdf-002-line-050",
    "source_page": 2,
    "text": "b) bedeutet der Ausdruck „Bundesrepublik Deutschland“, im",
    "words": [
      {
        "bbox": [
          304.7463,
          468.49422,
          311.56046,
          475.79022
        ],
        "text": "b)"
      },
      {
        "bbox": [
          317.50214,
          468.49422,
          349.8831,
          475.79022
        ],
        "text": "bedeutet"
      },
      {
        "bbox": [
          352.91118,
          468.49422,
          364.79022,
          475.79022
        ],
        "text": "der"
      },
      {
        "bbox": [
          367.81694,
          468.49422,
          402.36886,
          475.79022
        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
          405.39574,
          468.49422,
          465.90422,
          475.79022
        ],
        "text": "„Bundesrepublik"
      },
      {
        "bbox": [
          468.9311,
          468.49422,
          519.80246,
          475.79022
        ],
        "text": "Deutschland“,"
      },
      {
        "bbox": [
          522.82966,
          468.49422,
          531.51798,
          475.79022
        ],
        "text": "im"
      }
    ]
  },
  {
    "bbox": [
      72.28102,
      476.99262,
      290.54758,
      484.28862
    ],
    "id": "pdf-002-line-051",
    "source_page": 2,
    "text": "Dieses Abkommen gilt für Personen, die in einem Vertragsstaat",
    "words": [
      {
        "bbox": [
          72.28102,
          476.99262,
          95.85846,
          484.28862
        ],
        "text": "Dieses"
      },
      {
        "bbox": [
          97.77518,
          476.99262,
          138.1467,
          484.28862
        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          140.06262,
          476.99262,
          150.4739,
          484.28862
        ],
        "text": "gilt"
      },
      {
        "bbox": [
          152.39014,
          476.99262,
          161.7011,
          484.28862
        ],
        "text": "für"
      },
      {
        "bbox": [
          163.6159,
          476.99262,
          198.75414,
          484.28862
        ],
        "text": "Personen,"
      },
      {
        "bbox": [
          200.66942,
          476.99262,
          211.31542,
          484.28862
        ],
        "text": "die"
      },
      {
        "bbox": [
          213.23102,
          476.99262,
          219.37062,
          484.28862
        ],
        "text": "in"
      },
      {
        "bbox": [
          221.28654,
          476.99262,
          242.58806,
          484.28862
        ],
        "text": "einem"
      },
      {
        "bbox": [
          244.50294,
          476.99262,
          290.54758,
          484.28862
        ],
        "text": "Vertragsstaat"
      }
    ]
  },
  {
    "bbox": [
      317.50214,
      478.06126,
      531.5191,
      485.35726
    ],
    "id": "pdf-002-line-052",
    "source_page": 2,
    "text": "geographischen Sinne verwendet, das Hoheitsgebiet der",
    "words": [
      {
        "bbox": [
          317.50214,
          478.06126,
          375.94262,
          485.35726
        ],
        "text": "geographischen"
      },
      {
        "bbox": [
          379.72182,
          478.06126,
          400.22694,
          485.35726
        ],
        "text": "Sinne"
      },
      {
        "bbox": [
          404.0059,
          478.06126,
          444.39582,
          485.35726
        ],
        "text": "verwendet,"
      },
      {
        "bbox": [
          448.17446,
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          461.3895,
          485.35726
        ],
        "text": "das"
      },
      {
        "bbox": [
          465.1695,
          478.06126,
          515.86054,
          485.35726
        ],
        "text": "Hoheitsgebiet"
      },
      {
        "bbox": [
          519.64006,
          478.06126,
          531.5191,
          485.35726
        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
      63.77742,
      486.5595,
      225.98782,
      493.8555
    ],
    "id": "pdf-002-line-053",
    "source_page": 2,
    "text": "oder in beiden Vertragsstaaten ansässig sind.",
    "words": [
      {
        "bbox": [
          63.77742,
          486.5595,
          80.0703,
          493.8555
        ],
        "text": "oder"
      },
      {
        "bbox": [
          82.2911,
          486.5595,
          88.51446,
          493.8555
        ],
        "text": "in"
      },
      {
        "bbox": [
          90.73646,
          486.5595,
          115.03406,
          493.8555
        ],
        "text": "beiden"
      },
      {
        "bbox": [
          117.25606,
          486.5595,
          172.9499,
          493.8555
        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
          175.1719,
          486.5595,
          206.57638,
          493.8555
        ],
        "text": "ansässig"
      },
      {
        "bbox": [
          208.79886,
          486.5595,
          225.98782,
          493.8555
        ],
        "text": "sind."
      }
    ]
  },
  {
    "bbox": [
      317.50238,
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    ],
    "id": "pdf-002-line-054",
    "source_page": 2,
    "text": "Bundesrepublik Deutschland sowie das an das Küstenmeer",
    "words": [
      {
        "bbox": [
          317.50238,
          487.62814,
          373.35926,
          494.92414
        ],
        "text": "Bundesrepublik"
      },
      {
        "bbox": [
          375.82446,
          487.62814,
          420.7207,
          494.92414
        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          423.18566,
          487.62814,
          443.91126,
          494.92414
        ],
        "text": "sowie"
      },
      {
        "bbox": [
          446.37694,
          487.62814,
          459.41398,
          494.92414
        ],
        "text": "das"
      },
      {
        "bbox": [
          461.88078,
          487.62814,
          470.62366,
          494.92414
        ],
        "text": "an"
      },
      {
        "bbox": [
          473.08974,
          487.62814,
          486.12678,
          494.92414
        ],
        "text": "das"
      },
      {
        "bbox": [
          488.59358,
          487.62814,
          531.51958,
          494.92414
        ],
        "text": "Küstenmeer"
      }
    ]
  },
  {
    "bbox": [
      317.50198,
      497.19518,
      531.5167,
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    ],
    "id": "pdf-002-line-055",
    "source_page": 2,
    "text": "angrenzende Gebiet des Meeresbodens, seines Untergrunds",
    "words": [
      {
        "bbox": [
          317.50198,
          497.19518,
          363.29398,
          504.49118
        ],
        "text": "angrenzende"
      },
      {
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    "text": "Artikel 2",
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    "text": "republik Deutschland in Übereinstimmung mit dem Völker-",
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    "text": "recht und ihren innerstaatlichen Rechtsvorschriften souve -",
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        "text": "Länder"
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    "text": "ner Gebietskörperschaften erhoben werden.",
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        "text": "ner"
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        "text": "Gebietskörperschaften"
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    "text": "übt;",
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    "text": "(2) Als Steuern vom Einkommen und vom Vermögen gelten",
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        "text": "Als"
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        "text": "Steuern"
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        "text": "vom"
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        "text": "Einkommen"
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        "text": "vom"
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    "id": "pdf-002-line-071",
    "source_page": 2,
    "text": "c) bedeutet der Ausdruck „Fürstentum Liechtenstein“, im geo-",
    "words": [
      {
        "bbox": [
          304.74749,
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        "text": "c)"
      },
      {
        "bbox": [
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        ],
        "text": "bedeutet"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
          402.63597,
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        ],
        "text": "„Fürstentum"
      },
      {
        "bbox": [
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        "text": "Liechtenstein“,"
      },
      {
        "bbox": [
          503.74861,
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        "text": "geo-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-072",
    "source_page": 2,
    "text": "alle Steuern, die vom Gesamteinkommen, Gesamtvermögen",
    "words": [
      {
        "bbox": [
          63.77622,
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          76.18422,
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        ],
        "text": "alle"
      },
      {
        "bbox": [
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        "text": "Steuern,"
      },
      {
        "bbox": [
          114.48982,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "vom"
      },
      {
        "bbox": [
          148.80662,
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        "text": "Gesamteinkommen,"
      },
      {
        "bbox": [
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        "text": "Gesamtvermögen"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-073",
    "source_page": 2,
    "text": "graphischen Sinne verwendet, das Hoheitsgebiet des Fürs-",
    "words": [
      {
        "bbox": [
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        "text": "graphischen"
      },
      {
        "bbox": [
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        ],
        "text": "Sinne"
      },
      {
        "bbox": [
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        "text": "verwendet,"
      },
      {
        "bbox": [
          429.22949,
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        ],
        "text": "das"
      },
      {
        "bbox": [
          444.95501,
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        "text": "Hoheitsgebiet"
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        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Fürs-"
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    ]
  },
  {
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    "source_page": 2,
    "text": "oder von Teilen des Einkommens oder des Vermögens erhoben",
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      {
        "bbox": [
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        "text": "oder"
      },
      {
        "bbox": [
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        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Teilen"
      },
      {
        "bbox": [
          120.56422,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          135.95062,
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        ],
        "text": "Einkommens"
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      {
        "bbox": [
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        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "Vermögens"
      },
      {
        "bbox": [
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        "text": "erhoben"
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  },
  {
    "bbox": [
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    "id": "pdf-002-line-075",
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    "text": "tentums Liechtenstein;",
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        "text": "tentums"
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      {
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        "text": "Liechtenstein;"
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    ]
  },
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    "id": "pdf-002-line-076",
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    "text": "werden, einschließlich der Steuern vom Gewinn aus der Veräuße-",
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      {
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        "text": "werden,"
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        "text": "einschließlich"
      },
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Steuern"
      },
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        "text": "vom"
      },
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        "text": "Gewinn"
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        "text": "aus"
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        "text": "der"
      },
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        "bbox": [
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        "text": "Veräuße-"
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  },
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    "id": "pdf-002-line-077",
    "source_page": 2,
    "text": "d) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-",
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      {
        "bbox": [
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        "text": "d)"
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        "text": "umfasst"
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        ],
        "text": "der"
      },
      {
        "bbox": [
          361.71829,
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        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
          397.67845,
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        ],
        "text": "„Person“"
      },
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        "bbox": [
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        ],
        "text": "natürliche"
      },
      {
        "bbox": [
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        ],
        "text": "Personen,"
      },
      {
        "bbox": [
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        ],
        "text": "Gesell-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-078",
    "source_page": 2,
    "text": "rung beweglichen oder unbeweglichen Vermögens, der Lohn-",
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      {
        "bbox": [
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        "text": "rung"
      },
      {
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        ],
        "text": "beweglichen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
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        "text": "unbeweglichen"
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      {
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        "text": "Vermögens,"
      },
      {
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Lohn-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-079",
    "source_page": 2,
    "text": "schaften, ruhende Nachlässe liechtensteinischen Rechts und",
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      {
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        "text": "schaften,"
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        ],
        "text": "ruhende"
      },
      {
        "bbox": [
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        "text": "Nachlässe"
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      {
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        "text": "liechtensteinischen"
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      {
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        "text": "Rechts"
      },
      {
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        "text": "und"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-002-line-080",
    "source_page": 2,
    "text": "summensteuern sowie der Steuern vom Vermögenszuwachs.",
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      {
        "bbox": [
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        ],
        "text": "summensteuern"
      },
      {
        "bbox": [
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        ],
        "text": "sowie"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Steuern"
      },
      {
        "bbox": [
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        "text": "vom"
      },
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        "text": "Vermögenszuwachs."
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    "source_page": 2,
    "text": "alle anderen Personenvereinigungen;",
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      {
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        "text": "alle"
      },
      {
        "bbox": [
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        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Personenvereinigungen;"
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    ]
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    "id": "pdf-002-line-082",
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    "text": "(3) Zu den bestehenden Steuern, für die dieses Abkommen",
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        "text": "(3)"
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        "text": "Zu"
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "bestehenden"
      },
      {
        "bbox": [
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        ],
        "text": "Steuern,"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
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        "bbox": [
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        "text": "die"
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        "text": "dieses"
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        "text": "Abkommen"
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    "id": "pdf-002-line-083",
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    "text": "e) bedeutet der Ausdruck „Gesellschaft“ juristische Personen,",
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        "text": "e)"
      },
      {
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        ],
        "text": "bedeutet"
      },
      {
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Ausdruck"
      },
      {
        "bbox": [
          403.08725,
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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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    "id": "pdf-002-line-084",
    "source_page": 2,
    "text": "gilt, gehören insbesondere",
    "words": [
      {
        "bbox": [
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        "text": "gilt,"
      },
      {
        "bbox": [
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        "text": "gehören"
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      {
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        "text": "insbesondere"
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  },
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    "id": "pdf-002-line-085",
    "source_page": 2,
    "text": "sowie Rechtsträger und besondere Vermögenswidmungen",
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        "text": "sowie"
      },
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        "text": "Rechtsträger"
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        "text": "und"
      },
      {
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        "text": "besondere"
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        "text": "Vermögenswidmungen"
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    "id": "pdf-002-line-086",
    "source_page": 2,
    "text": "a) in der Bundesrepublik Deutschland",
    "words": [
      {
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        ],
        "text": "a)"
      },
      {
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        ],
        "text": "in"
      },
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        "bbox": [
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        ],
        "text": "der"
      },
      {
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        "text": "Bundesrepublik"
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        "text": "Deutschland"
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    ]
  },
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    "id": "pdf-002-line-087",
    "source_page": 2,
    "text": "oder Vermögensmassen, die für die Besteuerung wie juristi-",
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      {
        "bbox": [
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        "text": "oder"
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      {
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        "text": "die"
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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": "die"
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        "text": "bezieht"
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        "text": "die"
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        "text": "die"
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    "text": "1464",
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      {
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        "text": "1464"
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    "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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      {
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        "text": "Bundesgesetzblatt"
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        "text": "Jahrgang"
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        "text": "2012"
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        "text": "Teil"
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        "text": "II"
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        "text": "Nr."
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        "text": "38,"
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        ],
        "text": "ausgegeben"
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        "text": "zu"
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        "text": "Bonn"
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        "text": "am"
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      {
        "bbox": [
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        "text": "10."
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        ],
        "text": "Dezember"
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        "text": "2012"
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    "text": "staat ansässigen Person betrieben wird, oder ein Unterneh-",
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      {
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        "text": "staat"
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        "bbox": [
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        "text": "ansässigen"
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        "text": "Person"
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        "bbox": [
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        "text": "betrieben"
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        "text": "wird,"
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        "text": "oder"
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        "text": "ein"
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        "text": "Unterneh-"
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    ]
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    "text": "d) ist die Person Staatsangehöriger beider Staaten oder keines",
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      {
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        "text": "d)"
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        "text": "ist"
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        "text": "die"
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        ],
        "text": "Person"
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        "text": "Staatsangehöriger"
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        ],
        "text": "beider"
      },
      {
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        "text": "Staaten"
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        "text": "oder"
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        "text": "keines"
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    ]
  },
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    "id": "pdf-003-line-005",
    "source_page": 3,
    "text": "men, das von einer im anderen Vertragsstaat ansässigen Per-",
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      {
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        "text": "men,"
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        "text": "das"
      },
      {
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        "text": "von"
      },
      {
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        ],
        "text": "einer"
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      {
        "bbox": [
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        ],
        "text": "im"
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      {
        "bbox": [
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        "text": "anderen"
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        "bbox": [
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        "text": "Vertragsstaat"
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        "text": "ansässigen"
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        "text": "Per-"
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    "text": "der Staaten, so regeln die zuständigen Behörden der Ver-",
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        "text": "Staaten,"
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        "text": "so"
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        "text": "regeln"
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        "text": "die"
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        "text": "zuständigen"
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        "text": "Behörden"
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        "text": "der"
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        "text": "Ver-"
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    "source_page": 3,
    "text": "son betrieben wird;",
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        "text": "son"
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        "text": "betrieben"
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        "text": "wird;"
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    ]
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    "text": "tragsstaaten die Frage in gegenseitigem Einvernehmen.",
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        "text": "tragsstaaten"
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        "text": "die"
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        "text": "Frage"
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        "text": "in"
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        "text": "gegenseitigem"
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    "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche Person in",
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        "text": "(3)"
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        "text": "Ist"
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        "text": "nach"
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        "text": "Absatz"
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        "text": "1"
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        "text": "eine"
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        "text": "andere"
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      {
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        "text": "als"
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        ],
        "text": "eine"
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        "text": "natürliche"
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        "text": "Person"
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        "text": "in"
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    "text": "i)",
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        "text": "i)"
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    ]
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    "id": "pdf-003-line-011",
    "source_page": 3,
    "text": "bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-",
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        "text": "bedeutet"
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Ausdruck"
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        "text": "„internationaler"
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      {
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        ],
        "text": "Verkehr“"
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        ],
        "text": "jede"
      },
      {
        "bbox": [
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        "text": "Beför-"
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    ]
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    "id": "pdf-003-line-012",
    "source_page": 3,
    "text": "beiden Vertragsstaaten ansässig, so gilt sie als nur in dem Staat",
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        "text": "beiden"
      },
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        "text": "Vertragsstaaten"
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        ],
        "text": "ansässig,"
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        ],
        "text": "so"
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        "text": "gilt"
      },
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        "text": "sie"
      },
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        "text": "als"
      },
      {
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        "text": "nur"
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        "text": "in"
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        "text": "dem"
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        "text": "Staat"
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    "id": "pdf-003-line-013",
    "source_page": 3,
    "text": "derung mit einem Seeschiff oder Luftfahrzeug, das von ei-",
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        "text": "mit"
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        "text": "einem"
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        "text": "Seeschiff"
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        "text": "oder"
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        "text": "Luftfahrzeug,"
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        "text": "das"
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        "text": "von"
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        "text": "ei-"
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    "id": "pdf-003-line-014",
    "source_page": 3,
    "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäftslei-",
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        "text": "ansässig,"
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        ],
        "text": "in"
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        "text": "dem"
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        "text": "sich"
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        "text": "der"
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        "text": "Ort"
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        "text": "ihrer"
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        "text": "tatsächlichen"
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    "text": "(2) Der Ausdruck „Betriebsstätte“ umfasst insbesondere",
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        "text": "Der"
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        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
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        ],
        "text": "„Betriebsstätte“"
      },
      {
        "bbox": [
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        ],
        "text": "umfasst"
      },
      {
        "bbox": [
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        ],
        "text": "insbesondere"
      }
    ]
  },
  {
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    "id": "pdf-003-line-034",
    "source_page": 3,
    "text": "Deutschland geltenden Recht errichtet worden sind;",
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      {
        "bbox": [
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        ],
        "text": "Deutschland"
      },
      {
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        ],
        "text": "geltenden"
      },
      {
        "bbox": [
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        ],
        "text": "Recht"
      },
      {
        "bbox": [
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        ],
        "text": "errichtet"
      },
      {
        "bbox": [
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        ],
        "text": "worden"
      },
      {
        "bbox": [
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        ],
        "text": "sind;"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-035",
    "source_page": 3,
    "text": "a) einen Ort der Leitung;",
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      {
        "bbox": [
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        ],
        "text": "a)"
      },
      {
        "bbox": [
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        ],
        "text": "einen"
      },
      {
        "bbox": [
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        ],
        "text": "Ort"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Leitung;"
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    ]
  },
  {
    "bbox": [
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    ],
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    "source_page": 3,
    "text": "bb) in Bezug auf das Fürstentum Liechtenstein",
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      {
        "bbox": [
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        ],
        "text": "bb)"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Bezug"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
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        ],
        "text": "Liechtenstein"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-037",
    "source_page": 3,
    "text": "b) eine Zweigniederlassung;",
    "words": [
      {
        "bbox": [
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        ],
        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
          334.47564,
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          407.93948,
          266.14576
        ],
        "text": "Zweigniederlassung;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-038",
    "source_page": 3,
    "text": "jede natürliche Person, die die Staatsangehörigkeit des",
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      {
        "bbox": [
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        ],
        "text": "jede"
      },
      {
        "bbox": [
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        ],
        "text": "natürliche"
      },
      {
        "bbox": [
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        ],
        "text": "Person,"
      },
      {
        "bbox": [
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          274.08728
        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Staatsangehörigkeit"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-039",
    "source_page": 3,
    "text": "c) eine Geschäftsstelle;",
    "words": [
      {
        "bbox": [
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        ],
        "text": "c)"
      },
      {
        "bbox": [
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          280.31632
        ],
        "text": "eine"
      },
      {
        "bbox": [
          334.47524,
          273.02032,
          391.5506,
          280.31632
        ],
        "text": "Geschäftsstelle;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-040",
    "source_page": 3,
    "text": "Fürstentum Liechtenstein besitzt;",
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      {
        "bbox": [
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        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
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        ],
        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        ],
        "text": "besitzt;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-041",
    "source_page": 3,
    "text": "d) eine Fabrikationsstätte;",
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      {
        "bbox": [
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        ],
        "text": "d)"
      },
      {
        "bbox": [
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          294.4868
        ],
        "text": "eine"
      },
      {
        "bbox": [
          334.47516,
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        ],
        "text": "Fabrikationsstätte;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-042",
    "source_page": 3,
    "text": "jede juristische Person, Personengesellschaft und ande-",
    "words": [
      {
        "bbox": [
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          108.5318,
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        ],
        "text": "jede"
      },
      {
        "bbox": [
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        ],
        "text": "juristische"
      },
      {
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        ],
        "text": "Person,"
      },
      {
        "bbox": [
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        ],
        "text": "Personengesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
          269.81572,
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          290.55004,
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        ],
        "text": "ande-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-043",
    "source_page": 3,
    "text": "re Personenvereinigung, die nach dem in dem Fürsten-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "re"
      },
      {
        "bbox": [
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        ],
        "text": "Personenvereinigung,"
      },
      {
        "bbox": [
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          193.12164,
          307.62744
        ],
        "text": "die"
      },
      {
        "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": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Fürsten-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-044",
    "source_page": 3,
    "text": "e) eine Werkstätte;",
    "words": [
      {
        "bbox": [
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          311.051,
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        ],
        "text": "e)"
      },
      {
        "bbox": [
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          308.65744
        ],
        "text": "eine"
      },
      {
        "bbox": [
          334.47508,
          301.36144,
          375.07004,
          308.65744
        ],
        "text": "Werkstätte;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-045",
    "source_page": 3,
    "text": "tum Liechtenstein geltenden Recht errichtet worden ist;",
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      {
        "bbox": [
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        ],
        "text": "tum"
      },
      {
        "bbox": [
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          156.85436,
          317.1944
        ],
        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        ],
        "text": "geltenden"
      },
      {
        "bbox": [
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          217.52068,
          317.1944
        ],
        "text": "Recht"
      },
      {
        "bbox": [
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          249.05412,
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        ],
        "text": "errichtet"
      },
      {
        "bbox": [
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          277.871,
          317.1944
        ],
        "text": "worden"
      },
      {
        "bbox": [
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        ],
        "text": "ist;"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-046",
    "source_page": 3,
    "text": "f) ein Bergwerk, ein Öl- oder Gasvorkommen, einen Steinbruch",
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      {
        "bbox": [
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          309.50612,
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        ],
        "text": "f)"
      },
      {
        "bbox": [
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          327.90204,
          322.82792
        ],
        "text": "ein"
      },
      {
        "bbox": [
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          315.53192,
          365.92556,
          322.82792
        ],
        "text": "Bergwerk,"
      },
      {
        "bbox": [
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          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": [
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          315.53192,
          491.04636,
          322.82792
        ],
        "text": "einen"
      },
      {
        "bbox": [
          493.01796,
          315.53192,
          531.45716,
          322.82792
        ],
        "text": "Steinbruch"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-047",
    "source_page": 3,
    "text": "k) bedeutet der Ausdruck „zuständige Behörde“",
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      {
        "bbox": [
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          69.99876,
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        ],
        "text": "k)"
      },
      {
        "bbox": [
          76.53228,
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          108.2906,
          331.60072
        ],
        "text": "bedeutet"
      },
      {
        "bbox": [
          110.51284,
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          122.21396,
          331.60072
        ],
        "text": "der"
      },
      {
        "bbox": [
          124.43476,
          324.30472,
          158.36412,
          331.60072
        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
          160.58524,
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          202.94564,
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        ],
        "text": "„zuständige"
      },
      {
        "bbox": [
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          238.94236,
          331.60072
        ],
        "text": "Behörde“"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-048",
    "source_page": 3,
    "text": "oder eine andere Stätte der Ausbeutung von Bodenschätzen.",
    "words": [
      {
        "bbox": [
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          325.09888,
          333.57836,
          332.39488
        ],
        "text": "oder"
      },
      {
        "bbox": [
          335.52532,
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          350.18452,
          332.39488
        ],
        "text": "eine"
      },
      {
        "bbox": [
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          325.09888,
          376.46788,
          332.39488
        ],
        "text": "andere"
      },
      {
        "bbox": [
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          325.09888,
          399.36828,
          332.39488
        ],
        "text": "Stätte"
      },
      {
        "bbox": [
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          412.91428,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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          457.51932,
          332.39488
        ],
        "text": "Ausbeutung"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Bodenschätzen."
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    ]
  },
  {
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    ],
    "id": "pdf-003-line-049",
    "source_page": 3,
    "text": "aa) in der Bundesrepublik Deutschland das Bundesministe-",
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      {
        "bbox": [
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          87.19396,
          346.00704
        ],
        "text": "aa)"
      },
      {
        "bbox": [
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          99.74684,
          346.00704
        ],
        "text": "in"
      },
      {
        "bbox": [
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          113.39796,
          346.00704
        ],
        "text": "der"
      },
      {
        "bbox": [
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          171.02164,
          346.00704
        ],
        "text": "Bundesrepublik"
      },
      {
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        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
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          232.72076,
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        ],
        "text": "das"
      },
      {
        "bbox": [
          234.70452,
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          346.00704
        ],
        "text": "Bundesministe-"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-050",
    "source_page": 3,
    "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-",
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      {
        "bbox": [
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          321.80484,
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        ],
        "text": "(3)"
      },
      {
        "bbox": [
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          341.72244,
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        ],
        "text": "Eine"
      },
      {
        "bbox": [
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          398.93492,
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        ],
        "text": "Bauausführung"
      },
      {
        "bbox": [
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          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": [
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        ],
        "text": "nur"
      },
      {
        "bbox": [
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        ],
        "text": "dann"
      },
      {
        "bbox": [
          501.01204,
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        "text": "Be-"
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    ]
  },
  {
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    "id": "pdf-003-line-051",
    "source_page": 3,
    "text": "rium der Finanzen oder die Behörde, an die es seine Be-",
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      {
        "bbox": [
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        ],
        "text": "rium"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Finanzen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Behörde,"
      },
      {
        "bbox": [
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        ],
        "text": "an"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "es"
      },
      {
        "bbox": [
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        ],
        "text": "seine"
      },
      {
        "bbox": [
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        ],
        "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": [
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        ],
        "text": "triebsstätte,"
      },
      {
        "bbox": [
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
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          383.6862,
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        ],
        "text": "ihre"
      },
      {
        "bbox": [
          385.9078,
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        ],
        "text": "Dauer"
      },
      {
        "bbox": [
          409.46052,
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        ],
        "text": "zwölf"
      },
      {
        "bbox": [
          430.31988,
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        ],
        "text": "Monate"
      },
      {
        "bbox": [
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        ],
        "text": "überschreitet."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-053",
    "source_page": 3,
    "text": "fugnisse delegiert hat;",
    "words": [
      {
        "bbox": [
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        ],
        "text": "fugnisse"
      },
      {
        "bbox": [
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        ],
        "text": "delegiert"
      },
      {
        "bbox": [
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        ],
        "text": "hat;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-054",
    "source_page": 3,
    "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
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      {
        "bbox": [
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
          326.22396,
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        ],
        "text": "Ungeachtet"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "vorstehenden"
      },
      {
        "bbox": [
          434.64972,
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        ],
        "text": "Bestimmungen"
      },
      {
        "bbox": [
          490.82428,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Arti-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-055",
    "source_page": 3,
    "text": "bb) im Fürstentum Liechtenstein die Regierung oder deren",
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      {
        "bbox": [
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          88.08836,
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        ],
        "text": "bb)"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
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        ],
        "text": "Liechtenstein"
      },
      {
        "bbox": [
          198.21068,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Regierung"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "deren"
      }
    ]
  },
  {
    "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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        ],
        "text": "kels"
      },
      {
        "bbox": [
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        ],
        "text": "gelten"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        ],
        "text": "Betriebsstätten"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-057",
    "source_page": 3,
    "text": "bevollmächtigten Vertreter;",
    "words": [
      {
        "bbox": [
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        ],
        "text": "bevollmächtigten"
      },
      {
        "bbox": [
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        ],
        "text": "Vertreter;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-058",
    "source_page": 3,
    "text": "a) Einrichtungen, die ausschließlich zur Lagerung, Ausstellung",
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      {
        "bbox": [
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        ],
        "text": "a)"
      },
      {
        "bbox": [
          317.44004,
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          394.04032
        ],
        "text": "Einrichtungen,"
      },
      {
        "bbox": [
          371.42044,
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          382.24164,
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        ],
        "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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        ],
        "text": "Lagerung,"
      },
      {
        "bbox": [
          490.03204,
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        ],
        "text": "Ausstellung"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-059",
    "source_page": 3,
    "text": "(2) Bei der Anwendung dieses Abkommens durch einen Ver-",
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      {
        "bbox": [
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        "text": "(2)"
      },
      {
        "bbox": [
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        ],
        "text": "Bei"
      },
      {
        "bbox": [
          99.28164,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Anwendung"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
          184.0078,
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        ],
        "text": "Abkommens"
      },
      {
        "bbox": [
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        ],
        "text": "durch"
      },
      {
        "bbox": [
          254.25116,
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        ],
        "text": "einen"
      },
      {
        "bbox": [
          275.92932,
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          403.5204
        ],
        "text": "Ver-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-060",
    "source_page": 3,
    "text": "oder Auslieferung von Gütern oder Waren des Unternehmens",
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      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Auslieferung"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Gütern"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Waren"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Unternehmens"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-061",
    "source_page": 3,
    "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes erfor-",
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      {
        "bbox": [
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        ],
        "text": "tragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "hat,"
      },
      {
        "bbox": [
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          137.59236,
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Zusammenhang"
      },
      {
        "bbox": [
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        ],
        "text": "nichts"
      },
      {
        "bbox": [
          239.4098,
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        ],
        "text": "anderes"
      },
      {
        "bbox": [
          270.76844,
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        ],
        "text": "erfor-"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-062",
    "source_page": 3,
    "text": "benutzt werden;",
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      {
        "bbox": [
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        ],
        "text": "benutzt"
      },
      {
        "bbox": [
          346.47428,
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          413.17408
        ],
        "text": "werden;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-063",
    "source_page": 3,
    "text": "dert, jeder in diesem Abkommen nicht definierte Ausdruck die",
    "words": [
      {
        "bbox": [
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        ],
        "text": "dert,"
      },
      {
        "bbox": [
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        ],
        "text": "jeder"
      },
      {
        "bbox": [
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        ],
        "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": "definierte"
      },
      {
        "bbox": [
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          422.65424
        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      }
    ]
  },
  {
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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,
          420.04856,
          352.13708,
          427.34456
        ],
        "text": "Bestände"
      },
      {
        "bbox": [
          355.24084,
          420.04856,
          368.4586,
          427.34456
        ],
        "text": "von"
      },
      {
        "bbox": [
          371.5626,
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          396.35188,
          427.34456
        ],
        "text": "Gütern"
      },
      {
        "bbox": [
          399.45588,
          420.04856,
          416.01572,
          427.34456
        ],
        "text": "oder"
      },
      {
        "bbox": [
          419.11868,
          420.04856,
          442.29172,
          427.34456
        ],
        "text": "Waren"
      },
      {
        "bbox": [
          445.39572,
          420.04856,
          458.61076,
          427.34456
        ],
        "text": "des"
      },
      {
        "bbox": [
          461.71556,
          420.04856,
          517.36244,
          427.34456
        ],
        "text": "Unternehmens,"
      },
      {
        "bbox": [
          520.46588,
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          531.45732,
          427.34456
        ],
        "text": "die"
      }
    ]
  },
  {
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    ],
    "id": "pdf-003-line-065",
    "source_page": 3,
    "text": "Bedeutung, die ihm im Anwendungszeitraum nach dem Recht",
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      {
        "bbox": [
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          105.79788,
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        ],
        "text": "Bedeutung,"
      },
      {
        "bbox": [
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          119.45588,
          432.22112
        ],
        "text": "die"
      },
      {
        "bbox": [
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          135.34716,
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        ],
        "text": "ihm"
      },
      {
        "bbox": [
          138.0722,
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          432.22112
        ],
        "text": "im"
      },
      {
        "bbox": [
          149.45612,
          424.92512,
          227.45188,
          432.22112
        ],
        "text": "Anwendungszeitraum"
      },
      {
        "bbox": [
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          247.84052,
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        ],
        "text": "nach"
      },
      {
        "bbox": [
          250.56652,
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          266.5466,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Recht"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-066",
    "source_page": 3,
    "text": "ausschließlich zur Lagerung, Ausstellung oder Auslieferung",
    "words": [
      {
        "bbox": [
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        ],
        "text": "ausschließlich"
      },
      {
        "bbox": [
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        ],
        "text": "zur"
      },
      {
        "bbox": [
          384.34988,
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        ],
        "text": "Lagerung,"
      },
      {
        "bbox": [
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        ],
        "text": "Ausstellung"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          486.81028,
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        ],
        "text": "Auslieferung"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-067",
    "source_page": 3,
    "text": "dieses Staates über die Steuern zukommt, für die dieses Abkom-",
    "words": [
      {
        "bbox": [
          63.77468,
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        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
          117.05988,
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        ],
        "text": "über"
      },
      {
        "bbox": [
          134.95836,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          147.58492,
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          441.78808
        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          176.87724,
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        ],
        "text": "zukommt,"
      },
      {
        "bbox": [
          213.69924,
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        ],
        "text": "für"
      },
      {
        "bbox": [
          224.98996,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          237.61652,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
          262.35172,
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        ],
        "text": "Abkom-"
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    ]
  },
  {
    "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-069",
    "source_page": 3,
    "text": "men gilt, wobei die Bedeutung nach dem in diesem Staat anzu-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "men"
      },
      {
        "bbox": [
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        ],
        "text": "gilt,"
      },
      {
        "bbox": [
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        ],
        "text": "wobei"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Bedeutung"
      },
      {
        "bbox": [
          174.9442,
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          451.35504
        ],
        "text": "nach"
      },
      {
        "bbox": [
          194.66404,
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          210.52516,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          212.759,
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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-070",
    "source_page": 3,
    "text": "c) Bestände von Gütern oder Waren des Unternehmens, die",
    "words": [
      {
        "bbox": [
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        ],
        "text": "c)"
      },
      {
        "bbox": [
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        ],
        "text": "Bestände"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Gütern"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Waren"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Unternehmens,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-071",
    "source_page": 3,
    "text": "wendenden Steuerrecht den Vorrang vor einer Bedeutung hat,",
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      {
        "bbox": [
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        ],
        "text": "wendenden"
      },
      {
        "bbox": [
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        ],
        "text": "Steuerrecht"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
          169.49556,
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        ],
        "text": "Vorrang"
      },
      {
        "bbox": [
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        ],
        "text": "vor"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          234.55412,
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        ],
        "text": "Bedeutung"
      },
      {
        "bbox": [
          276.91852,
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        ],
        "text": "hat,"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-003-line-072",
    "source_page": 3,
    "text": "ausschließlich zu dem Zweck unterhalten werden, durch ein",
    "words": [
      {
        "bbox": [
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        ],
        "text": "ausschließlich"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Zweck"
      },
      {
        "bbox": [
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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-073",
    "source_page": 3,
    "text": "die der Ausdruck nach anderem Recht dieses Staates hat.",
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      {
        "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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        ],
        "text": "nach"
      },
      {
        "bbox": [
          146.5894,
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        ],
        "text": "anderem"
      },
      {
        "bbox": [
          180.2262,
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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."
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    ]
  },
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    "id": "pdf-003-line-074",
    "source_page": 3,
    "text": "anderes Unternehmen bearbeitet oder verarbeitet zu werden;",
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      {
        "bbox": [
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        ],
        "text": "anderes"
      },
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
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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": [
          503.09836,
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        ],
        "text": "werden;"
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    ]
  },
  {
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    "id": "pdf-003-line-075",
    "source_page": 3,
    "text": "Artikel 4",
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      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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        "text": "4"
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    ]
  },
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    ],
    "id": "pdf-003-line-076",
    "source_page": 3,
    "text": "d) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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      {
        "bbox": [
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        ],
        "text": "d)"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "feste"
      },
      {
        "bbox": [
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        ],
        "text": "Geschäftseinrichtung,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "ausschließlich"
      },
      {
        "bbox": [
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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-077",
    "source_page": 3,
    "text": "Zweck unterhalten wird, für das Unternehmen Güter oder",
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      {
        "bbox": [
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        ],
        "text": "Zweck"
      },
      {
        "bbox": [
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        ],
        "text": "unterhalten"
      },
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        "bbox": [
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        ],
        "text": "wird,"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
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        ],
        "text": "Güter"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
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    ]
  },
  {
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    "id": "pdf-003-line-078",
    "source_page": 3,
    "text": "Ansässige Person",
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      {
        "bbox": [
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        ],
        "text": "Ansässige"
      },
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        ],
        "text": "Person"
      }
    ]
  },
  {
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    "id": "pdf-003-line-079",
    "source_page": 3,
    "text": "Waren einzukaufen oder Informationen zu beschaffen;",
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      {
        "bbox": [
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        ],
        "text": "Waren"
      },
      {
        "bbox": [
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        ],
        "text": "einzukaufen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Informationen"
      },
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        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "beschaffen;"
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    ]
  },
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    "id": "pdf-003-line-080",
    "source_page": 3,
    "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine",
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      {
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        ],
        "text": "(1)"
      },
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        ],
        "text": "Im"
      },
      {
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        ],
        "text": "Sinne"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
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        ],
        "text": "Abkommens"
      },
      {
        "bbox": [
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        ],
        "text": "bedeutet"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
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        ],
        "text": "„eine"
      }
    ]
  },
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    "id": "pdf-003-line-081",
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    "text": "e) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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        "text": "eine"
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        "text": "feste"
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        "text": "Geschäftseinrichtung,"
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        "text": "die"
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        "text": "ausschließlich"
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        "text": "zu"
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    "text": "in einem Vertragsstaat ansässige Person“ eine Person, die nach",
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        "text": "einem"
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        "text": "Vertragsstaat"
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        "text": "Person“"
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        "text": "eine"
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        "text": "Person,"
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        "text": "die"
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    "id": "pdf-003-line-083",
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    "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-",
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        "text": "Zweck"
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        "text": "unterhalten"
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        "text": "wird,"
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        "text": "für"
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        "text": "das"
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        "text": "Unternehmen"
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        "text": "andere"
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        "text": "Tätig-"
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    "text": "dem Recht dieses Staates dort auf Grund ihres Wohnsitzes, ihres",
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        "text": "Recht"
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        "text": "dieses"
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        "text": "Staates"
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        "text": "dort"
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        "text": "auf"
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        "text": "Grund"
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        "text": "ihres"
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    "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-",
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        "text": "auszuüben,"
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        "text": "des"
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        "text": "Ortes"
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    "text": "tätigkeit darstellen;",
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        "text": "auch"
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        "text": "diesen"
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    "text": "f) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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        "text": "eine"
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        "text": "feste"
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        "text": "Geschäftseinrichtung,"
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        "text": "die"
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        "text": "ausschließlich"
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        "text": "zu"
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        "text": "dem"
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    "text": "seine Gebietskörperschaften. Der Ausdruck umfasst jedoch nicht",
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        "text": "seine"
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      {
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        "text": "Gebietskörperschaften."
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        "text": "Der"
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        "text": "Ausdruck"
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        "text": "umfasst"
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        "text": "jedoch"
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        "text": "wird,"
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        "text": "mehrere"
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        "text": "der"
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        "text": "unter"
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        "text": "den"
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        "text": "1"
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        "text": "Person,"
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    "id": "pdf-003-line-094",
    "source_page": 3,
    "text": "bis 5 genannten Tätigkeiten auszuüben, vorausgesetzt, dass",
    "words": [
      {
        "bbox": [
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        ],
        "text": "bis"
      },
      {
        "bbox": [
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        ],
        "text": "5"
      },
      {
        "bbox": [
          336.6398,
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        ],
        "text": "genannten"
      },
      {
        "bbox": [
          376.44404,
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        ],
        "text": "Tätigkeiten"
      },
      {
        "bbox": [
          416.9162,
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        ],
        "text": "auszuüben,"
      },
      {
        "bbox": [
          460.2166,
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        ],
        "text": "vorausgesetzt,"
      },
      {
        "bbox": [
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        ],
        "text": "dass"
      }
    ]
  },
  {
    "bbox": [
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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": [
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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": "oder"
      },
      {
        "bbox": [
          140.7042,
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        ],
        "text": "mit"
      },
      {
        "bbox": [
          154.2458,
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          160.469,
          598.2428
        ],
        "text": "in"
      },
      {
        "bbox": [
          162.893,
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
          191.2482,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          212.4602,
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        ],
        "text": "gelegenem"
      },
      {
        "bbox": [
          254.2946,
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        ],
        "text": "Vermögen"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-096",
    "source_page": 3,
    "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
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        ],
        "text": "sich"
      },
      {
        "bbox": [
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        ],
        "text": "daraus"
      },
      {
        "bbox": [
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        ],
        "text": "ergebende"
      },
      {
        "bbox": [
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        ],
        "text": "Gesamttätigkeit"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "festen"
      },
      {
        "bbox": [
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        ],
        "text": "Ge-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-097",
    "source_page": 3,
    "text": "steuerpflichtig ist.",
    "words": [
      {
        "bbox": [
          63.7786,
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        ],
        "text": "steuerpflichtig"
      },
      {
        "bbox": [
          116.4114,
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        ],
        "text": "ist."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-098",
    "source_page": 3,
    "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-",
    "words": [
      {
        "bbox": [
          317.44148,
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        ],
        "text": "schäftseinrichtung"
      },
      {
        "bbox": [
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        ],
        "text": "vorbereitender"
      },
      {
        "bbox": [
          438.92276,
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        ],
        "text": "Art"
      },
      {
        "bbox": [
          451.3834,
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        ],
        "text": "ist"
      },
      {
        "bbox": [
          461.7346,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          480.0818,
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        ],
        "text": "eine"
      },
      {
        "bbox": [
          496.95052,
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        ],
        "text": "Hilfstätig-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-099",
    "source_page": 3,
    "text": "keit darstellt.",
    "words": [
      {
        "bbox": [
          317.44084,
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        ],
        "text": "keit"
      },
      {
        "bbox": [
          332.37052,
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        ],
        "text": "darstellt."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-100",
    "source_page": 3,
    "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "(2)"
      },
      {
        "bbox": [
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        ],
        "text": "Ist"
      },
      {
        "bbox": [
          97.4202,
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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        ],
        "text": "1"
      },
      {
        "bbox": [
          153.5842,
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          622.2164
        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "natürliche"
      },
      {
        "bbox": [
          210.3826,
          614.9204,
          235.6698,
          622.2164
        ],
        "text": "Person"
      },
      {
        "bbox": [
          238.649,
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          244.961,
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "beiden"
      },
      {
        "bbox": [
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        ],
        "text": "Ver-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-101",
    "source_page": 3,
    "text": "tragsstaaten ansässig, so gilt Folgendes:",
    "words": [
      {
        "bbox": [
          63.7754,
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          107.925,
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        ],
        "text": "tragsstaaten"
      },
      {
        "bbox": [
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          631.7836
        ],
        "text": "ansässig,"
      },
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
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        ],
        "text": "Folgendes:"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-102",
    "source_page": 3,
    "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "(5)"
      },
      {
        "bbox": [
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        ],
        "text": "Ist"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "–"
      },
      {
        "bbox": [
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        ],
        "text": "mit"
      },
      {
        "bbox": [
          401.88628,
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        ],
        "text": "Ausnahme"
      },
      {
        "bbox": [
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        ],
        "text": "eines"
      },
      {
        "bbox": [
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        ],
        "text": "unabhängigen"
      },
      {
        "bbox": [
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        ],
        "text": "Ver-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-103",
    "source_page": 3,
    "text": "treters im Sinne des Absatzes 6 – für ein Unternehmen tätig und",
    "words": [
      {
        "bbox": [
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        ],
        "text": "treters"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
          340.25012,
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        ],
        "text": "Sinne"
      },
      {
        "bbox": [
          362.52692,
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Absatzes"
      },
      {
        "bbox": [
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        ],
        "text": "6"
      },
      {
        "bbox": [
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        ],
        "text": "–"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
          436.86012,
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        ],
        "text": "ein"
      },
      {
        "bbox": [
          449.50604,
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
          499.98988,
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        ],
        "text": "tätig"
      },
      {
        "bbox": [
          517.8194,
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        ],
        "text": "und"
      }
    ]
  },
  {
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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": [
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        ],
        "text": "a)"
      },
      {
        "bbox": [
          76.5314,
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        ],
        "text": "Die"
      },
      {
        "bbox": [
          90.133,
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        ],
        "text": "Person"
      },
      {
        "bbox": [
          116.7762,
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
          129.3066,
          638.894,
          139.3106,
          646.19
        ],
        "text": "als"
      },
      {
        "bbox": [
          141.2778,
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        ],
        "text": "nur"
      },
      {
        "bbox": [
          154.7354,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          162.8922,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          180.6522,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "ansässig,"
      },
      {
        "bbox": [
          236.6034,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          244.7602,
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          260.5546,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          262.5202,
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-105",
    "source_page": 3,
    "text": "besitzt sie in einem Vertragsstaat die Vollmacht, im Namen des",
    "words": [
      {
        "bbox": [
          304.68452,
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        ],
        "text": "besitzt"
      },
      {
        "bbox": [
          330.90116,
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          340.97252,
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        ],
        "text": "sie"
      },
      {
        "bbox": [
          343.49676,
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          349.72012,
          651.268
        ],
        "text": "in"
      },
      {
        "bbox": [
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          373.88116,
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        ],
        "text": "einem"
      },
      {
        "bbox": [
          376.40484,
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          423.45388,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          425.97876,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          439.31652,
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        ],
        "text": "Vollmacht,"
      },
      {
        "bbox": [
          479.13476,
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          487.73412,
          651.268
        ],
        "text": "im"
      },
      {
        "bbox": [
          490.2578,
          643.972,
          515.89324,
          651.268
        ],
        "text": "Namen"
      },
      {
        "bbox": [
          518.41788,
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          531.455,
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        ],
        "text": "des"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-106",
    "source_page": 3,
    "text": "eine ständige Wohnstätte verfügt; verfügt sie in beiden Staa-",
    "words": [
      {
        "bbox": [
          76.5234,
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          91.325,
          655.7572
        ],
        "text": "eine"
      },
      {
        "bbox": [
          93.3202,
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          123.9602,
          655.7572
        ],
        "text": "ständige"
      },
      {
        "bbox": [
          125.9554,
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          166.6698,
          655.7572
        ],
        "text": "Wohnstätte"
      },
      {
        "bbox": [
          168.665,
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          195.7594,
          655.7572
        ],
        "text": "verfügt;"
      },
      {
        "bbox": [
          197.7538,
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          222.629,
          655.7572
        ],
        "text": "verfügt"
      },
      {
        "bbox": [
          224.6242,
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          234.6874,
          655.7572
        ],
        "text": "sie"
      },
      {
        "bbox": [
          236.6826,
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          242.9018,
          655.7572
        ],
        "text": "in"
      },
      {
        "bbox": [
          244.897,
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          269.1754,
          655.7572
        ],
        "text": "beiden"
      },
      {
        "bbox": [
          271.1706,
          648.4612,
          290.5346,
          655.7572
        ],
        "text": "Staa-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-107",
    "source_page": 3,
    "text": "Unternehmens Verträge abzuschließen, und übt sie die Vollmacht",
    "words": [
      {
        "bbox": [
          304.68396,
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          356.23988,
          660.83488
        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
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          387.37444,
          660.83488
        ],
        "text": "Verträge"
      },
      {
        "bbox": [
          389.301,
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        ],
        "text": "abzuschließen,"
      },
      {
        "bbox": [
          443.60804,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          459.02724,
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          470.5914,
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        ],
        "text": "übt"
      },
      {
        "bbox": [
          472.5186,
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          482.4446,
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        ],
        "text": "sie"
      },
      {
        "bbox": [
          484.37116,
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          495.0394,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          496.96596,
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        ],
        "text": "Vollmacht"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-108",
    "source_page": 3,
    "text": "ten über eine ständige Wohnstätte, so gilt sie als nur in dem",
    "words": [
      {
        "bbox": [
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        ],
        "text": "ten"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "ständige"
      },
      {
        "bbox": [
          158.4802,
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        ],
        "text": "Wohnstätte,"
      },
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
          214.6298,
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
          227.5842,
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        ],
        "text": "sie"
      },
      {
        "bbox": [
          239.9474,
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        ],
        "text": "als"
      },
      {
        "bbox": [
          252.3106,
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        ],
        "text": "nur"
      },
      {
        "bbox": [
          266.1602,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          274.6754,
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        ],
        "text": "dem"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-109",
    "source_page": 3,
    "text": "dort gewöhnlich aus, so wird das Unternehmen ungeachtet der",
    "words": [
      {
        "bbox": [
          304.68404,
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        ],
        "text": "dort"
      },
      {
        "bbox": [
          321.69956,
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        ],
        "text": "gewöhnlich"
      },
      {
        "bbox": [
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        ],
        "text": "aus,"
      },
      {
        "bbox": [
          382.31452,
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        ],
        "text": "so"
      },
      {
        "bbox": [
          393.36716,
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        ],
        "text": "wird"
      },
      {
        "bbox": [
          410.92564,
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        ],
        "text": "das"
      },
      {
        "bbox": [
          426.42356,
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
          477.23988,
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        ],
        "text": "ungeachtet"
      },
      {
        "bbox": [
          519.75524,
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        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-110",
    "source_page": 3,
    "text": "Staat ansässig, zu dem sie die engeren persönlichen und",
    "words": [
      {
        "bbox": [
          76.5194,
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          95.6634,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          98.7746,
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        ],
        "text": "ansässig,"
      },
      {
        "bbox": [
          136.2234,
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        ],
        "text": "zu"
      },
      {
        "bbox": [
          147.7106,
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          163.7498,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          166.8594,
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        ],
        "text": "sie"
      },
      {
        "bbox": [
          180.2186,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          194.3202,
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        ],
        "text": "engeren"
      },
      {
        "bbox": [
          226.8538,
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        ],
        "text": "persönlichen"
      },
      {
        "bbox": [
          276.7162,
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        ],
        "text": "und"
      }
    ]
  },
  {
    "bbox": [
      304.68316,
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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",
    "words": [
      {
        "bbox": [
          304.68316,
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        ],
        "text": "Absätze"
      },
      {
        "bbox": [
          336.16412,
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          679.9688
        ],
        "text": "1"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
          359.62996,
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          364.07796,
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        ],
        "text": "2"
      },
      {
        "bbox": [
          366.75628,
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          375.3602,
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        ],
        "text": "so"
      },
      {
        "bbox": [
          378.03908,
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        ],
        "text": "behandelt,"
      },
      {
        "bbox": [
          418.60628,
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          428.70036,
          679.9688
        ],
        "text": "als"
      },
      {
        "bbox": [
          431.37948,
          672.6728,
          449.19548,
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        ],
        "text": "habe"
      },
      {
        "bbox": [
          451.87348,
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          460.18028,
          679.9688
        ],
        "text": "es"
      },
      {
        "bbox": [
          462.8594,
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          469.09468,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          471.773,
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
          500.44116,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          521.95484,
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        ],
        "text": "für"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-112",
    "source_page": 3,
    "text": "wirtschaftlichen Beziehungen hat (Mittelpunkt der Lebensin-",
    "words": [
      {
        "bbox": [
          76.5154,
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        ],
        "text": "wirtschaftlichen"
      },
      {
        "bbox": [
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        ],
        "text": "Beziehungen"
      },
      {
        "bbox": [
          183.3162,
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        ],
        "text": "hat"
      },
      {
        "bbox": [
          196.8138,
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        ],
        "text": "(Mittelpunkt"
      },
      {
        "bbox": [
          241.1794,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          255.1154,
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        ],
        "text": "Lebensin-"
      }
    ]
  },
  {
    "bbox": [
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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": [
          319.53468,
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          332.59628,
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          349.67276,
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        ],
        "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,
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          689.53568
        ],
        "text": "Tätigkei-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-114",
    "source_page": 3,
    "text": "teressen);",
    "words": [
      {
        "bbox": [
          76.5162,
          686.73,
          111.0826,
          694.026
        ],
        "text": "teressen);"
      }
    ]
  },
  {
    "bbox": [
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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,
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        ],
        "text": "ten"
      },
      {
        "bbox": [
          317.9306,
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          332.74412,
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        ],
        "text": "eine"
      },
      {
        "bbox": [
          334.82668,
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        ],
        "text": "Betriebsstätte,"
      },
      {
        "bbox": [
          388.95116,
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          397.24604,
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        ],
        "text": "es"
      },
      {
        "bbox": [
          399.32972,
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        ],
        "text": "sei"
      },
      {
        "bbox": [
          411.48364,
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        ],
        "text": "denn,"
      },
      {
        "bbox": [
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        ],
        "text": "diese"
      },
      {
        "bbox": [
          454.9126,
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        ],
        "text": "Tätigkeiten"
      },
      {
        "bbox": [
          495.35164,
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          699.10256
        ],
        "text": "beschrän-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-116",
    "source_page": 3,
    "text": "b) kann nicht bestimmt werden, in welchem Staat die Person",
    "words": [
      {
        "bbox": [
          63.7602,
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          70.5746,
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        ],
        "text": "b)"
      },
      {
        "bbox": [
          76.5162,
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        ],
        "text": "kann"
      },
      {
        "bbox": [
          96.7946,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          117.285,
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        ],
        "text": "bestimmt"
      },
      {
        "bbox": [
          153.9906,
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
          185.7138,
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          192.005,
          708.4324
        ],
        "text": "in"
      },
      {
        "bbox": [
          194.7394,
          701.1364,
          227.1394,
          708.4324
        ],
        "text": "welchem"
      },
      {
        "bbox": [
          229.873,
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          248.9306,
          708.4324
        ],
        "text": "Staat"
      },
      {
        "bbox": [
          251.665,
          701.1364,
          262.6138,
          708.4324
        ],
        "text": "die"
      },
      {
        "bbox": [
          265.3474,
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        ],
        "text": "Person"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-003-line-117",
    "source_page": 3,
    "text": "ken sich auf die in Absatz 4 genannten Tätigkeiten, die, würden",
    "words": [
      {
        "bbox": [
          304.68236,
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          317.54244,
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        ],
        "text": "ken"
      },
      {
        "bbox": [
          319.98276,
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          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,
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          403.87788,
          708.66952
        ],
        "text": "4"
      },
      {
        "bbox": [
          406.3182,
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          444.00636,
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        ],
        "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": [
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    ],
    "id": "pdf-003-line-118",
    "source_page": 3,
    "text": "den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt sie in",
    "words": [
      {
        "bbox": [
          76.513,
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          89.821,
          717.9996
        ],
        "text": "den"
      },
      {
        "bbox": [
          91.7322,
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          130.9106,
          717.9996
        ],
        "text": "Mittelpunkt"
      },
      {
        "bbox": [
          132.8218,
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          148.1674,
          717.9996
        ],
        "text": "ihrer"
      },
      {
        "bbox": [
          150.077,
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        ],
        "text": "Lebensinteressen"
      },
      {
        "bbox": [
          213.2402,
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        ],
        "text": "hat,"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "verfügt"
      },
      {
        "bbox": [
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      }
    ]
  },
  {
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    ],
    "id": "pdf-003-line-119",
    "source_page": 3,
    "text": "sie durch eine feste Geschäftseinrichtung ausgeübt, diese Ein-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "durch"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "feste"
      },
      {
        "bbox": [
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        ],
        "text": "Geschäftseinrichtung"
      },
      {
        "bbox": [
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        ],
        "text": "ausgeübt,"
      },
      {
        "bbox": [
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        ],
        "text": "diese"
      },
      {
        "bbox": [
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        "text": "Ein-"
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    ]
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    "text": "keinem der Staaten über eine ständige Wohnstätte, so gilt sie",
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        "text": "keinem"
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        "text": "der"
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        "text": "über"
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        "text": "eine"
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        "text": "ständige"
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        "text": "Wohnstätte,"
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        "text": "so"
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        "text": "gilt"
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        "text": "sie"
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    "text": "richtung nach dem genannten Absatz nicht zu einer Betriebsstät-",
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        "text": "richtung"
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        "text": "nach"
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        "text": "dem"
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        "text": "genannten"
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        "text": "Absatz"
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        "text": "nicht"
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        "text": "zu"
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        "text": "einer"
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        "text": "Betriebsstät-"
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    "text": "als nur in dem Staat ansässig, in dem sie ihren gewöhnlichen",
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        "text": "als"
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        "text": "nur"
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        "text": "in"
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        "text": "dem"
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        "text": "Staat"
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        "text": "ansässig,"
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        "text": "in"
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        "text": "dem"
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        "text": "sie"
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        "text": "ihren"
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        "text": "gewöhnlichen"
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    "id": "pdf-003-line-123",
    "source_page": 3,
    "text": "te machten.",
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      {
        "bbox": [
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        "text": "te"
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      {
        "bbox": [
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        "text": "machten."
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    ]
  },
  {
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    "id": "pdf-003-line-124",
    "source_page": 3,
    "text": "Aufenthalt hat;",
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        "text": "Aufenthalt"
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        "text": "hat;"
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    ]
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    "text": "(6) Ein Unternehmen wird nicht schon deshalb so behandelt,",
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        "text": "(6)"
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        "text": "Ein"
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        "text": "Unternehmen"
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        "text": "wird"
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        "text": "nicht"
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        "text": "schon"
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        "text": "deshalb"
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        "text": "so"
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        "text": "behandelt,"
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    ]
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    "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-",
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      {
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        "text": "c)"
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        "text": "hat"
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        "text": "die"
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        "text": "Person"
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        "text": "ihren"
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        "text": "gewöhnlichen"
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        "text": "Aufenthalt"
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        "text": "in"
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        "text": "beiden"
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        "text": "Staa-"
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    ]
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    "text": "als habe es eine Betriebsstätte in einem Vertragsstaat, weil es",
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      {
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        "text": "als"
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        "text": "habe"
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        "text": "es"
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        "text": "eine"
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        "text": "Betriebsstätte"
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        "text": "in"
      },
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        "text": "einem"
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        "text": "Vertragsstaat,"
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        "text": "weil"
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        "text": "es"
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    "text": "dort seine Geschäftstätigkeit durch einen Makler, Kommissionär",
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        "text": "dort"
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        "text": "seine"
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        "text": "Geschäftstätigkeit"
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        "text": "durch"
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        "bbox": [
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        "text": "einen"
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        "text": "Makler,"
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        "text": "Kommissionär"
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    "text": "ten oder in keinem der Staaten, so gilt sie als nur in dem",
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        "text": "ten"
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        "text": "oder"
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        "text": "in"
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      {
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        "text": "keinem"
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      {
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        "text": "der"
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        "text": "Staaten,"
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        "text": "so"
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        "text": "gilt"
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        "text": "sie"
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      {
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        "text": "als"
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        "text": "nur"
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        "text": "in"
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        "text": "dem"
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    "id": "pdf-003-line-130",
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    "text": "oder einen anderen unabhängigen Vertreter ausübt, sofern diese",
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        "text": "oder"
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        "text": "einen"
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        "text": "sofern"
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        "text": "diese"
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    "id": "pdf-003-line-131",
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    "text": "Staat ansässig, dessen Staatsangehöriger sie ist;",
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        "text": "ansässig,"
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        "text": "dessen"
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        "text": "Staatsangehöriger"
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    "text": "Das Bundesgesetzblatt im Internet: www.bundesgesetzblatt.de | Ein Service des Bundesanzeiger Verlag www.bundesanzeiger-verlag.de",
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        "text": "Internet:"
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    "text": "Personen im Rahmen ihrer ordentlichen Geschäftstätigkeit han-",
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        "text": "Geschäftstätigkeit"
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    "text": "(4) Dieser Artikel gilt auch für die Gewinne eines in einem Ver-",
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        "text": "Dieser"
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        "text": "Artikel"
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        "text": "gilt"
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        "text": "auch"
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        "text": "für"
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        "text": "die"
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    "text": "deln.",
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        "text": "deln."
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    ]
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    "text": "tragsstaat ansässigen Gesellschafters aus der Beteiligung an ei-",
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        "text": "ansässigen"
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        "text": "aus"
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        "bbox": [
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        "text": "der"
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        "text": "Beteiligung"
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        "text": "an"
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        "text": "Allein"
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        "text": "Personen-"
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    "text": "oder dort (entweder durch eine Betriebsstätte oder auf andere",
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    "text": "gesellschaft von der Gesellschaft für seine Tätigkeit im Dienst der",
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      {
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        "text": "Gesellschaft"
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        "text": "seine"
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    "text": "Weise) ihre Geschäftstätigkeit ausübt, wird keine der beiden Ge-",
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      {
        "bbox": [
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        "text": "Weise)"
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        "text": "ihre"
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        "text": "Geschäftstätigkeit"
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        "text": "ausübt,"
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        "text": "wird"
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        "bbox": [
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        ],
        "text": "keine"
      },
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        "text": "der"
      },
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        "text": "Ge-"
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    ]
  },
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    "id": "pdf-004-line-017",
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    "text": "Gesellschaft, für die Gewährung von Darlehen oder für die Über-",
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      {
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        "text": "Gesellschaft,"
      },
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        ],
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        "text": "Gewährung"
      },
      {
        "bbox": [
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        "text": "von"
      },
      {
        "bbox": [
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        "text": "Darlehen"
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      },
      {
        "bbox": [
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        "text": "für"
      },
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Über-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-004-line-018",
    "source_page": 4,
    "text": "sellschaften zur Betriebsstätte der anderen.",
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      {
        "bbox": [
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        "text": "sellschaften"
      },
      {
        "bbox": [
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        "text": "zur"
      },
      {
        "bbox": [
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        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "anderen."
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    ]
  },
  {
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    "id": "pdf-004-line-019",
    "source_page": 4,
    "text": "lassung von Wirtschaftsgütern bezieht, wenn diese Vergütungen",
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      {
        "bbox": [
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        "text": "lassung"
      },
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        "text": "Wirtschaftsgütern"
      },
      {
        "bbox": [
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        "text": "bezieht,"
      },
      {
        "bbox": [
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        "text": "wenn"
      },
      {
        "bbox": [
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        ],
        "text": "diese"
      },
      {
        "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-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Steuerrecht"
      },
      {
        "bbox": [
          386.903416,
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaats,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
          466.931256,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          498.600936,
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        ],
        "text": "Betriebs-"
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    ]
  },
  {
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    "text": "stätte gelegen ist, den Gewinnen des Gesellschafters aus dieser",
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      {
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        "text": "stätte"
      },
      {
        "bbox": [
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        "text": "gelegen"
      },
      {
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        ],
        "text": "ist,"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
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        "text": "Gewinnen"
      },
      {
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        "text": "des"
      },
      {
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        "text": "Gesellschafters"
      },
      {
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        "text": "aus"
      },
      {
        "bbox": [
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        "text": "dieser"
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    ]
  },
  {
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    "source_page": 4,
    "text": "Artikel 6",
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        "text": "Artikel"
      },
      {
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        "text": "6"
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    ]
  },
  {
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    "id": "pdf-004-line-023",
    "source_page": 4,
    "text": "Betriebsstätte zugerechnet werden.",
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      {
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        ],
        "text": "zugerechnet"
      },
      {
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        "text": "werden."
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    ]
  },
  {
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    "id": "pdf-004-line-024",
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    "text": "Einkünfte aus unbeweglichem Vermögen",
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      {
        "bbox": [
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        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "unbeweglichem"
      },
      {
        "bbox": [
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        "text": "Vermögen"
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    ]
  },
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    "id": "pdf-004-line-025",
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    "text": "(5) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-",
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      {
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        "text": "(5)"
      },
      {
        "bbox": [
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        "text": "Gehören"
      },
      {
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "Gewinnen"
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      {
        "bbox": [
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        "text": "Einkünfte,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
          516.188216,
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        ],
        "text": "Arti-"
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    ]
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    "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-",
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      {
        "bbox": [
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        "text": "(1)"
      },
      {
        "bbox": [
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        "text": "Einkünfte,"
      },
      {
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        "text": "die"
      },
      {
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        "text": "eine"
      },
      {
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        "text": "in"
      },
      {
        "bbox": [
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        "text": "einem"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
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      {
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        "text": "ansässige"
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      {
        "bbox": [
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        "text": "Per-"
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    ]
  },
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    "id": "pdf-004-line-027",
    "source_page": 4,
    "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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      {
        "bbox": [
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        ],
        "text": "behandelt"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        ],
        "text": "werden"
      },
      {
        "bbox": [
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        ],
        "text": "vorbe-"
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    ]
  },
  {
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    "id": "pdf-004-line-028",
    "source_page": 4,
    "text": "son aus unbeweglichem Vermögen (einschließlich der Einkünfte",
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      {
        "bbox": [
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        ],
        "text": "son"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "unbeweglichem"
      },
      {
        "bbox": [
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        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
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        ],
        "text": "(einschließlich"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Einkünfte"
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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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      {
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        "text": "Artikels"
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        "text": "die"
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        "text": "Bestimmungen"
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        "text": "jener"
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    "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-",
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        "text": "aus"
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        "text": "land-"
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        "text": "und"
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        "text": "forstwirtschaftlichen"
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      {
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        "text": "Betrieben)"
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        "text": "bezieht,"
      },
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        "text": "das"
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        "text": "im"
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        "text": "an-"
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    "text": "Artikel durch die Bestimmungen dieses Artikels nicht berührt.",
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        "text": "durch"
      },
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        "text": "die"
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      {
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        "text": "Bestimmungen"
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      {
        "bbox": [
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        "text": "dieses"
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    "text": "deren Vertragsstaat liegt, können im anderen Staat besteuert",
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        "text": "Vertragsstaat"
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        "text": "anderen"
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        "text": "Staat"
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        "text": "besteuert"
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    "text": "werden.",
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      {
        "bbox": [
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        "text": "werden."
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    ]
  },
  {
    "bbox": [
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    "text": "Artikel 8",
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        "text": "Artikel"
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        "bbox": [
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        "text": "8"
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    "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-",
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        "text": "(2)"
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        "text": "Der"
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      {
        "bbox": [
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        "text": "Ausdruck"
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        "text": "„unbewegliches"
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        "text": "Vermögen“"
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        "text": "hat"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Bedeu-"
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    ]
  },
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    "bbox": [
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    "id": "pdf-004-line-036",
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    "text": "Seeschifffahrt, Binnenschifffahrt und Luftfahrt",
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      {
        "bbox": [
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        "text": "Seeschifffahrt,"
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        "text": "Binnenschifffahrt"
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        "text": "und"
      },
      {
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        "text": "Luftfahrt"
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    ]
  },
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    "id": "pdf-004-line-037",
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    "text": "tung, die ihm nach dem Recht des Vertragsstaates zukommt, in",
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      {
        "bbox": [
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        "text": "tung,"
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        "text": "die"
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        "text": "ihm"
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        "text": "nach"
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        "text": "dem"
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        "text": "Recht"
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        "text": "des"
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      {
        "bbox": [
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        "text": "Vertragsstaates"
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        "text": "zukommt,"
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        "text": "in"
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    "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-",
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        "bbox": [
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        "text": "(1)"
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        "text": "Gewinne"
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        "bbox": [
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        "text": "dem"
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        "text": "Betrieb"
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        "text": "von"
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        "text": "Seeschiffen"
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    "text": "dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall das",
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        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        "text": "das"
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      {
        "bbox": [
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        "text": "Vermögen"
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        "text": "liegt."
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      {
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        ],
        "text": "Der"
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        "bbox": [
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        "text": "Ausdruck"
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      {
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        "text": "umfasst"
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      {
        "bbox": [
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        "text": "in"
      },
      {
        "bbox": [
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        "text": "jedem"
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        ],
        "text": "Fall"
      },
      {
        "bbox": [
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        "text": "das"
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  },
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    "id": "pdf-004-line-040",
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    "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-",
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      {
        "bbox": [
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        "text": "zeugen"
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        "bbox": [
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        "text": "im"
      },
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        "bbox": [
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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"
      },
      {
        "bbox": [
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        "text": "in"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        "text": "Vertrags-"
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    "text": "Zubehör zum unbeweglichen Vermögen, das lebende und tote",
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        "text": "Zubehör"
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        "text": "zum"
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        "text": "unbeweglichen"
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      {
        "bbox": [
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        "text": "Vermögen,"
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      {
        "bbox": [
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        "text": "das"
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      {
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        "text": "lebende"
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      {
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        "text": "und"
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      {
        "bbox": [
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        "text": "tote"
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    "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
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        "text": "staat"
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        "text": "besteuert"
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        "text": "werden,"
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        "text": "in"
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        "bbox": [
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        "text": "dem"
      },
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        "bbox": [
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        ],
        "text": "sich"
      },
      {
        "bbox": [
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        "text": "der"
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        "text": "Ort"
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        "text": "der"
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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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      {
        "bbox": [
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        "text": "Inventar"
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      {
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        ],
        "text": "land-"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "forstwirtschaftlicher"
      },
      {
        "bbox": [
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        ],
        "text": "Betriebe,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "Rechte,"
      },
      {
        "bbox": [
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        "text": "für"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-044",
    "source_page": 4,
    "text": "Geschäftsleitung des Unternehmens befindet.",
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      {
        "bbox": [
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        ],
        "text": "Geschäftsleitung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
          382.327976,
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        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
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        ],
        "text": "befindet."
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-004-line-045",
    "source_page": 4,
    "text": "die die Vorschriften des Privatrechts über Grundstücke gelten,",
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      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          90.9968,
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        ],
        "text": "Vorschriften"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Privatrechts"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
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        ],
        "text": "Grundstücke"
      },
      {
        "bbox": [
          266.24104,
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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": [
          63.77736,
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        ],
        "text": "Nutzungsrechte"
      },
      {
        "bbox": [
          122.13008,
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        ],
        "text": "an"
      },
      {
        "bbox": [
          132.88528,
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          189.178,
          320.29578
        ],
        "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": [
          279.43912,
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        ],
        "text": "auf"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-047",
    "source_page": 4,
    "text": "(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "(2)"
      },
      {
        "bbox": [
          326.508696,
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          324.15826
        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
          361.032136,
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          373.906856,
          324.15826
        ],
        "text": "aus"
      },
      {
        "bbox": [
          376.640216,
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          392.633816,
          324.15826
        ],
        "text": "dem"
      },
      {
        "bbox": [
          395.365496,
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          421.532296,
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        ],
        "text": "Betrieb"
      },
      {
        "bbox": [
          424.263896,
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          437.436056,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          440.168776,
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        ],
        "text": "Schiffen,"
      },
      {
        "bbox": [
          474.832536,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          488.510936,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Binnen-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-004-line-048",
    "source_page": 4,
    "text": "veränderliche oder feste Vergütungen für die Ausbeutung oder",
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      {
        "bbox": [
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        ],
        "text": "veränderliche"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "feste"
      },
      {
        "bbox": [
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        ],
        "text": "Vergütungen"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Ausbeutung"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
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    ]
  },
  {
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    "id": "pdf-004-line-049",
    "source_page": 4,
    "text": "schifffahrt dienen, können nur in dem Vertragsstaat besteuert",
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      {
        "bbox": [
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        ],
        "text": "schifffahrt"
      },
      {
        "bbox": [
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        ],
        "text": "dienen,"
      },
      {
        "bbox": [
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        ],
        "text": "können"
      },
      {
        "bbox": [
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        ],
        "text": "nur"
      },
      {
        "bbox": [
          417.930056,
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          446.046536,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        "text": "besteuert"
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    ]
  },
  {
    "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": [
          115.02152,
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        ],
        "text": "Ausbeutung"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
          175.22408,
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        ],
        "text": "Mineralvorkommen,"
      },
      {
        "bbox": [
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        ],
        "text": "Quellen"
      },
      {
        "bbox": [
          276.91088,
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        ],
        "text": "und"
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    ]
  },
  {
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    "id": "pdf-004-line-051",
    "source_page": 4,
    "text": "werden, in dem sich der Ort der tatsächlichen Geschäftsleitung",
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      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "sich"
      },
      {
        "bbox": [
          379.558856,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          393.676216,
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        ],
        "text": "Ort"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          421.510616,
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        ],
        "text": "tatsächlichen"
      },
      {
        "bbox": [
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        ],
        "text": "Geschäftsleitung"
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    ]
  },
  {
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    "id": "pdf-004-line-052",
    "source_page": 4,
    "text": "anderen Bodenschätzen; Schiffe und Luftfahrzeuge gelten nicht",
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      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Bodenschätzen;"
      },
      {
        "bbox": [
          155.0552,
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          179.7868,
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        ],
        "text": "Schiffe"
      },
      {
        "bbox": [
          182.02008,
          341.70058,
          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-053",
    "source_page": 4,
    "text": "des Unternehmens befindet.",
    "words": [
      {
        "bbox": [
          304.704136,
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          317.741176,
          352.85898
        ],
        "text": "des"
      },
      {
        "bbox": [
          319.963896,
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          372.319336,
          352.85898
        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
          374.542056,
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          405.949496,
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        ],
        "text": "befindet."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-054",
    "source_page": 4,
    "text": "als unbewegliches Vermögen.",
    "words": [
      {
        "bbox": [
          63.77536,
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          73.8456,
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        ],
        "text": "unbewegliches"
      },
      {
        "bbox": [
          131.7596,
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        ],
        "text": "Vermögen."
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    ]
  },
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    ],
    "id": "pdf-004-line-055",
    "source_page": 4,
    "text": "(3) Für Zwecke dieses Artikels beinhalten Gewinne aus dem",
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      {
        "bbox": [
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          321.839416,
          367.0797
        ],
        "text": "(3)"
      },
      {
        "bbox": [
          326.326936,
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          337.687176,
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        ],
        "text": "Für"
      },
      {
        "bbox": [
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          359.7837,
          368.286056,
          367.0797
        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
          370.973176,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
          396.873656,
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        ],
        "text": "Artikels"
      },
      {
        "bbox": [
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          463.206696,
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        ],
        "text": "beinhalten"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
          500.100856,
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          512.885016,
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        ],
        "text": "aus"
      },
      {
        "bbox": [
          515.573256,
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          531.476296,
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        ],
        "text": "dem"
      }
    ]
  },
  {
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    "id": "pdf-004-line-056",
    "source_page": 4,
    "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittelbaren Nut-",
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      {
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        ],
        "text": "(3)"
      },
      {
        "bbox": [
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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        ],
        "text": "1"
      },
      {
        "bbox": [
          119.43464,
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          130.09712,
          373.92602
        ],
        "text": "gilt"
      },
      {
        "bbox": [
          132.64328,
          366.63002,
          142.12176,
          373.92602
        ],
        "text": "für"
      },
      {
        "bbox": [
          144.66648,
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          155.48016,
          373.92602
        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          193.81072,
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          206.55288,
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        ],
        "text": "aus"
      },
      {
        "bbox": [
          209.09952,
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          220.80064,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          223.34536,
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        ],
        "text": "unmittelbaren"
      },
      {
        "bbox": [
          274.69296,
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          290.5472,
          373.92602
        ],
        "text": "Nut-"
      }
    ]
  },
  {
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    ],
    "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,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          352.201976,
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        ],
        "text": "Seeschiffen,"
      },
      {
        "bbox": [
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        ],
        "text": "Luftfahrzeugen"
      },
      {
        "bbox": [
          459.629896,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          477.433816,
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        ],
        "text": "Binnenschiffen"
      }
    ]
  },
  {
    "bbox": [
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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": [
          159.55,
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        ],
        "text": "Verpachtung"
      },
      {
        "bbox": [
          206.75632,
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        ],
        "text": "sowie"
      },
      {
        "bbox": [
          229.4428,
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        ],
        "text": "jeder"
      },
      {
        "bbox": [
          249.17408,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
          280.15928,
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        ],
        "text": "Art"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-004-line-059",
    "source_page": 4,
    "text": "auch die Gewinne aus der",
    "words": [
      {
        "bbox": [
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        ],
        "text": "auch"
      },
      {
        "bbox": [
          324.411336,
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        ],
        "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": [
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    ],
    "id": "pdf-004-line-060",
    "source_page": 4,
    "text": "der Nutzung unbeweglichen Vermögens.",
    "words": [
      {
        "bbox": [
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          75.47624,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          77.69704,
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        ],
        "text": "Nutzung"
      },
      {
        "bbox": [
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        ],
        "text": "unbeweglichen"
      },
      {
        "bbox": [
          166.12672,
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          208.60448,
          393.05986
        ],
        "text": "Vermögens."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-061",
    "source_page": 4,
    "text": "a) gelegentlichen Vermietung von leeren Seeschiffen, Luftfahr-",
    "words": [
      {
        "bbox": [
          304.704136,
          393.13818,
          311.071016,
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        ],
        "text": "a)"
      },
      {
        "bbox": [
          317.459976,
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          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": [
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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": [
          85.31392,
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          97.01616,
          408.42234
        ],
        "text": "Die"
      },
      {
        "bbox": [
          99.66096,
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          128.39248,
          408.42234
        ],
        "text": "Absätze"
      },
      {
        "bbox": [
          131.03728,
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          135.48528,
          408.42234
        ],
        "text": "1"
      },
      {
        "bbox": [
          138.13048,
          401.12634,
          151.76904,
          408.42234
        ],
        "text": "und"
      },
      {
        "bbox": [
          154.4132,
          401.12634,
          158.8612,
          408.42234
        ],
        "text": "3"
      },
      {
        "bbox": [
          161.5064,
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          183.33328,
          408.42234
        ],
        "text": "gelten"
      },
      {
        "bbox": [
          185.97848,
          401.12634,
          203.46352,
          408.42234
        ],
        "text": "auch"
      },
      {
        "bbox": [
          206.10872,
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          215.5872,
          408.42234
        ],
        "text": "für"
      },
      {
        "bbox": [
          218.2312,
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          251.47072,
          408.42234
        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          254.11552,
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          266.85768,
          408.42234
        ],
        "text": "aus"
      },
      {
        "bbox": [
          269.5036,
          401.12634,
          290.54664,
          408.42234
        ],
        "text": "unbe-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-004-line-063",
    "source_page": 4,
    "text": "zeugen und Binnenschiffen, und",
    "words": [
      {
        "bbox": [
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          343.231736,
          410.00106
        ],
        "text": "zeugen"
      },
      {
        "bbox": [
          345.453736,
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          359.092296,
          410.00106
        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Binnenschiffen,"
      },
      {
        "bbox": [
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          410.00106
        ],
        "text": "und"
      }
    ]
  },
  {
    "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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          102.13552,
          417.98922
        ],
        "text": "weglichem"
      },
      {
        "bbox": [
          104.35656,
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          140.61104,
          417.98922
        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
          142.83304,
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        ],
        "text": "eines"
      },
      {
        "bbox": [
          163.86824,
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          417.98922
        ],
        "text": "Unternehmens."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-065",
    "source_page": 4,
    "text": "b) Nutzung oder Vermietung von Containern (einschließlich",
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      {
        "bbox": [
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        ],
        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "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": [
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    ],
    "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,
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          358.850936,
          433.78866
        ],
        "text": "und"
      },
      {
        "bbox": [
          361.061416,
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          433.78866
        ],
        "text": "zugehöriger"
      },
      {
        "bbox": [
          405.472696,
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        ],
        "text": "Ausstattung,"
      },
      {
        "bbox": [
          452.878376,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          465.903096,
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          433.78866
        ],
        "text": "dem"
      },
      {
        "bbox": [
          483.974776,
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          517.563176,
          433.78866
        ],
        "text": "Transport"
      },
      {
        "bbox": [
          519.774936,
          426.49266,
          531.476056,
          433.78866
        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
      161.51352,
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    ],
    "id": "pdf-004-line-067",
    "source_page": 4,
    "text": "Artikel 7",
    "words": [
      {
        "bbox": [
          161.51352,
          434.05514,
          186.13792,
          441.22314
        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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          192.80712,
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        ],
        "text": "7"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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": [
      133.04568,
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      221.27432,
      456.58562
    ],
    "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-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,
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          346.155256,
          457.57626
        ],
        "text": "diese"
      },
      {
        "bbox": [
          348.874456,
          450.28026,
          387.761736,
          457.57626
        ],
        "text": "Tätigkeiten"
      },
      {
        "bbox": [
          390.481336,
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          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": [
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    ],
    "id": "pdf-004-line-071",
    "source_page": 4,
    "text": "zeugen oder Binnenschiffen im internationalen Verkehr gehören.",
    "words": [
      {
        "bbox": [
          304.703016,
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          330.475096,
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        ],
        "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,
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          414.399496,
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        ],
        "text": "im"
      },
      {
        "bbox": [
          416.447896,
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          468.938616,
          467.14322
        ],
        "text": "internationalen"
      },
      {
        "bbox": [
          470.987976,
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          498.017096,
          467.14322
        ],
        "text": "Verkehr"
      },
      {
        "bbox": [
          500.065256,
          459.84722,
          531.474936,
          467.14322
        ],
        "text": "gehören."
      }
    ]
  },
  {
    "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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          81.0456,
          472.07602
        ],
        "text": "(1)"
      },
      {
        "bbox": [
          85.66912,
          464.78002,
          97.54928,
          472.07602
        ],
        "text": "Die"
      },
      {
        "bbox": [
          100.9872,
          464.78002,
          132.91472,
          472.07602
        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
          136.35264,
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          155.52096,
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        ],
        "text": "eines"
      },
      {
        "bbox": [
          158.96,
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          212.29384,
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        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
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          234.9012,
          472.07602
        ],
        "text": "eines"
      },
      {
        "bbox": [
          238.34024,
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          290.54568,
          472.07602
        ],
        "text": "Vertragsstaats"
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    ]
  },
  {
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    "id": "pdf-004-line-073",
    "source_page": 4,
    "text": "(4) Befindet sich der Ort der tatsächlichen Geschäftsleitung",
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      {
        "bbox": [
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          321.891736,
          481.36386
        ],
        "text": "(4)"
      },
      {
        "bbox": [
          326.433416,
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          356.689976,
          481.36386
        ],
        "text": "Befindet"
      },
      {
        "bbox": [
          359.404776,
          474.06786,
          374.067096,
          481.36386
        ],
        "text": "sich"
      },
      {
        "bbox": [
          376.781576,
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          388.578696,
          481.36386
        ],
        "text": "der"
      },
      {
        "bbox": [
          391.292136,
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          402.687496,
          481.36386
        ],
        "text": "Ort"
      },
      {
        "bbox": [
          405.402296,
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          481.36386
        ],
        "text": "der"
      },
      {
        "bbox": [
          419.912856,
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          467.896136,
          481.36386
        ],
        "text": "tatsächlichen"
      },
      {
        "bbox": [
          470.610616,
          474.06786,
          531.471896,
          481.36386
        ],
        "text": "Geschäftsleitung"
      }
    ]
  },
  {
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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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          90.0564,
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        ],
        "text": "können"
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      {
        "bbox": [
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        "text": "nur"
      },
      {
        "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"
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      {
        "bbox": [
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        "text": "besteuert"
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      {
        "bbox": [
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        "text": "werden,"
      },
      {
        "bbox": [
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        "text": "es"
      },
      {
        "bbox": [
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        "text": "sei"
      },
      {
        "bbox": [
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        "text": "denn,"
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      {
        "bbox": [
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        "text": "das"
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    ]
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    "text": "eines Unternehmens der See- oder Binnenschifffahrt an Bord",
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      {
        "bbox": [
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        "text": "eines"
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      {
        "bbox": [
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        "text": "Unternehmens"
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      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "See-"
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        "text": "oder"
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        "text": "Binnenschifffahrt"
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        "bbox": [
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        "bbox": [
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        "text": "Bord"
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    ]
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    "text": "Unternehmen übt seine Geschäftstätigkeit im anderen Vertrags-",
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      {
        "bbox": [
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        "text": "Unternehmen"
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        "bbox": [
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        "text": "übt"
      },
      {
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        ],
        "text": "seine"
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        "text": "Geschäftstätigkeit"
      },
      {
        "bbox": [
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        "text": "im"
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      {
        "bbox": [
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        "text": "anderen"
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        "bbox": [
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        "text": "Vertrags-"
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    ]
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    "source_page": 4,
    "text": "eines Schiffes, so gilt er als in dem Vertragsstaat gelegen, in dem",
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      {
        "bbox": [
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        "text": "eines"
      },
      {
        "bbox": [
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        ],
        "text": "Schiffes,"
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      {
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        "text": "so"
      },
      {
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        "text": "gilt"
      },
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        "text": "er"
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      {
        "bbox": [
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        "text": "als"
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      {
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        ],
        "text": "in"
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      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
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      {
        "bbox": [
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        "text": "gelegen,"
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      {
        "bbox": [
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        ],
        "text": "in"
      },
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        "bbox": [
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        "text": "dem"
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    ]
  },
  {
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    "text": "staat durch eine dort gelegene Betriebsstätte aus. Übt das Unter-",
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      {
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        "text": "staat"
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        "bbox": [
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        "text": "durch"
      },
      {
        "bbox": [
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        "text": "eine"
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        "text": "dort"
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        "text": "gelegene"
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        "text": "Betriebsstätte"
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        "text": "aus."
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        "text": "Übt"
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        "text": "das"
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        "text": "Unter-"
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    "text": "der Heimathafen des Schiffes liegt, oder, wenn kein Heimat-",
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        "text": "der"
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        "text": "Heimathafen"
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        "bbox": [
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        ],
        "text": "des"
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        "bbox": [
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        "text": "Schiffes"
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        "text": "liegt,"
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        ],
        "text": "oder,"
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        "bbox": [
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        "text": "wenn"
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        "bbox": [
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        "text": "kein"
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        "bbox": [
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        "text": "Heimat-"
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    ]
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    "text": "nehmen seine Geschäftstätigkeit auf diese Weise aus, so kön-",
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      {
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        "text": "nehmen"
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        "text": "seine"
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      {
        "bbox": [
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        "text": "Geschäftstätigkeit"
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      {
        "bbox": [
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        "text": "auf"
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        "bbox": [
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        "text": "diese"
      },
      {
        "bbox": [
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        ],
        "text": "Weise"
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      {
        "bbox": [
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        "text": "aus,"
      },
      {
        "bbox": [
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        "text": "so"
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        "bbox": [
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        "text": "kön-"
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    ]
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    "id": "pdf-004-line-081",
    "source_page": 4,
    "text": "hafen vorhanden ist, in dem Vertragsstaat, in dem die Person an-",
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      {
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        "text": "hafen"
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      {
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        "text": "vorhanden"
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      {
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        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
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      {
        "bbox": [
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        ],
        "text": "Vertragsstaat,"
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      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
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        "bbox": [
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        "text": "Person"
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      {
        "bbox": [
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        "text": "an-"
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    ]
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    "id": "pdf-004-line-082",
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    "text": "nen die Gewinne, die der Betriebsstätte in Übereinstimmung mit",
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      {
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        "text": "nen"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinne,"
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      {
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Übereinstimmung"
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        ],
        "text": "mit"
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    ]
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    "id": "pdf-004-line-083",
    "source_page": 4,
    "text": "sässig ist, die das Schiff betreibt.",
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      {
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        "text": "sässig"
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      {
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        ],
        "text": "ist,"
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      {
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "Schiff"
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      {
        "bbox": [
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        ],
        "text": "betreibt."
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    ]
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    "id": "pdf-004-line-084",
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    "text": "Absatz 2 zugerechnet werden können, im anderen Staat besteu-",
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      {
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        ],
        "text": "Absatz"
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        ],
        "text": "2"
      },
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        ],
        "text": "zugerechnet"
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        ],
        "text": "werden"
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      {
        "bbox": [
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        ],
        "text": "können,"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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          240.64696,
          529.47754
        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "besteu-"
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    ]
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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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    ]
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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-",
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      {
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        ],
        "text": "(5)"
      },
      {
        "bbox": [
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          543.41914
        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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          536.12314,
          357.761816,
          543.41914
        ],
        "text": "1"
      },
      {
        "bbox": [
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          370.916616,
          543.41914
        ],
        "text": "gilt"
      },
      {
        "bbox": [
          373.409176,
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          390.894216,
          543.41914
        ],
        "text": "auch"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
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          451.983816,
          543.41914
        ],
        "text": "aus"
      },
      {
        "bbox": [
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        "text": "der"
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      {
        "bbox": [
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        "text": "Beteiligung"
      },
      {
        "bbox": [
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        "text": "an"
      },
      {
        "bbox": [
          522.291656,
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        ],
        "text": "ei-"
      }
    ]
  },
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    "id": "pdf-004-line-087",
    "source_page": 4,
    "text": "nem Pool, einer Betriebsgemeinschaft oder einer internationalen",
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      {
        "bbox": [
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        "text": "nem"
      },
      {
        "bbox": [
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        ],
        "text": "Pool,"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "Betriebsgemeinschaft"
      },
      {
        "bbox": [
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        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        "text": "internationalen"
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    ]
  },
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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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      {
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        "text": "(2)"
      },
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        ],
        "text": "Im"
      },
      {
        "bbox": [
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        ],
        "text": "Sinne"
      },
      {
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        ],
        "text": "dieses"
      },
      {
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        ],
        "text": "Artikels"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
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        ],
        "text": "Artikels"
      },
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        ],
        "text": "23"
      },
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        "bbox": [
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        ],
        "text": "handelt"
      },
      {
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        ],
        "text": "es"
      }
    ]
  },
  {
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    "id": "pdf-004-line-089",
    "source_page": 4,
    "text": "Betriebsstelle.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Betriebsstelle."
      }
    ]
  },
  {
    "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": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinnen,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "jedem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          248.39416,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Ab-"
      }
    ]
  },
  {
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    "id": "pdf-004-line-091",
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    "text": "satz 1 genannten Betriebsstätte zugerechnet werden können, um",
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      {
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        ],
        "text": "satz"
      },
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        ],
        "text": "1"
      },
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        "bbox": [
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        ],
        "text": "genannten"
      },
      {
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        ],
        "text": "zugerechnet"
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        "text": "werden"
      },
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        "text": "können,"
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        "text": "um"
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    ]
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    "text": "die Gewinne, die die Betriebsstätte, insbesondere in ihren wirt-",
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      {
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        "text": "die"
      },
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        "text": "Gewinne,"
      },
      {
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        ],
        "text": "die"
      },
      {
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        "text": "die"
      },
      {
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        ],
        "text": "Betriebsstätte,"
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        "text": "insbesondere"
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        "text": "in"
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        "text": "ihren"
      },
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        "text": "wirt-"
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    ]
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    "source_page": 4,
    "text": "Artikel 9",
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        "text": "Artikel"
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        "text": "9"
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    ]
  },
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    "id": "pdf-004-line-094",
    "source_page": 4,
    "text": "schaftlichen Beziehungen mit anderen Teilen des Unternehmens,",
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      {
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        "text": "schaftlichen"
      },
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        "text": "Beziehungen"
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        "text": "mit"
      },
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        "text": "anderen"
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        "text": "Teilen"
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        ],
        "text": "des"
      },
      {
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        "text": "Unternehmens,"
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    ]
  },
  {
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    "id": "pdf-004-line-095",
    "source_page": 4,
    "text": "Verbundene Unternehmen",
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      {
        "bbox": [
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        ],
        "text": "Verbundene"
      },
      {
        "bbox": [
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        ],
        "text": "Unternehmen"
      }
    ]
  },
  {
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    "id": "pdf-004-line-096",
    "source_page": 4,
    "text": "voraussichtlich erzielen würde, wenn sie ein eigenständiges und",
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      {
        "bbox": [
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        "text": "voraussichtlich"
      },
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        ],
        "text": "erzielen"
      },
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        ],
        "text": "würde,"
      },
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        ],
        "text": "wenn"
      },
      {
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        "text": "sie"
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        ],
        "text": "ein"
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        "text": "eigenständiges"
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    "text": "unabhängiges Unternehmen wäre und die gleichen oder ähn -",
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      {
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        ],
        "text": "unabhängiges"
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        ],
        "text": "Unternehmen"
      },
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        ],
        "text": "wäre"
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        ],
        "text": "und"
      },
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        "text": "die"
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        ],
        "text": "gleichen"
      },
      {
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        ],
        "text": "oder"
      },
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        "bbox": [
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        ],
        "text": "ähn"
      },
      {
        "bbox": [
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        ],
        "text": "-"
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    ]
  },
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    "source_page": 4,
    "text": "(1) Wenn",
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      {
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        ],
        "text": "(1)"
      },
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        ],
        "text": "Wenn"
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    ]
  },
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    "id": "pdf-004-line-099",
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    "text": "lichen Tätigkeiten unter den gleichen oder ähnlichen Bedingungen",
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      {
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        ],
        "text": "lichen"
      },
      {
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        ],
        "text": "Tätigkeiten"
      },
      {
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        ],
        "text": "unter"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
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        ],
        "text": "gleichen"
      },
      {
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "ähnlichen"
      },
      {
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        ],
        "text": "Bedingungen"
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    ]
  },
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    ],
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    "source_page": 4,
    "text": "a) ein Unternehmen eines Vertragsstaates unmittelbar oder mit-",
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      {
        "bbox": [
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        ],
        "text": "a)"
      },
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        ],
        "text": "ein"
      },
      {
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        ],
        "text": "Unternehmen"
      },
      {
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        ],
        "text": "eines"
      },
      {
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        ],
        "text": "Vertragsstaates"
      },
      {
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        ],
        "text": "unmittelbar"
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "mit-"
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    ]
  },
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    "id": "pdf-004-line-101",
    "source_page": 4,
    "text": "ausübt, unter Berücksichtigung der durch die Betriebsstätte und",
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      {
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        ],
        "text": "ausübt,"
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        ],
        "text": "unter"
      },
      {
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        ],
        "text": "Berücksichtigung"
      },
      {
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          188.198936,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "durch"
      },
      {
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
          276.936536,
          623.64738,
          290.546136,
          630.94338
        ],
        "text": "und"
      }
    ]
  },
  {
    "bbox": [
      317.455496,
      629.70586,
      531.470776,
      637.00186
    ],
    "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,
          637.00186
        ],
        "text": "telbar"
      },
      {
        "bbox": [
          339.666456,
          629.70586,
          348.409336,
          637.00186
        ],
        "text": "an"
      },
      {
        "bbox": [
          350.428296,
          629.70586,
          362.129336,
          637.00186
        ],
        "text": "der"
      },
      {
        "bbox": [
          364.147096,
          629.70586,
          426.511496,
          637.00186
        ],
        "text": "Geschäftsleitung,"
      },
      {
        "bbox": [
          428.529896,
          629.70586,
          440.230936,
          637.00186
        ],
        "text": "der"
      },
      {
        "bbox": [
          442.248696,
          629.70586,
          474.001656,
          637.00186
        ],
        "text": "Kontrolle"
      },
      {
        "bbox": [
          476.020216,
          629.70586,
          492.313016,
          637.00186
        ],
        "text": "oder"
      },
      {
        "bbox": [
          494.330776,
          629.70586,
          510.191816,
          637.00186
        ],
        "text": "dem"
      },
      {
        "bbox": [
          512.209816,
          629.70586,
          531.470776,
          637.00186
        ],
        "text": "Kapi-"
      }
    ]
  },
  {
    "bbox": [
      63.773336,
      633.21458,
      290.546136,
      640.51058
    ],
    "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": [
      317.454616,
      639.27274,
      531.470936,
      646.56874
    ],
    "id": "pdf-004-line-104",
    "source_page": 4,
    "text": "tal eines Unternehmens des anderen Vertragsstaates betei-",
    "words": [
      {
        "bbox": [
          317.454616,
          639.27274,
          326.056696,
          646.56874
        ],
        "text": "tal"
      },
      {
        "bbox": [
          328.729096,
          639.27274,
          347.564856,
          646.56874
        ],
        "text": "eines"
      },
      {
        "bbox": [
          350.237816,
          639.27274,
          402.657336,
          646.56874
        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
          405.330296,
          639.27274,
          418.379016,
          646.56874
        ],
        "text": "des"
      },
      {
        "bbox": [
          421.051976,
          639.27274,
          450.126696,
          646.56874
        ],
        "text": "anderen"
      },
      {
        "bbox": [
          452.799016,
          639.27274,
          508.126536,
          646.56874
        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
          510.799496,
          639.27274,
          531.470936,
          646.56874
        ],
        "text": "betei-"
      }
    ]
  },
  {
    "bbox": [
      63.774136,
      642.78178,
      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,
          642.78178,
          102.285336,
          650.07778
        ],
        "text": "der"
      },
      {
        "bbox": [
          104.794936,
          642.78178,
          140.100536,
          650.07778
        ],
        "text": "genutzten"
      },
      {
        "bbox": [
          142.610936,
          642.78178,
          201.365336,
          650.07778
        ],
        "text": "Wirtschaftsgüter"
      },
      {
        "bbox": [
          203.874936,
          642.78178,
          217.513336,
          650.07778
        ],
        "text": "und"
      },
      {
        "bbox": [
          220.022936,
          642.78178,
          231.724536,
          650.07778
        ],
        "text": "der"
      },
      {
        "bbox": [
          234.234136,
          642.78178,
          290.550936,
          650.07778
        ],
        "text": "übernommenen"
      }
    ]
  },
  {
    "bbox": [
      317.455016,
      648.83978,
      359.372856,
      656.13578
    ],
    "id": "pdf-004-line-106",
    "source_page": 4,
    "text": "ligt ist, oder",
    "words": [
      {
        "bbox": [
          317.455016,
          648.83978,
          328.117496,
          656.13578
        ],
        "text": "ligt"
      },
      {
        "bbox": [
          330.339736,
          648.83978,
          340.858616,
          656.13578
        ],
        "text": "ist,"
      },
      {
        "bbox": [
          343.080056,
          648.83978,
          359.372856,
          656.13578
        ],
        "text": "oder"
      }
    ]
  },
  {
    "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": [
      304.699096,
      663.06034,
      531.471096,
      670.35634
    ],
    "id": "pdf-004-line-108",
    "source_page": 4,
    "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-",
    "words": [
      {
        "bbox": [
          304.699096,
          663.06034,
          311.513256,
          670.35634
        ],
        "text": "b)"
      },
      {
        "bbox": [
          317.454936,
          663.06034,
          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,
          663.06034,
          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": [
      72.282936,
      667.71138,
      290.551736,
      675.00738
    ],
    "id": "pdf-004-line-109",
    "source_page": 4,
    "text": "(3) Wenn in Übereinstimmung mit Absatz 2 ein Vertragsstaat",
    "words": [
      {
        "bbox": [
          72.282936,
          667.71138,
          80.872536,
          675.00738
        ],
        "text": "(3)"
      },
      {
        "bbox": [
          85.318136,
          667.71138,
          105.721336,
          675.00738
        ],
        "text": "Wenn"
      },
      {
        "bbox": [
          108.238136,
          667.71138,
          114.461336,
          675.00738
        ],
        "text": "in"
      },
      {
        "bbox": [
          116.978136,
          667.71138,
          180.251736,
          675.00738
        ],
        "text": "Übereinstimmung"
      },
      {
        "bbox": [
          182.769336,
          667.71138,
          193.886936,
          675.00738
        ],
        "text": "mit"
      },
      {
        "bbox": [
          196.403736,
          667.71138,
          220.983736,
          675.00738
        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          223.501336,
          667.71138,
          227.949336,
          675.00738
        ],
        "text": "2"
      },
      {
        "bbox": [
          230.466136,
          667.71138,
          240.984536,
          675.00738
        ],
        "text": "ein"
      },
      {
        "bbox": [
          243.501336,
          667.71138,
          290.551736,
          675.00738
        ],
        "text": "Vertragsstaat"
      }
    ]
  },
  {
    "bbox": [
      317.455176,
      672.62722,
      531.470216,
      679.92322
    ],
    "id": "pdf-004-line-110",
    "source_page": 4,
    "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-",
    "words": [
      {
        "bbox": [
          317.455176,
          672.62722,
          369.861176,
          679.92322
        ],
        "text": "schäftsleitung,"
      },
      {
        "bbox": [
          372.556056,
          672.62722,
          384.315256,
          679.92322
        ],
        "text": "der"
      },
      {
        "bbox": [
          387.009576,
          672.62722,
          418.994856,
          679.92322
        ],
        "text": "Kontrolle"
      },
      {
        "bbox": [
          421.690056,
          672.62722,
          438.070056,
          679.92322
        ],
        "text": "oder"
      },
      {
        "bbox": [
          440.764376,
          672.62722,
          456.683576,
          679.92322
        ],
        "text": "dem"
      },
      {
        "bbox": [
          459.378056,
          672.62722,
          484.291256,
          679.92322
        ],
        "text": "Kapital"
      },
      {
        "bbox": [
          486.986856,
          672.62722,
          505.915576,
          679.92322
        ],
        "text": "eines"
      },
      {
        "bbox": [
          508.611736,
          672.62722,
          531.470216,
          679.92322
        ],
        "text": "Unter-"
      }
    ]
  },
  {
    "bbox": [
      63.780536,
      677.27858,
      290.549336,
      684.57458
    ],
    "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": [
      317.455256,
      682.19426,
      531.470856,
      689.49026
    ],
    "id": "pdf-004-line-112",
    "source_page": 4,
    "text": "nehmens eines Vertragsstaates und eines Unternehmens des",
    "words": [
      {
        "bbox": [
          317.455256,
          682.19426,
          349.885896,
          689.49026
        ],
        "text": "nehmens"
      },
      {
        "bbox": [
          351.832376,
          682.19426,
          370.429256,
          689.49026
        ],
        "text": "eines"
      },
      {
        "bbox": [
          372.375736,
          682.19426,
          426.866856,
          689.49026
        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
          428.813336,
          682.19426,
          442.344216,
          689.49026
        ],
        "text": "und"
      },
      {
        "bbox": [
          444.288936,
          682.19426,
          462.885816,
          689.49026
        ],
        "text": "eines"
      },
      {
        "bbox": [
          464.832296,
          682.19426,
          516.595016,
          689.49026
        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
          518.541496,
          682.19426,
          531.470856,
          689.49026
        ],
        "text": "des"
      }
    ]
  },
  {
    "bbox": [
      63.778136,
      686.84578,
      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,
          686.84578,
          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": [
      317.455016,
      691.76114,
      453.787976,
      699.05714
    ],
    "id": "pdf-004-line-114",
    "source_page": 4,
    "text": "anderen Vertragsstaates beteiligt sind,",
    "words": [
      {
        "bbox": [
          317.455016,
          691.76114,
          346.494696,
          699.05714
        ],
        "text": "anderen"
      },
      {
        "bbox": [
          348.716696,
          691.76114,
          403.962536,
          699.05714
        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
          406.185256,
          691.76114,
          434.376936,
          699.05714
        ],
        "text": "beteiligt"
      },
      {
        "bbox": [
          436.599176,
          691.76114,
          453.787976,
          699.05714
        ],
        "text": "sind,"
      }
    ]
  },
  {
    "bbox": [
      63.770936,
      696.41298,
      290.538136,
      703.70898
    ],
    "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": [
      63.766936,
      705.98018,
      290.543736,
      713.27618
    ],
    "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,
          713.27618
        ],
        "text": "wurden,"
      },
      {
        "bbox": [
          195.863736,
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        ],
        "text": "wird"
      },
      {
        "bbox": [
          213.605336,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          227.949336,
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        ],
        "text": "andere"
      },
      {
        "bbox": [
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        ],
        "text": "Staat,"
      },
      {
        "bbox": [
          278.839736,
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        ],
        "text": "so-"
      }
    ]
  },
  {
    "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": [
          304.698936,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          320.719736,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          329.326456,
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        ],
        "text": "diesen"
      },
      {
        "bbox": [
          355.265096,
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        ],
        "text": "Fällen"
      },
      {
        "bbox": [
          378.443976,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          391.640456,
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        ],
        "text": "beiden"
      },
      {
        "bbox": [
          418.321256,
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
          469.060776,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          477.667496,
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        ],
        "text": "ihren"
      },
      {
        "bbox": [
          497.533976,
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        ],
        "text": "kaufmän-"
      }
    ]
  },
  {
    "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,
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        ],
        "text": "weit"
      },
      {
        "bbox": [
          81.244536,
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        ],
        "text": "es"
      },
      {
        "bbox": [
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        ],
        "text": "erforderlich"
      },
      {
        "bbox": [
          135.854136,
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        ],
        "text": "ist"
      },
      {
        "bbox": [
          146.930936,
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        ],
        "text": "um"
      },
      {
        "bbox": [
          160.944536,
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        ],
        "text": "eine"
      },
      {
        "bbox": [
          178.578136,
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        ],
        "text": "Doppelbesteuerung"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      },
      {
        "bbox": [
          276.990936,
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        ],
        "text": "Ge-"
      }
    ]
  },
  {
    "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": [
          334.021736,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          352.093896,
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        ],
        "text": "finanziellen"
      },
      {
        "bbox": [
          392.971736,
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        ],
        "text": "Beziehungen"
      },
      {
        "bbox": [
          440.679496,
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        ],
        "text": "an"
      },
      {
        "bbox": [
          451.312376,
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        ],
        "text": "vereinbarte"
      },
      {
        "bbox": [
          492.494856,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          510.567016,
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        ],
        "text": "aufer-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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,
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        ],
        "text": "winne"
      },
      {
        "bbox": [
          86.414136,
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          94.625336,
          732.41058
        ],
        "text": "zu"
      },
      {
        "bbox": [
          96.547736,
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          134.737336,
          732.41058
        ],
        "text": "beseitigen,"
      },
      {
        "bbox": [
          136.658936,
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          151.241336,
          732.41058
        ],
        "text": "eine"
      },
      {
        "bbox": [
          153.162936,
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        ],
        "text": "angemessene"
      },
      {
        "bbox": [
          204.098136,
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        ],
        "text": "Berichtigung"
      },
      {
        "bbox": [
          250.500536,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          263.968536,
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          274.924536,
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        ],
        "text": "auf"
      },
      {
        "bbox": [
          276.846936,
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        ],
        "text": "die-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-121",
    "source_page": 4,
    "text": "legte Bedingungen gebunden sind, die von denen abweichen,",
    "words": [
      {
        "bbox": [
          304.697976,
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        ],
        "text": "legte"
      },
      {
        "bbox": [
          325.051416,
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        ],
        "text": "Bedingungen"
      },
      {
        "bbox": [
          375.953416,
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        ],
        "text": "gebunden"
      },
      {
        "bbox": [
          415.120216,
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        ],
        "text": "sind,"
      },
      {
        "bbox": [
          435.282296,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          448.946456,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          464.837176,
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        ],
        "text": "denen"
      },
      {
        "bbox": [
          490.038296,
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        ],
        "text": "abweichen,"
      }
    ]
  },
  {
    "bbox": [
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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,
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          72.152536,
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        ],
        "text": "se"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
          116.171736,
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        ],
        "text": "erhobenen"
      },
      {
        "bbox": [
          161.153336,
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          184.879736,
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        ],
        "text": "Steuer"
      },
      {
        "bbox": [
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        ],
        "text": "vornehmen,"
      },
      {
        "bbox": [
          240.002936,
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
          265.568536,
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          272.616536,
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        ],
        "text": "er"
      },
      {
        "bbox": [
          278.662136,
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          741.97778
        ],
        "text": "der"
      }
    ]
  },
  {
    "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": [
          365.591576,
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
          415.716136,
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        ],
        "text": "miteinander"
      },
      {
        "bbox": [
          459.463656,
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        ],
        "text": "vereinbaren"
      },
      {
        "bbox": [
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        ],
        "text": "würden,"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-124",
    "source_page": 4,
    "text": "Berichtigung des erstgenannten Staats zustimmt; wenn der an-",
    "words": [
      {
        "bbox": [
          63.768536,
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        ],
        "text": "Berichtigung"
      },
      {
        "bbox": [
          111.478136,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          126.898936,
          744.24898,
          178.064536,
          751.54498
        ],
        "text": "erstgenannten"
      },
      {
        "bbox": [
          180.446936,
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        ],
        "text": "Staats"
      },
      {
        "bbox": [
          205.617336,
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        ],
        "text": "zustimmt;"
      },
      {
        "bbox": [
          242.968536,
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
          264.603736,
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          276.305336,
          751.54498
        ],
        "text": "der"
      },
      {
        "bbox": [
          278.686936,
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          751.54498
        ],
        "text": "an-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-125",
    "source_page": 4,
    "text": "so dürfen die Gewinne, die eines der Unternehmen ohne diese",
    "words": [
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
          315.965816,
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          751.54554
        ],
        "text": "dürfen"
      },
      {
        "bbox": [
          341.634376,
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          352.456216,
          751.54554
        ],
        "text": "die"
      },
      {
        "bbox": [
          355.126536,
          744.24954,
          388.771976,
          751.54554
        ],
        "text": "Gewinne,"
      },
      {
        "bbox": [
          391.441976,
          744.24954,
          402.263816,
          751.54554
        ],
        "text": "die"
      },
      {
        "bbox": [
          404.934136,
          744.24954,
          423.763256,
          751.54554
        ],
        "text": "eines"
      },
      {
        "bbox": [
          426.434536,
          744.24954,
          438.143976,
          751.54554
        ],
        "text": "der"
      },
      {
        "bbox": [
          440.813336,
          744.24954,
          489.210856,
          751.54554
        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
          491.881416,
          744.24954,
          509.676056,
          751.54554
        ],
        "text": "ohne"
      },
      {
        "bbox": [
          512.346376,
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          751.54554
        ],
        "text": "diese"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-126",
    "source_page": 4,
    "text": "dere Vertragsstaat nicht zustimmt, werden die Vertragsstaaten",
    "words": [
      {
        "bbox": [
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        ],
        "text": "dere"
      },
      {
        "bbox": [
          82.475736,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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          150.480536,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "zustimmt,"
      },
      {
        "bbox": [
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        ],
        "text": "werden"
      },
      {
        "bbox": [
          220.566936,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          234.188536,
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        ],
        "text": "Vertragsstaaten"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-127",
    "source_page": 4,
    "text": "Bedingungen erzielt hätte, wegen dieser Bedingungen aber nicht",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Bedingungen"
      },
      {
        "bbox": [
          353.716936,
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        ],
        "text": "erzielt"
      },
      {
        "bbox": [
          376.535656,
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        ],
        "text": "hätte,"
      },
      {
        "bbox": [
          398.442296,
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          421.937896,
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        ],
        "text": "wegen"
      },
      {
        "bbox": [
          423.888376,
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          445.414056,
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        ],
        "text": "dieser"
      },
      {
        "bbox": [
          447.363496,
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          494.431416,
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        ],
        "text": "Bedingungen"
      },
      {
        "bbox": [
          496.381896,
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          512.230376,
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        ],
        "text": "aber"
      },
      {
        "bbox": [
          514.179736,
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        ],
        "text": "nicht"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-128",
    "source_page": 4,
    "text": "erzielt hat, den Gewinnen dieses Unternehmens zugerechnet und",
    "words": [
      {
        "bbox": [
          304.698136,
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        ],
        "text": "erzielt"
      },
      {
        "bbox": [
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          340.536776,
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        ],
        "text": "hat,"
      },
      {
        "bbox": [
          342.454856,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          357.696776,
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          392.970616,
          770.6793
        ],
        "text": "Gewinnen"
      },
      {
        "bbox": [
          394.889336,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
          419.511416,
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        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
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        ],
        "text": "zugerechnet"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-004-line-129",
    "source_page": 4,
    "text": "eine daraus resultierende Doppelbesteuerung durch ein Verstän-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
          80.478936,
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        "text": "gelegenen"
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        "bbox": [
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        "text": "Betriebsstätte"
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        "bbox": [
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        "text": "gehört,"
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    ]
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    "source_page": 5,
    "text": "es sich bei den zugerechneten Gewinnen um solche, die das Un-",
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      {
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        "text": "es"
      },
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        "text": "sich"
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      {
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
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        "text": "zugerechneten"
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        ],
        "text": "Gewinnen"
      },
      {
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        "text": "um"
      },
      {
        "bbox": [
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        "text": "solche,"
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        ],
        "text": "die"
      },
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        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        "text": "Un-"
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    ]
  },
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    "source_page": 5,
    "text": "noch Gewinne der Gesellschaft einer Steuer für nichtausgeschüt-",
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      {
        "bbox": [
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        "text": "noch"
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        ],
        "text": "Gewinne"
      },
      {
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Gesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
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        ],
        "text": "Steuer"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "nichtausgeschüt-"
      }
    ]
  },
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    ],
    "id": "pdf-005-line-013",
    "source_page": 5,
    "text": "ternehmen des erstgenannten Staates erzielt hätte, wenn die zwi-",
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        "bbox": [
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        "text": "ternehmen"
      },
      {
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        ],
        "text": "des"
      },
      {
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        ],
        "text": "erstgenannten"
      },
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "erzielt"
      },
      {
        "bbox": [
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        ],
        "text": "hätte,"
      },
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "zwi-"
      }
    ]
  },
  {
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    "id": "pdf-005-line-014",
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    "text": "tete Gewinne unterwerfen, selbst wenn die gezahlten Dividenden",
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      {
        "bbox": [
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        ],
        "text": "tete"
      },
      {
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
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        ],
        "text": "unterwerfen,"
      },
      {
        "bbox": [
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        ],
        "text": "selbst"
      },
      {
        "bbox": [
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
          443.177214,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          455.842654,
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        ],
        "text": "gezahlten"
      },
      {
        "bbox": [
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        "text": "Dividenden"
      }
    ]
  },
  {
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    "id": "pdf-005-line-015",
    "source_page": 5,
    "text": "schen den beiden Unternehmen vereinbarten Bedingungen die",
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      {
        "bbox": [
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        "text": "schen"
      },
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        "bbox": [
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        "text": "den"
      },
      {
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        ],
        "text": "beiden"
      },
      {
        "bbox": [
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        "text": "Unternehmen"
      },
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        "text": "vereinbarten"
      },
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        ],
        "text": "Bedingungen"
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        "text": "die"
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    ]
  },
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    "id": "pdf-005-line-016",
    "source_page": 5,
    "text": "oder die nichtausgeschütteten Gewinne ganz oder teilweise aus",
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      {
        "bbox": [
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        "text": "oder"
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        "text": "die"
      },
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        ],
        "text": "nichtausgeschütteten"
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        "text": "Gewinne"
      },
      {
        "bbox": [
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        ],
        "text": "ganz"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        "text": "teilweise"
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        "text": "aus"
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    ]
  },
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    "id": "pdf-005-line-017",
    "source_page": 5,
    "text": "gleichen gewesen wären, die unabhängige Unternehmen mitein -",
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      {
        "bbox": [
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        "text": "gleichen"
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      {
        "bbox": [
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        ],
        "text": "gewesen"
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        "text": "wären,"
      },
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        "text": "die"
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        "text": "unabhängige"
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        ],
        "text": "Unternehmen"
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      {
        "bbox": [
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        ],
        "text": "mitein"
      },
      {
        "bbox": [
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        "text": "-"
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    ]
  },
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    "id": "pdf-005-line-018",
    "source_page": 5,
    "text": "im anderen Staat erzielten Gewinnen oder Einkünften bestehen.",
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      {
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        ],
        "text": "im"
      },
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        "text": "anderen"
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        ],
        "text": "Staat"
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        ],
        "text": "erzielten"
      },
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        ],
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        ],
        "text": "oder"
      },
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        "text": "Einkünften"
      },
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        ],
        "text": "bestehen."
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    ]
  },
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    "id": "pdf-005-line-019",
    "source_page": 5,
    "text": "ander vereinbaren würden, so nimmt der andere Staat eine ent-",
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      {
        "bbox": [
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        ],
        "text": "ander"
      },
      {
        "bbox": [
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        ],
        "text": "vereinbaren"
      },
      {
        "bbox": [
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        ],
        "text": "würden,"
      },
      {
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        ],
        "text": "nimmt"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "andere"
      },
      {
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        "text": "ent-"
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    ]
  },
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    "id": "pdf-005-line-020",
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    "text": "sprechende Änderung der dort von diesen Gewinnen erhobenen",
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      {
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        "text": "sprechende"
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        ],
        "text": "Änderung"
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        ],
        "text": "der"
      },
      {
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        ],
        "text": "dort"
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        ],
        "text": "von"
      },
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        ],
        "text": "diesen"
      },
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        ],
        "text": "Gewinnen"
      },
      {
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        ],
        "text": "erhobenen"
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    ]
  },
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    "id": "pdf-005-line-021",
    "source_page": 5,
    "text": "Artikel 11",
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        ],
        "text": "Artikel"
      },
      {
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        ],
        "text": "11"
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    ]
  },
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    "id": "pdf-005-line-022",
    "source_page": 5,
    "text": "Steuer vor. Bei dieser Änderung sind die übrigen Bestimmungen",
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      {
        "bbox": [
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        ],
        "text": "Steuer"
      },
      {
        "bbox": [
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        ],
        "text": "vor."
      },
      {
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        ],
        "text": "Bei"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      },
      {
        "bbox": [
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        ],
        "text": "Änderung"
      },
      {
        "bbox": [
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        ],
        "text": "sind"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "übrigen"
      },
      {
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        ],
        "text": "Bestimmungen"
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    ]
  },
  {
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    "id": "pdf-005-line-023",
    "source_page": 5,
    "text": "Zinsen",
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      {
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        ],
        "text": "Zinsen"
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    ]
  },
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    ],
    "id": "pdf-005-line-024",
    "source_page": 5,
    "text": "dieses Abkommens zu berücksichtigen; erforderlichenfalls wer-",
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      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommens"
      },
      {
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "berücksichtigen;"
      },
      {
        "bbox": [
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        ],
        "text": "erforderlichenfalls"
      },
      {
        "bbox": [
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          180.35336,
          290.551054,
          187.64936
        ],
        "text": "wer-"
      }
    ]
  },
  {
    "bbox": [
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    "source_page": 5,
    "text": "den die zuständigen Behörden der Vertragsstaaten einander kon-",
    "words": [
      {
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        "text": "den"
      },
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "zuständigen"
      },
      {
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        ],
        "text": "Behörden"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
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        ],
        "text": "einander"
      },
      {
        "bbox": [
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        "text": "kon-"
      }
    ]
  },
  {
    "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": [
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        ],
        "text": "(1)"
      },
      {
        "bbox": [
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        ],
        "text": "Zinsen,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
          405.764014,
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        ],
        "text": "Vertragsstaat"
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      {
        "bbox": [
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        ],
        "text": "stammen"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "an"
      },
      {
        "bbox": [
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        "text": "eine"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-005-line-027",
    "source_page": 5,
    "text": "sultieren.",
    "words": [
      {
        "bbox": [
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        "text": "sultieren."
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    ]
  },
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    "id": "pdf-005-line-028",
    "source_page": 5,
    "text": "im anderen Vertragsstaat ansässige Person gezahlt werden, kön-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
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      {
        "bbox": [
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        ],
        "text": "ansässige"
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      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        "text": "gezahlt"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "kön-"
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    ]
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  {
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    "id": "pdf-005-line-029",
    "source_page": 5,
    "text": "nen nur in dem anderen Staat besteuert werden.",
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      {
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        ],
        "text": "nen"
      },
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        "bbox": [
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        ],
        "text": "nur"
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        ],
        "text": "in"
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        ],
        "text": "dem"
      },
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        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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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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    ],
    "id": "pdf-005-line-030",
    "source_page": 5,
    "text": "Artikel 10",
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        ],
        "text": "Artikel"
      },
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        "text": "10"
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    ]
  },
  {
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    "id": "pdf-005-line-031",
    "source_page": 5,
    "text": "(2) Einkünfte aus Rechten oder Forderungen mit Gewinnbe-",
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      {
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        ],
        "text": "(2)"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "Rechten"
      },
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        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Forderungen"
      },
      {
        "bbox": [
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        ],
        "text": "mit"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinnbe-"
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    ]
  },
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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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        ],
        "text": "teiligung"
      },
      {
        "bbox": [
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        ],
        "text": "einschließlich"
      },
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        "bbox": [
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        ],
        "text": "der"
      },
      {
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        "text": "Einkünfte"
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      {
        "bbox": [
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        ],
        "text": "eines"
      },
      {
        "bbox": [
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        ],
        "text": "stillen"
      },
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        "text": "Gesellschafters"
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    ]
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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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    ]
  },
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    "text": "aus seiner Beteiligung als stiller Gesellschafter oder aus partiari-",
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        "text": "aus"
      },
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        "text": "seiner"
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        "text": "Beteiligung"
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        "text": "als"
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        ],
        "text": "stiller"
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        ],
        "text": "Gesellschafter"
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        "text": "oder"
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        ],
        "text": "aus"
      },
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        "bbox": [
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        "text": "partiari-"
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    "source_page": 5,
    "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-",
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      {
        "bbox": [
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        ],
        "text": "(1)"
      },
      {
        "bbox": [
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        ],
        "text": "Dividenden,"
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      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
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        ],
        "text": "Vertragsstaat"
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      {
        "bbox": [
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        ],
        "text": "ansässige"
      },
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        "bbox": [
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        "text": "Ge-"
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    ]
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    "id": "pdf-005-line-036",
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    "text": "schen Darlehen und Gewinnobligationen können jedoch auch in",
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        ],
        "text": "schen"
      },
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        "bbox": [
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        ],
        "text": "Darlehen"
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinnobligationen"
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        "bbox": [
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        ],
        "text": "können"
      },
      {
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        ],
        "text": "jedoch"
      },
      {
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        ],
        "text": "auch"
      },
      {
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        ],
        "text": "in"
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    ]
  },
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    "id": "pdf-005-line-037",
    "source_page": 5,
    "text": "sellschaft an eine im anderen Vertragsstaat ansässige Person",
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      {
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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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        "bbox": [
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        ],
        "text": "ansässige"
      },
      {
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        ],
        "text": "Person"
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    ]
  },
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    "id": "pdf-005-line-038",
    "source_page": 5,
    "text": "dem Vertragsstaat, aus dem sie stammen, nach dem Recht die-",
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      {
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        ],
        "text": "dem"
      },
      {
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        ],
        "text": "Vertragsstaat,"
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        ],
        "text": "aus"
      },
      {
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        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "sie"
      },
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        "text": "stammen,"
      },
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        ],
        "text": "nach"
      },
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        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Recht"
      },
      {
        "bbox": [
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        ],
        "text": "die-"
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    ]
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    "id": "pdf-005-line-039",
    "source_page": 5,
    "text": "zahlt, können im anderen Staat besteuert werden.",
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      {
        "bbox": [
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        ],
        "text": "zahlt,"
      },
      {
        "bbox": [
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        ],
        "text": "können"
      },
      {
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
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        ],
        "text": "Staat"
      },
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        "bbox": [
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
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        "text": "werden."
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    "text": "ses Staates besteuert werden.",
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      {
        "bbox": [
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        "text": "ses"
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        "text": "Staates"
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    "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-",
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        "text": "Diese"
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        "text": "Vertrags-"
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        "text": "dem"
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    "text": "deutet – vorbehaltlich des Artikels 7 Absatz 4 – Einkünfte aus",
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        "text": "vorbehaltlich"
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        "text": "–"
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        "text": "Einkünfte"
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        "text": "nach"
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        "text": "jeder"
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        "text": "darf"
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    "text": "rechte an Grundstücken gesichert oder mit einer Beteiligung am",
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        "text": "ist,"
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        "text": "des"
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        "text": "Schuldners"
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    "text": "steigen:",
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        "text": "steigen:"
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        "text": "aus"
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        "text": "stillen"
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        "text": "Beteiligungen"
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    "text": "lichen Anleihen und aus Obligationen einschließlich der damit",
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        "text": "0"
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    "text": "Ausdruck „Zinsen“ umfasst jedoch keine Einkünfte im Sinne des",
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    "text": "gesellschaft) ist, die im Zeitpunkt des Zufließens der Dividen-",
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        "text": "im"
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    "text": "den, während eines ununterbrochenen Zeitraums von",
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        "text": "den,"
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    "text": "sen im Sinne dieses Artikels.",
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        "text": "sen"
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    "text": "mindestens zwölf Monaten, eine unmittelbare Beteiligung von",
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        "text": "zwölf"
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        "text": "Monaten,"
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        "text": "unmittelbare"
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    "text": "mindestens 10 Prozent der stimmberechtigten Anteile der die",
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        "text": "10"
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        "text": "Prozent"
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        "text": "der"
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        "text": "die"
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    "text": "(4) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-",
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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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        "bbox": [
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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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    "text": "Dividenden zahlenden Gesellschaft hält;",
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        "text": "zahlenden"
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        "text": "Gesellschaft"
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        "text": "hält;"
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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"
      },
      {
        "bbox": [
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        "text": "Vertrags-"
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    ]
  },
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    "id": "pdf-005-line-067",
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    "text": "staat, aus dem die Zinsen stammen, eine Geschäftstätigkeit",
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      {
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        "text": "staat,"
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      {
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        "text": "aus"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Zinsen"
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      {
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        "text": "stammen,"
      },
      {
        "bbox": [
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        "text": "eine"
      },
      {
        "bbox": [
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        "text": "Geschäftstätigkeit"
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    ]
  },
  {
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    "text": "b) 5 Prozent des Bruttobetrages der Dividenden, wenn der Nut-",
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      {
        "bbox": [
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        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "text": "5"
      },
      {
        "bbox": [
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        ],
        "text": "Prozent"
      },
      {
        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Bruttobetrages"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Dividenden,"
      },
      {
        "bbox": [
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        "text": "wenn"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Nut-"
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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"
      },
      {
        "bbox": [
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        "text": "gelegene"
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      {
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        "text": "Betriebsstätte"
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        "text": "ausübt"
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        "text": "und"
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        "text": "die"
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        "text": "Forde-"
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    ]
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    "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-",
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        "text": "eine"
      },
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        "text": "Gesellschaft"
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        "text": "(jedoch"
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        "text": "keine"
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        "text": "Personen-"
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    ]
  },
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    "text": "rung, für die die Zinsen gezahlt werden, tatsächlich zu dieser Be-",
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        "text": "rung,"
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        "text": "für"
      },
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        "text": "die"
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      {
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        "text": "die"
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      {
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        "text": "Zinsen"
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        "text": "gezahlt"
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        "text": "werden,"
      },
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        "text": "tatsächlich"
      },
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        "text": "zu"
      },
      {
        "bbox": [
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        "text": "dieser"
      },
      {
        "bbox": [
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        "text": "Be-"
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    ]
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    "text": "gesellschaft) ist, die unmittelbar über mindestens 10 Prozent",
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      {
        "bbox": [
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        "text": "gesellschaft)"
      },
      {
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        "text": "ist,"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "unmittelbar"
      },
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        "text": "über"
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        "text": "mindestens"
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        "text": "10"
      },
      {
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        "text": "Prozent"
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    ]
  },
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    "id": "pdf-005-line-073",
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    "text": "triebsstätte gehört. In diesem Fall ist Artikel 7 anzuwenden.",
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      {
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        "text": "triebsstätte"
      },
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        "text": "gehört."
      },
      {
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        ],
        "text": "In"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        "text": "Fall"
      },
      {
        "bbox": [
          425.723731,
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        "text": "ist"
      },
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        "text": "Artikel"
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        "text": "7"
      },
      {
        "bbox": [
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        "text": "anzuwenden."
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    ]
  },
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    "text": "der stimmberechtigten Anteile der die Dividenden zahlenden",
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      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "stimmberechtigten"
      },
      {
        "bbox": [
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        "text": "Anteile"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          198.903214,
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Dividenden"
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      {
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        "text": "zahlenden"
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    "id": "pdf-005-line-075",
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    "text": "Gesellschaft verfügt, und auf die Dividenden Buchstabe a",
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        "text": "Gesellschaft"
      },
      {
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        "text": "verfügt,"
      },
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        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Dividenden"
      },
      {
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        "text": "Buchstabe"
      },
      {
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        "text": "a"
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    "text": "(5) Zinsen gelten dann als aus einem Vertragsstaat stammend,",
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        "text": "(5)"
      },
      {
        "bbox": [
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        ],
        "text": "Zinsen"
      },
      {
        "bbox": [
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        "text": "gelten"
      },
      {
        "bbox": [
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        "text": "dann"
      },
      {
        "bbox": [
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        "text": "als"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        "text": "einem"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        "text": "stammend,"
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    ]
  },
  {
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    "id": "pdf-005-line-077",
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    "text": "nicht anzuwenden ist;",
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      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        "text": "anzuwenden"
      },
      {
        "bbox": [
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        "text": "ist;"
      }
    ]
  },
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    "id": "pdf-005-line-078",
    "source_page": 5,
    "text": "wenn der Schuldner eine in diesem Staat ansässige Person ist.",
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      {
        "bbox": [
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        "text": "wenn"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Schuldner"
      },
      {
        "bbox": [
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        "text": "eine"
      },
      {
        "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": "ansässige"
      },
      {
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        "text": "Person"
      },
      {
        "bbox": [
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        "text": "ist."
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    ]
  },
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    "id": "pdf-005-line-079",
    "source_page": 5,
    "text": "Hat aber der Schuldner der Zinsen, ohne Rücksicht darauf, ob",
    "words": [
      {
        "bbox": [
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        "text": "Hat"
      },
      {
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        "text": "aber"
      },
      {
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Schuldner"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Zinsen,"
      },
      {
        "bbox": [
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        "text": "ohne"
      },
      {
        "bbox": [
          456.195811,
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          491.773331,
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        ],
        "text": "Rücksicht"
      },
      {
        "bbox": [
          494.461091,
          476.0692,
          519.426931,
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        ],
        "text": "darauf,"
      },
      {
        "bbox": [
          522.113891,
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          531.470771,
          483.3652
        ],
        "text": "ob"
      }
    ]
  },
  {
    "bbox": [
      63.777134,
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    ],
    "id": "pdf-005-line-080",
    "source_page": 5,
    "text": "c) 15 Prozent des Bruttobetrages der Dividenden in allen ande-",
    "words": [
      {
        "bbox": [
          63.777134,
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          70.144014,
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        ],
        "text": "c)"
      },
      {
        "bbox": [
          76.533054,
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          85.428334,
          485.03672
        ],
        "text": "15"
      },
      {
        "bbox": [
          87.460094,
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          114.405774,
          485.03672
        ],
        "text": "Prozent"
      },
      {
        "bbox": [
          116.437774,
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          129.474894,
          485.03672
        ],
        "text": "des"
      },
      {
        "bbox": [
          131.507374,
          477.74072,
          184.835294,
          485.03672
        ],
        "text": "Bruttobetrages"
      },
      {
        "bbox": [
          186.867774,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          200.599454,
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        ],
        "text": "Dividenden"
      },
      {
        "bbox": [
          242.782494,
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          249.005934,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          251.037694,
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          485.03672
        ],
        "text": "allen"
      },
      {
        "bbox": [
          269.658014,
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          485.03672
        ],
        "text": "ande-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-081",
    "source_page": 5,
    "text": "er in einem Vertragsstaat ansässig ist oder nicht, in einem Ver-",
    "words": [
      {
        "bbox": [
          304.695811,
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        ],
        "text": "er"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
          347.522691,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          397.254131,
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          428.667011,
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        ],
        "text": "ansässig"
      },
      {
        "bbox": [
          431.335171,
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        ],
        "text": "ist"
      },
      {
        "bbox": [
          442.300931,
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          458.597411,
          492.93208
        ],
        "text": "oder"
      },
      {
        "bbox": [
          461.263891,
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        ],
        "text": "nicht,"
      },
      {
        "bbox": [
          483.645411,
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          492.93208
        ],
        "text": "in"
      },
      {
        "bbox": [
          492.537731,
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          492.93208
        ],
        "text": "einem"
      },
      {
        "bbox": [
          516.845731,
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        ],
        "text": "Ver-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-082",
    "source_page": 5,
    "text": "ren Fällen.",
    "words": [
      {
        "bbox": [
          76.532654,
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        ],
        "text": "ren"
      },
      {
        "bbox": [
          90.015134,
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        ],
        "text": "Fällen."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-083",
    "source_page": 5,
    "text": "tragsstaat eine Betriebsstätte und ist die Schuld, für die die Zin-",
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      {
        "bbox": [
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        ],
        "text": "tragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
          427.049331,
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Schuld,"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
          491.329171,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          517.245411,
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        ],
        "text": "Zin-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-005-line-084",
    "source_page": 5,
    "text": "Im Fall von Dividenden, die von einer deutschen Immobilien-Ak-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Im"
      },
      {
        "bbox": [
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        ],
        "text": "Fall"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Dividenden,"
      },
      {
        "bbox": [
          148.596814,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
          176.679774,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          196.270014,
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        ],
        "text": "deutschen"
      },
      {
        "bbox": [
          235.873934,
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        ],
        "text": "Immobilien-Ak-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-085",
    "source_page": 5,
    "text": "sen gezahlt werden, für Zwecke der Betriebsstätte eingegangen",
    "words": [
      {
        "bbox": [
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        ],
        "text": "sen"
      },
      {
        "bbox": [
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        ],
        "text": "gezahlt"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
          378.102211,
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        ],
        "text": "für"
      },
      {
        "bbox": [
          389.701491,
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        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          433.452531,
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        ],
        "text": "eingegangen"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-086",
    "source_page": 5,
    "text": "tiengesellschaft mit börsennotierten Anteilen (REIT AG), einem",
    "words": [
      {
        "bbox": [
          63.776014,
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          120.273854,
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        ],
        "text": "tiengesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "mit"
      },
      {
        "bbox": [
          136.939374,
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        ],
        "text": "börsennotierten"
      },
      {
        "bbox": [
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          225.659534,
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        ],
        "text": "Anteilen"
      },
      {
        "bbox": [
          228.379614,
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        ],
        "text": "(REIT"
      },
      {
        "bbox": [
          250.412494,
          510.8816,
          265.977054,
          518.1776
        ],
        "text": "AG),"
      },
      {
        "bbox": [
          268.696574,
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          290.547454,
          518.1776
        ],
        "text": "einem"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-087",
    "source_page": 5,
    "text": "worden und trägt die Betriebsstätte die Zinsen, so gelten die Zin-",
    "words": [
      {
        "bbox": [
          304.694691,
          514.33688,
          331.089171,
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        ],
        "text": "worden"
      },
      {
        "bbox": [
          333.036291,
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          346.569731,
          521.63288
        ],
        "text": "und"
      },
      {
        "bbox": [
          348.515811,
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          364.700691,
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        ],
        "text": "trägt"
      },
      {
        "bbox": [
          366.648131,
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          521.63288
        ],
        "text": "die"
      },
      {
        "bbox": [
          379.303491,
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          428.440451,
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
          430.387251,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          443.042611,
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          468.803011,
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        ],
        "text": "Zinsen,"
      },
      {
        "bbox": [
          470.749491,
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        ],
        "text": "gelten"
      },
      {
        "bbox": [
          504.748211,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          517.403571,
          514.33688,
          531.466691,
          521.63288
        ],
        "text": "Zin-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-088",
    "source_page": 5,
    "text": "deutschen Investmentfonds, einer deutschen Investmentaktien-",
    "words": [
      {
        "bbox": [
          63.776014,
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          101.264974,
          527.74464
        ],
        "text": "deutschen"
      },
      {
        "bbox": [
          103.395054,
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        ],
        "text": "Investmentfonds,"
      },
      {
        "bbox": [
          167.313054,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          186.918414,
          520.44864,
          224.407374,
          527.74464
        ],
        "text": "deutschen"
      },
      {
        "bbox": [
          226.537454,
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          527.74464
        ],
        "text": "Investmentaktien-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-089",
    "source_page": 5,
    "text": "sen als aus dem Staat stammend, in dem die Betriebsstätte liegt.",
    "words": [
      {
        "bbox": [
          304.694611,
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        ],
        "text": "sen"
      },
      {
        "bbox": [
          319.239571,
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        ],
        "text": "als"
      },
      {
        "bbox": [
          331.112611,
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          343.723091,
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        ],
        "text": "aus"
      },
      {
        "bbox": [
          345.657571,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          363.319731,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          383.777731,
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          423.418051,
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        ],
        "text": "stammend,"
      },
      {
        "bbox": [
          425.351251,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          433.442611,
          523.90376,
          449.171971,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          451.104771,
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          461.786611,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          463.720051,
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
          514.616051,
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        ],
        "text": "liegt."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-090",
    "source_page": 5,
    "text": "gesellschaft, einem liechtensteinischen OGAW oder einem liech-",
    "words": [
      {
        "bbox": [
          63.775854,
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          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": [
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    ],
    "id": "pdf-005-line-091",
    "source_page": 5,
    "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungsbe-",
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      {
        "bbox": [
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          321.726771,
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        ],
        "text": "(6)"
      },
      {
        "bbox": [
          326.110771,
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          359.575491,
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        ],
        "text": "Bestehen"
      },
      {
        "bbox": [
          361.544371,
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          394.491411,
          544.96744
        ],
        "text": "zwischen"
      },
      {
        "bbox": [
          396.460291,
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          412.259731,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          414.227651,
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          450.277971,
          544.96744
        ],
        "text": "Schuldner"
      },
      {
        "bbox": [
          452.245651,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          467.790371,
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          483.589811,
          544.96744
        ],
        "text": "dem"
      },
      {
        "bbox": [
          485.557731,
          537.67144,
          531.466451,
          544.96744
        ],
        "text": "Nutzungsbe-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-005-line-092",
    "source_page": 5,
    "text": "tensteinischen Investmentunternehmen gezahlt werden, ist",
    "words": [
      {
        "bbox": [
          63.775694,
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          116.296254,
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        ],
        "text": "tensteinischen"
      },
      {
        "bbox": [
          121.843374,
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          210.066654,
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        ],
        "text": "Investmentunternehmen"
      },
      {
        "bbox": [
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          241.862734,
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        ],
        "text": "gezahlt"
      },
      {
        "bbox": [
          247.410094,
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          276.527214,
          546.8784
        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        "text": "ist"
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    "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"
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        "text": "zwischen"
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        "text": "jedem"
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        "text": "von"
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        "bbox": [
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        "text": "ihnen"
      },
      {
        "bbox": [
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        "text": "und"
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        "bbox": [
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        "text": "einem"
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        "text": "Dritten"
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        "bbox": [
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        "text": "be-"
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    "text": "Buchstabe c und nicht Buchstabe a und b anzuwenden. Dieser",
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      {
        "bbox": [
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        "text": "Buchstabe"
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      {
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        "text": "c"
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        "text": "und"
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      {
        "bbox": [
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        "text": "nicht"
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      {
        "bbox": [
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        "text": "Buchstabe"
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      {
        "bbox": [
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        "text": "a"
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      {
        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "b"
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      {
        "bbox": [
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        ],
        "text": "anzuwenden."
      },
      {
        "bbox": [
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        ],
        "text": "Dieser"
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    ]
  },
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    "id": "pdf-005-line-095",
    "source_page": 5,
    "text": "sondere Beziehungen und übersteigen deshalb die Zinsen, ge-",
    "words": [
      {
        "bbox": [
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          333.597731,
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        "text": "sondere"
      },
      {
        "bbox": [
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        ],
        "text": "Beziehungen"
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      {
        "bbox": [
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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": "Zinsen,"
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        "bbox": [
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        "text": "ge-"
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    ]
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  {
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    "id": "pdf-005-line-096",
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    "text": "Absatz berührt nicht die Besteuerung der Gesellschaft in Bezug",
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      {
        "bbox": [
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        "text": "Absatz"
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        "text": "berührt"
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        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "die"
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        ],
        "text": "Besteuerung"
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        "bbox": [
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        ],
        "text": "der"
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      {
        "bbox": [
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        "text": "Gesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "in"
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      {
        "bbox": [
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        "text": "Bezug"
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    ]
  },
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    "id": "pdf-005-line-097",
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    "text": "messen an der zugrundeliegenden Forderung, den Betrag, den",
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      {
        "bbox": [
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        "text": "messen"
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        "text": "an"
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      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "zugrundeliegenden"
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        "text": "Forderung,"
      },
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        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        "text": "Betrag,"
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        "text": "den"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-005-line-098",
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    "text": "auf die Gewinne, aus denen die Dividenden gezahlt werden.",
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      {
        "bbox": [
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        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "die"
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      {
        "bbox": [
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        ],
        "text": "Gewinne,"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        "text": "denen"
      },
      {
        "bbox": [
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        ],
        "text": "die"
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        "text": "Dividenden"
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        "text": "gezahlt"
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    "text": "Schuldner und Nutzungsberechtigter ohne diese Beziehungen",
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      {
        "bbox": [
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        "text": "Schuldner"
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        ],
        "text": "und"
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      {
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        "text": "Nutzungsberechtigter"
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        "bbox": [
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        "text": "ohne"
      },
      {
        "bbox": [
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        "text": "diese"
      },
      {
        "bbox": [
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        ],
        "text": "Beziehungen"
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    ]
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    "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividenden“",
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        "text": "(3)"
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        ],
        "text": "Der"
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        "text": "in"
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        "bbox": [
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        "text": "diesem"
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        "text": "Artikel"
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        "text": "verwendete"
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        "bbox": [
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        "text": "Ausdruck"
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        "text": "„Dividenden“"
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    "id": "pdf-005-line-101",
    "source_page": 5,
    "text": "vereinbart hätten, so wird dieser Artikel nur auf den letzteren Be-",
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        "text": "vereinbart"
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        "text": "hätten,"
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        "text": "so"
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        "text": "wird"
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        "bbox": [
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        "text": "dieser"
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        "text": "Artikel"
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        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        "text": "letzteren"
      },
      {
        "bbox": [
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        ],
        "text": "Be-"
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    ]
  },
  {
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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"
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        "text": "Einkünfte"
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        ],
        "text": "aus"
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      {
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        "text": "Aktien,"
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        "text": "Genussaktien"
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        "text": "oder"
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      {
        "bbox": [
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        "text": "Genussschei-"
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  },
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    "text": "trag angewendet. In diesem Fall kann der übersteigende Betrag",
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        "text": "trag"
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        "bbox": [
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        "text": "angewendet."
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        ],
        "text": "In"
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      {
        "bbox": [
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        ],
        "text": "diesem"
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        ],
        "text": "Fall"
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        "bbox": [
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        ],
        "text": "kann"
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        "text": "der"
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      {
        "bbox": [
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        "text": "übersteigende"
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        "text": "Betrag"
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    ]
  },
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    "text": "nen, Gründeranteilen oder anderen Rechten – ausgenommen",
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        "text": "nen,"
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      {
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        "text": "Gründeranteilen"
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        "text": "oder"
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        "text": "anderen"
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      {
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        ],
        "text": "Rechten"
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        "bbox": [
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        ],
        "text": "–"
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        "text": "ausgenommen"
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  },
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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": "dem"
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        "text": "Recht"
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      {
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    "text": "Forderungen – mit Gewinnbeteiligung sowie sonstige Einkünfte,",
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    "text": "sichtigung der anderen Bestimmungen dieses Abkommens be-",
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    "text": "die nach dem Recht des Staates, in dem die ausschüttende Ge-",
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    "text": "steuert werden.",
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    "text": "gleichgestellt sind sowie in der Bundesrepublik Deutschland",
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    "text": "Artikel 12",
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    "text": "deren Nutzungsberechtigter eine im anderen Vertragsstaat an-",
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    "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im anderen",
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    "text": "sässige Person ist, können nur im anderen Staat besteuert wer-",
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    "text": "Vertragsstaat, in dem die die Dividenden zahlende Gesellschaft",
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        "text": "die"
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        "text": "die"
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    "text": "den.",
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        "text": "den."
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    "text": "ansässig ist, eine Geschäftstätigkeit durch eine dort gelegene",
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        "text": "eine"
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    "text": "(2) Der in diesem Artikel verwendete Ausdruck „Lizenzgebüh-",
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        "text": "(2)"
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        "text": "Der"
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        "text": "in"
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        "text": "Ausdruck"
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    "text": "Betriebsstätte ausübt und die Beteiligung, für die die Dividenden",
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        "text": "die"
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        "text": "die"
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    "text": "ren“ bedeutet – vorbehaltlich des Artikels 7 Absatz 4 – Vergütun-",
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        "text": "ren“"
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        "text": "bedeutet"
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        "text": "–"
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        "text": "vorbehaltlich"
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        "text": "des"
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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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        "text": "Vergütun-"
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    "text": "gezahlt werden, tatsächlich zu dieser Betriebsstätte gehört. In",
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        "text": "gezahlt"
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        "text": "werden,"
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        "text": "tatsächlich"
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        "text": "zu"
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        "text": "dieser"
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        "text": "Betriebsstätte"
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        "text": "In"
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    "text": "gen jeder Art, die für die Benutzung oder für das Recht auf Be-",
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        "text": "gen"
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        "text": "jeder"
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        "text": "Art,"
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        "text": "die"
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        "text": "für"
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        "text": "die"
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        "text": "für"
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        "text": "Recht"
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        "text": "auf"
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        "text": "Be-"
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    "text": "diesem Fall ist Artikel 7 anzuwenden.",
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        "text": "diesem"
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        "text": "Fall"
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        "text": "ist"
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        "text": "7"
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        "text": "anzuwenden."
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    "id": "pdf-005-line-131",
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    "text": "nutzung von Urheberrechten an literarischen, künstlerischen oder",
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        "text": "von"
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        ],
        "text": "Urheberrechten"
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        ],
        "text": "an"
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        "text": "literarischen,"
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        "text": "künstlerischen"
      },
      {
        "bbox": [
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        "text": "oder"
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    ]
  },
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    "text": "(5) Bezieht eine in einem Vertragsstaat ansässige Gesellschaft",
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        "text": "(5)"
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        ],
        "text": "Bezieht"
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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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": "wissenschaftlichen Werken, einschließlich kinematographischer",
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        "text": "wissenschaftlichen"
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        ],
        "text": "Werken,"
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        "text": "einschließlich"
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    ]
  },
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    "id": "pdf-005-line-134",
    "source_page": 5,
    "text": "Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darf",
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      {
        "bbox": [
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        "text": "Gewinne"
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      {
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        ],
        "text": "ausgeübt,"
      },
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        ],
        "text": "können"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "dafür"
      },
      {
        "bbox": [
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        ],
        "text": "bezogenen"
      },
      {
        "bbox": [
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        ],
        "text": "Vergütungen"
      },
      {
        "bbox": [
          508.34016,
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "an-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-010",
    "source_page": 6,
    "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "tragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "ansässige"
      },
      {
        "bbox": [
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        ],
        "text": "Nutzungsberechtigte"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertrags-"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-011",
    "source_page": 6,
    "text": "deren Staat besteuert werden.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
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        ],
        "text": "werden."
      }
    ]
  },
  {
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    ],
    "id": "pdf-006-line-012",
    "source_page": 6,
    "text": "staat, aus dem die Lizenzgebühren stammen, eine Geschäftstä-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "staat,"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Lizenzgebühren"
      },
      {
        "bbox": [
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        ],
        "text": "stammen,"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "Geschäftstä-"
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    ]
  },
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    "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die eine",
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      {
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        ],
        "text": "(2)"
      },
      {
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        ],
        "text": "Ungeachtet"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Absatzes"
      },
      {
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        ],
        "text": "1"
      },
      {
        "bbox": [
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        ],
        "text": "können"
      },
      {
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        ],
        "text": "Vergütungen,"
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      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      }
    ]
  },
  {
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    "text": "tigkeit durch eine dort gelegene Betriebsstätte ausübt und die",
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      {
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        ],
        "text": "tigkeit"
      },
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        ],
        "text": "durch"
      },
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "dort"
      },
      {
        "bbox": [
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        ],
        "text": "gelegene"
      },
      {
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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"
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    ]
  },
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    ],
    "id": "pdf-006-line-015",
    "source_page": 6,
    "text": "in einem Vertragsstaat ansässige Person für eine im anderen Ver-",
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      {
        "bbox": [
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        ],
        "text": "in"
      },
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        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
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        "bbox": [
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        ],
        "text": "ansässige"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Ver-"
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    ]
  },
  {
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    "text": "Rechte oder Vermögenswerte, für die die Lizenzgebühren gezahlt",
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      {
        "bbox": [
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        ],
        "text": "Rechte"
      },
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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"
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      {
        "bbox": [
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    ]
  },
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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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      {
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        ],
        "text": "tragsstaat"
      },
      {
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        ],
        "text": "ausgeübte"
      },
      {
        "bbox": [
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        ],
        "text": "unselbständige"
      },
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        "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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          512.97728,
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "erst-"
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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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      {
        "bbox": [
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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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    "text": "genannten Staat besteuert werden, wenn",
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        ],
        "text": "genannten"
      },
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "besteuert"
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "wenn"
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    ]
  },
  {
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    ],
    "id": "pdf-006-line-020",
    "source_page": 6,
    "text": "Fall ist Artikel 7 anzuwenden.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Fall"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
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        ],
        "text": "Artikel"
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        ],
        "text": "7"
      },
      {
        "bbox": [
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        ],
        "text": "anzuwenden."
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    ]
  },
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    ],
    "id": "pdf-006-line-021",
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    "text": "a) der Empfänger sich im anderen Staat insgesamt nicht länger",
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      {
        "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": [
          399.40144,
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          428.43688,
          176.88586
        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "insgesamt"
      },
      {
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "länger"
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    ]
  },
  {
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    ],
    "id": "pdf-006-line-022",
    "source_page": 6,
    "text": "(4) Bestehen zwischen dem Schuldner und dem Nutzungsbe-",
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      {
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
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        ],
        "text": "Bestehen"
      },
      {
        "bbox": [
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        ],
        "text": "zwischen"
      },
      {
        "bbox": [
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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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          242.67112,
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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-023",
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    "text": "als 183 Tage innerhalb eines Zeitraums von zwölf Monaten,",
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        "text": "183"
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        "text": "Tage"
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        "text": "innerhalb"
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        "text": "eines"
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        "text": "Zeitraums"
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        "text": "Monaten,"
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        "text": "einem"
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        "text": "während"
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        "text": "betreffenden"
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    "text": "det, aufhält; und",
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    "text": "ren, gemessen an der zugrundeliegenden Leistung, den Betrag,",
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        "text": "gemessen"
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        "text": "an"
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        "text": "den"
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        "text": "Betrag,"
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        "text": "dieser"
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        "text": "Betrag"
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        "text": "Fall"
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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": "die"
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        "text": "nicht"
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        "text": "von"
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        "text": "einer"
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        "text": "Betriebsstätte"
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    "text": "eines Seeschiffes oder Luftfahrzeuges, das im internationalen",
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        "text": "im"
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      {
        "bbox": [
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        "text": "anderen"
      },
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        "bbox": [
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        "text": "Vertragsstaat"
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      {
        "bbox": [
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        "text": "liegt,"
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        "bbox": [
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        "text": "können"
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    ]
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  {
    "bbox": [
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    "id": "pdf-006-line-052",
    "source_page": 6,
    "text": "im anderen Staat besteuert werden.",
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      {
        "bbox": [
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        "text": "im"
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        "bbox": [
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        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "Staat"
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      {
        "bbox": [
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        "text": "besteuert"
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        "bbox": [
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        "text": "werden."
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    ]
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  {
    "bbox": [
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    "id": "pdf-006-line-053",
    "source_page": 6,
    "text": "Artikel 15",
    "words": [
      {
        "bbox": [
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        "text": "Artikel"
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      {
        "bbox": [
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        "text": "15"
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    ]
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    "id": "pdf-006-line-054",
    "source_page": 6,
    "text": "(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-",
    "words": [
      {
        "bbox": [
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        "text": "(2)"
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        "bbox": [
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        "text": "Gewinne,"
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      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
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      {
        "bbox": [
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        "text": "ansässige"
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        "bbox": [
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        "text": "Per-"
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    ]
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    "text": "son aus der Veräußerung von Anteilen oder vergleichbaren Rech-",
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      {
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        "text": "son"
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        "text": "aus"
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        "bbox": [
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        "text": "der"
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      {
        "bbox": [
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        "text": "Veräußerung"
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        "bbox": [
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        "text": "von"
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        "bbox": [
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        "text": "Anteilen"
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        "text": "oder"
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        "bbox": [
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        "text": "vergleichbaren"
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        "text": "Rech-"
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    "id": "pdf-006-line-056",
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    "text": "Aufsichtsrats- und Verwaltungsratsvergütungen",
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      {
        "bbox": [
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        "text": "Aufsichtsrats-"
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        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "Verwaltungsratsvergütungen"
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    ]
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    "text": "ten an einer Gesellschaft bezieht, deren Aktivvermögen zu mehr",
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      {
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        "text": "ten"
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      {
        "bbox": [
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        "text": "an"
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        "text": "einer"
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        "text": "Gesellschaft"
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        "text": "deren"
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        "text": "Aktivvermögen"
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        "text": "zu"
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        "text": "mehr"
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    "text": "Aufsichtsrats- und Verwaltungsratsvergütungen und ähnliche",
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      {
        "bbox": [
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        "text": "Aufsichtsrats-"
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        "bbox": [
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        "text": "Verwaltungsratsvergütungen"
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        "bbox": [
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        "bbox": [
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    ]
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    "text": "als 50 Prozent unmittelbar oder mittelbar aus unbeweglichem",
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      {
        "bbox": [
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        "text": "als"
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        "bbox": [
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        "text": "50"
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        "text": "Prozent"
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        "text": "unmittelbar"
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        "text": "oder"
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        "bbox": [
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        ],
        "text": "mittelbar"
      },
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        "bbox": [
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        "text": "aus"
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      {
        "bbox": [
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        "text": "unbeweglichem"
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    ]
  },
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    "id": "pdf-006-line-060",
    "source_page": 6,
    "text": "Zahlungen, die eine in einem Vertragsstaat ansässige Person in",
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      {
        "bbox": [
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        "text": "Zahlungen,"
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        "text": "die"
      },
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        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "in"
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        "bbox": [
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        "text": "einem"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
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      {
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      {
        "bbox": [
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        "text": "Person"
      },
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        "bbox": [
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        "text": "in"
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    "id": "pdf-006-line-061",
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    "text": "Vermögen besteht, das im anderen Vertragsstaat liegt, können",
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        "bbox": [
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        "text": "Vermögen"
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        ],
        "text": "das"
      },
      {
        "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": "liegt,"
      },
      {
        "bbox": [
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        "text": "können"
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    ]
  },
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    "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-",
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      {
        "bbox": [
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        ],
        "text": "ihrer"
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        "bbox": [
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        ],
        "text": "Eigenschaft"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        "text": "Mitglied"
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        "text": "des"
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        "text": "Aufsichts-"
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        "text": "oder"
      },
      {
        "bbox": [
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        "text": "Verwaltungs-"
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    ]
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    "id": "pdf-006-line-063",
    "source_page": 6,
    "text": "im anderen Staat besteuert werden.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "im"
      },
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
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        "bbox": [
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        "text": "besteuert"
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        "text": "werden."
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    ]
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    "text": "rats einer Gesellschaft bezieht, die im anderen Vertragsstaat an-",
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      {
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        "text": "rats"
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        "text": "einer"
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        "text": "Gesellschaft"
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        "text": "bezieht,"
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        "text": "die"
      },
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        "bbox": [
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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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        "bbox": [
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        "text": "an-"
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    ]
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    "text": "(3) Gewinne aus der Veräußerung beweglichen Vermögens,",
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        "text": "(3)"
      },
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        "bbox": [
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        ],
        "text": "Gewinne"
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Veräußerung"
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        ],
        "text": "beweglichen"
      },
      {
        "bbox": [
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        "text": "Vermögens,"
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    ]
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    "source_page": 6,
    "text": "sässig ist, können im anderen Staat besteuert werden.",
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        "bbox": [
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        "text": "sässig"
      },
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        "bbox": [
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        ],
        "text": "ist,"
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        "bbox": [
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        ],
        "text": "können"
      },
      {
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        "text": "anderen"
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      {
        "bbox": [
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        "text": "Staat"
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      {
        "bbox": [
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        "text": "besteuert"
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        "text": "werden."
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    "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-",
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        "text": "das"
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        "text": "Betriebsvermögen"
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        "text": "einer"
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      {
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        "text": "Betriebsstätte"
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        "bbox": [
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        "text": "ist,"
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        "text": "die"
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        "text": "ein"
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      {
        "bbox": [
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        "text": "Unterneh-"
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    ]
  },
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    "bbox": [
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    "id": "pdf-006-line-068",
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    "text": "men eines Vertragsstaates im anderen Vertragsstaat hat, ein-",
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        "text": "men"
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        "text": "eines"
      },
      {
        "bbox": [
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        "text": "Vertragsstaates"
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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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        "text": "hat,"
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        "text": "ein-"
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    ]
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    "text": "Artikel 16",
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        "text": "Artikel"
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        "text": "16"
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    "id": "pdf-006-line-070",
    "source_page": 6,
    "text": "schließlich derartiger Gewinne, die bei der Veräußerung einer sol-",
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        "text": "schließlich"
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      {
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        ],
        "text": "derartiger"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinne,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Veräußerung"
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        "text": "einer"
      },
      {
        "bbox": [
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        "text": "sol-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-071",
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    "text": "Künstler und Sportler",
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      {
        "bbox": [
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        "text": "Künstler"
      },
      {
        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "Sportler"
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    ]
  },
  {
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    "text": "chen Betriebsstätte (allein oder mit dem übrigen Unternehmen)",
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      {
        "bbox": [
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        "text": "chen"
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      {
        "bbox": [
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        "text": "Betriebsstätte"
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        "bbox": [
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        "text": "(allein"
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        "text": "oder"
      },
      {
        "bbox": [
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        "text": "mit"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        "text": "übrigen"
      },
      {
        "bbox": [
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        "text": "Unternehmen)"
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    ]
  },
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    "text": "erzielt werden, können im anderen Staat besteuert werden.",
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      {
        "bbox": [
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        "text": "erzielt"
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        "text": "werden,"
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      {
        "bbox": [
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        "text": "können"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "Staat"
      },
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        "bbox": [
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        "text": "besteuert"
      },
      {
        "bbox": [
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        "text": "werden."
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    ]
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    "text": "(1) Ungeachtet der Artikel 7 und 14 können Einkünfte, die eine",
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      {
        "bbox": [
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        "text": "(1)"
      },
      {
        "bbox": [
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        ],
        "text": "Ungeachtet"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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        ],
        "text": "7"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "14"
      },
      {
        "bbox": [
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        ],
        "text": "können"
      },
      {
        "bbox": [
          467.20312,
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        ],
        "text": "Einkünfte,"
      },
      {
        "bbox": [
          504.1712,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-075",
    "source_page": 6,
    "text": "in einem Vertragsstaat ansässige Person als Künstler, wie Büh-",
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      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "ansässige"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        "text": "Künstler,"
      },
      {
        "bbox": [
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        ],
        "text": "wie"
      },
      {
        "bbox": [
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        ],
        "text": "Büh-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-076",
    "source_page": 6,
    "text": "(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-",
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      {
        "bbox": [
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        "text": "(4)"
      },
      {
        "bbox": [
          85.31504,
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
          119.05928,
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        ],
        "text": "aus"
      },
      {
        "bbox": [
          134.15328,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          148.20432,
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        ],
        "text": "Veräußerung"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
          210.89216,
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          252.6604,
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        ],
        "text": "Seeschiffen"
      },
      {
        "bbox": [
          255.01152,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          273.65424,
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        ],
        "text": "Luft-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-077",
    "source_page": 6,
    "text": "nen-, Film-, Rundfunk- und Fernsehkünstler sowie Musiker, oder",
    "words": [
      {
        "bbox": [
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        ],
        "text": "nen-,"
      },
      {
        "bbox": [
          325.15024,
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        ],
        "text": "Film-,"
      },
      {
        "bbox": [
          347.32784,
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        ],
        "text": "Rundfunk-"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Fernsehkünstler"
      },
      {
        "bbox": [
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        ],
        "text": "sowie"
      },
      {
        "bbox": [
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        ],
        "text": "Musiker,"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      }
    ]
  },
  {
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    "id": "pdf-006-line-078",
    "source_page": 6,
    "text": "fahrzeugen, die im internationalen Verkehr betrieben werden, von",
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      {
        "bbox": [
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        ],
        "text": "fahrzeugen,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          119.52504,
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        ],
        "text": "im"
      },
      {
        "bbox": [
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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": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        "text": "von"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-079",
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    "text": "als Sportler aus ihrer im anderen Vertragsstaat persönlich aus-",
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      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        ],
        "text": "Sportler"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "ihrer"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        "text": "persönlich"
      },
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        "bbox": [
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        "text": "aus-"
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  },
  {
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    "text": "Schiffen, die der Binnenschifffahrt dienen, und von beweglichem",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Schiffen,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Binnenschifffahrt"
      },
      {
        "bbox": [
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        ],
        "text": "dienen,"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
          243.49704,
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        ],
        "text": "beweglichem"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-081",
    "source_page": 6,
    "text": "geübten Tätigkeit bezieht, im anderen Staat besteuert werden.",
    "words": [
      {
        "bbox": [
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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": [
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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-082",
    "source_page": 6,
    "text": "Vermögen, das dem Betrieb dieser Schiffe oder Luftfahrzeuge",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Vermögen,"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Betrieb"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      },
      {
        "bbox": [
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        ],
        "text": "Schiffe"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Luftfahrzeuge"
      }
    ]
  },
  {
    "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,"
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    ]
  },
  {
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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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        ],
        "text": "dient,"
      },
      {
        "bbox": [
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        ],
        "text": "können"
      },
      {
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        ],
        "text": "nur"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
          274.78592,
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        ],
        "text": "dem"
      }
    ]
  },
  {
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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-086",
    "source_page": 6,
    "text": "sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "sich"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Ort"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "tatsächlichen"
      },
      {
        "bbox": [
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        ],
        "text": "Geschäftsleitung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Unterneh-"
      }
    ]
  },
  {
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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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          343.192,
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        ],
        "text": "des"
      },
      {
        "bbox": [
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          368.81032,
          536.67474
        ],
        "text": "Bildes"
      },
      {
        "bbox": [
          371.91744,
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          388.47728,
          536.67474
        ],
        "text": "oder"
      },
      {
        "bbox": [
          391.58256,
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          425.17896,
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        ],
        "text": "sonstiger"
      },
      {
        "bbox": [
          428.28424,
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          506.17768,
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        ],
        "text": "Persönlichkeitsrechte"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-088",
    "source_page": 6,
    "text": "mens befindet.",
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      {
        "bbox": [
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        ],
        "text": "mens"
      },
      {
        "bbox": [
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        ],
        "text": "befindet."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-089",
    "source_page": 6,
    "text": "Person gezahlt werden, im anderen Staat auch dann besteuert",
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      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "gezahlt"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "auch"
      },
      {
        "bbox": [
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        ],
        "text": "dann"
      },
      {
        "bbox": [
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        ],
        "text": "besteuert"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-090",
    "source_page": 6,
    "text": "(5) Gewinne aus der Veräußerung des in den Absätzen 1, 2, 3",
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      {
        "bbox": [
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        ],
        "text": "(5)"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Veräußerung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
          209.50208,
          545.5857,
          215.72552,
          552.8817
        ],
        "text": "in"
      },
      {
        "bbox": [
          217.7992,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          233.358,
          545.5857,
          266.5364,
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        ],
        "text": "Absätzen"
      },
      {
        "bbox": [
          268.61008,
          545.5857,
          275.28136,
          552.8817
        ],
        "text": "1,"
      },
      {
        "bbox": [
          277.35448,
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          284.02576,
          552.8817
        ],
        "text": "2,"
      },
      {
        "bbox": [
          286.09888,
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          290.54688,
          552.8817
        ],
        "text": "3"
      }
    ]
  },
  {
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    ],
    "id": "pdf-006-line-091",
    "source_page": 6,
    "text": "werden, wenn dort keine persönliche Tätigkeit ausgeübt wird.",
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      {
        "bbox": [
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          333.84344,
          555.80866
        ],
        "text": "werden,"
      },
      {
        "bbox": [
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          356.18376,
          555.80866
        ],
        "text": "wenn"
      },
      {
        "bbox": [
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        ],
        "text": "dort"
      },
      {
        "bbox": [
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        ],
        "text": "keine"
      },
      {
        "bbox": [
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          440.97296,
          555.80866
        ],
        "text": "persönliche"
      },
      {
        "bbox": [
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          474.21704,
          555.80866
        ],
        "text": "Tätigkeit"
      },
      {
        "bbox": [
          477.03864,
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        ],
        "text": "ausgeübt"
      },
      {
        "bbox": [
          513.82128,
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          555.80866
        ],
        "text": "wird."
      }
    ]
  },
  {
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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": [
          63.77456,
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        ],
        "text": "und"
      },
      {
        "bbox": [
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          84.17168,
          562.44858
        ],
        "text": "4"
      },
      {
        "bbox": [
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          103.96808,
          562.44858
        ],
        "text": "nicht"
      },
      {
        "bbox": [
          106.27992,
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          143.96808,
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        ],
        "text": "genannten"
      },
      {
        "bbox": [
          146.27968,
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          186.53344,
          562.44858
        ],
        "text": "Vermögens"
      },
      {
        "bbox": [
          188.84576,
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          215.12768,
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        ],
        "text": "können"
      },
      {
        "bbox": [
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          228.99784,
          562.44858
        ],
        "text": "nur"
      },
      {
        "bbox": [
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          237.53168,
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        ],
        "text": "in"
      },
      {
        "bbox": [
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          255.7044,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          258.01504,
          555.15258,
          290.54616,
          562.44858
        ],
        "text": "Vertrags-"
      }
    ]
  },
  {
    "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,
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          362.24272,
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        ],
        "text": "Entsprechendes"
      },
      {
        "bbox": [
          364.21136,
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          374.77856,
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
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      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Duldung"
      },
      {
        "bbox": [
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        "text": "von"
      },
      {
        "bbox": [
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        "text": "Aufzeich-"
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    ]
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    "source_page": 6,
    "text": "staat besteuert werden, in dem der Veräußerer ansässig ist.",
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      {
        "bbox": [
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        "text": "staat"
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        "bbox": [
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        "text": "besteuert"
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      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Veräußerer"
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      {
        "bbox": [
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        "text": "ansässig"
      },
      {
        "bbox": [
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        "text": "ist."
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    ]
  },
  {
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    "id": "pdf-006-line-095",
    "source_page": 6,
    "text": "nungen und Übertragungen von künstlerischen und sportlichen",
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      {
        "bbox": [
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        ],
        "text": "nungen"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Übertragungen"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "künstlerischen"
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      {
        "bbox": [
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        ],
        "text": "und"
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      {
        "bbox": [
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        "text": "sportlichen"
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    ]
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  {
    "bbox": [
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    "id": "pdf-006-line-096",
    "source_page": 6,
    "text": "Darbietungen durch Rundfunk und Fernsehen.",
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      {
        "bbox": [
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        "text": "Darbietungen"
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        "bbox": [
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        "text": "durch"
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        "text": "Rundfunk"
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    "text": "(6) Bei einer natürlichen Person, die in einem Vertragsstaat",
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        "bbox": [
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        "text": "(6)"
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        "text": "Bei"
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        "text": "einer"
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        "text": "natürlichen"
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        "text": "Person,"
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        "bbox": [
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        "text": "die"
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        "bbox": [
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        "text": "in"
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        "bbox": [
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        "text": "einem"
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    "text": "während mindestens fünf Jahren ansässig war und die im ande-",
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        "text": "mindestens"
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        "text": "fünf"
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        "text": "Jahren"
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        "text": "ansässig"
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        "text": "war"
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        "text": "und"
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "im"
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        "bbox": [
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        "text": "ande-"
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    "text": "(2) Fließen Einkünfte der in Absatz 1 genannten Art nicht dem",
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        "text": "(2)"
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        "text": "Fließen"
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        "text": "Einkünfte"
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        "text": "der"
      },
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        "bbox": [
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        "text": "in"
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      {
        "bbox": [
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        "text": "Absatz"
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        ],
        "text": "1"
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        "bbox": [
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        "text": "genannten"
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        "text": "Art"
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        "bbox": [
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        "text": "nicht"
      },
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        "bbox": [
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        "text": "dem"
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    "text": "ren Vertragsstaat ansässig geworden ist, berührt Absatz 5 nicht",
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        "text": "ren"
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      {
        "bbox": [
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        "text": "Vertragsstaat"
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        "bbox": [
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        "text": "ansässig"
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        "text": "geworden"
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        "text": "ist,"
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        "text": "berührt"
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        "text": "Absatz"
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          605.33066
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        "text": "5"
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        "text": "nicht"
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    "id": "pdf-006-line-101",
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    "text": "Künstler oder Sportler selbst, sondern einer anderen Person zu,",
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        "text": "Künstler"
      },
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        ],
        "text": "oder"
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        "bbox": [
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        "text": "Sportler"
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        "bbox": [
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        "text": "selbst,"
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        "text": "sondern"
      },
      {
        "bbox": [
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        "text": "einer"
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        "bbox": [
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        "text": "anderen"
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        "text": "Person"
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        "bbox": [
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        "text": "zu,"
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    "text": "das Recht des erstgenannten Staates, bei Anteilen oder ver-",
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        "text": "das"
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        "text": "Recht"
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        "bbox": [
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        "text": "des"
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        "bbox": [
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        "text": "erstgenannten"
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        "text": "Staates,"
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        "bbox": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        "text": "Anteilen"
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      {
        "bbox": [
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        "text": "oder"
      },
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        "bbox": [
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        "text": "ver-"
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    "text": "so können deren Einkünfte ungeachtet der Artikel 7, 12 und 14 in",
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      {
        "bbox": [
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        "text": "so"
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        "bbox": [
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        "text": "können"
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        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
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        "text": "Einkünfte"
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      {
        "bbox": [
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        "text": "ungeachtet"
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        "bbox": [
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        "text": "der"
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        "text": "Artikel"
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        "text": "7,"
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        "text": "12"
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        "text": "und"
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        "text": "14"
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        "text": "in"
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    "source_page": 6,
    "text": "gleichbaren Rechten an Gesellschaften nach seinen innerstaat -",
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        "bbox": [
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        "text": "gleichbaren"
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        "text": "Rechten"
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        "bbox": [
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        "text": "an"
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        "text": "Gesellschaften"
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        "text": "nach"
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        "text": "seinen"
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        "text": "-"
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    "id": "pdf-006-line-105",
    "source_page": 6,
    "text": "dem Vertragsstaat besteuert werden, aus dem sie stammen.",
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      {
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        ],
        "text": "dem"
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        "bbox": [
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        "text": "Vertragsstaat"
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        ],
        "text": "besteuert"
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        ],
        "text": "werden,"
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        "text": "aus"
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          471.86936,
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        "text": "stammen."
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-106",
    "source_page": 6,
    "text": "lichen Rechtsvorschriften bei der Person einen Vermögens -",
    "words": [
      {
        "bbox": [
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        ],
        "text": "lichen"
      },
      {
        "bbox": [
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        "text": "Rechtsvorschriften"
      },
      {
        "bbox": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "einen"
      },
      {
        "bbox": [
          246.384,
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        ],
        "text": "Vermögens"
      },
      {
        "bbox": [
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        "text": "-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-107",
    "source_page": 6,
    "text": "zuwachs bis zu ihrem Ansässigkeitswechsel zu besteuern.",
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      {
        "bbox": [
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        "text": "zuwachs"
      },
      {
        "bbox": [
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        ],
        "text": "bis"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "ihrem"
      },
      {
        "bbox": [
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        ],
        "text": "Ansässigkeitswechsel"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "besteuern."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-108",
    "source_page": 6,
    "text": "Artikel 17",
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      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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        ],
        "text": "17"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-109",
    "source_page": 6,
    "text": "Besteuert der erstgenannte Vertragsstaat bei Ansässigkeits-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Besteuert"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          118.6824,
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        ],
        "text": "erstgenannte"
      },
      {
        "bbox": [
          170.3104,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          222.36,
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "Ansässigkeits-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-006-line-110",
    "source_page": 6,
    "text": "Altersbezüge, Renten und Unterhaltszahlungen",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Altersbezüge,"
      },
      {
        "bbox": [
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        ],
        "text": "Renten"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Unterhaltszahlungen"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-006-line-111",
    "source_page": 6,
    "text": "wechsel einer in diesem Staat bislang ansässigen natürlichen",
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      {
        "bbox": [
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        ],
        "text": "wechsel"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "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": "bislang"
      },
      {
        "bbox": [
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        ],
        "text": "ansässigen"
      },
      {
        "bbox": [
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        ],
        "text": "natürlichen"
      }
    ]
  },
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    "bbox": [
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    "id": "pdf-006-line-112",
    "source_page": 6,
    "text": "Person den Vermögenszuwachs, so wird bei späterer Veräuße-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "Vermögenszuwachs,"
      },
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        ],
        "text": "wird"
      },
      {
        "bbox": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
          226.6576,
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        ],
        "text": "späterer"
      },
      {
        "bbox": [
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        ],
        "text": "Veräuße-"
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    ]
  },
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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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          388.26496,
          676.21002
        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Artikels"
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        "bbox": [
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        ],
        "text": "18"
      },
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        "bbox": [
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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          463.33768,
          676.21002
        ],
        "text": "2"
      },
      {
        "bbox": [
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          479.66288,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          482.33496,
          668.91402,
          486.78296,
          676.21002
        ],
        "text": "3"
      },
      {
        "bbox": [
          489.45616,
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          515.7716,
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        ],
        "text": "können"
      },
      {
        "bbox": [
          518.4448,
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          531.49584,
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        ],
        "text": "Ru-"
      }
    ]
  },
  {
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    "id": "pdf-006-line-114",
    "source_page": 6,
    "text": "rung der Anteile, wenn der daraus erzielte Gewinn in dem ande-",
    "words": [
      {
        "bbox": [
          63.7736,
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        ],
        "text": "rung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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          122.416,
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        ],
        "text": "Anteile,"
      },
      {
        "bbox": [
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "daraus"
      },
      {
        "bbox": [
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        ],
        "text": "erzielte"
      },
      {
        "bbox": [
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        ],
        "text": "Gewinn"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
          251.6112,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          269.6592,
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        ],
        "text": "ande-"
      }
    ]
  },
  {
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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": [
          304.72408,
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          341.87688,
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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": [
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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": [
          514.25824,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          522.39816,
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        ],
        "text": "ei-"
      }
    ]
  },
  {
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    ],
    "id": "pdf-006-line-116",
    "source_page": 6,
    "text": "ren Staat nach Absatz 5 besteuert wird, dieser Staat bei der Er-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "ren"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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        ],
        "text": "5"
      },
      {
        "bbox": [
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
          187.9376,
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          205.2592,
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        ],
        "text": "wird,"
      },
      {
        "bbox": [
          207.5712,
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          229.3432,
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        ],
        "text": "dieser"
      },
      {
        "bbox": [
          231.6552,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          252.756,
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          279.896,
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        ],
        "text": "Er-"
      }
    ]
  },
  {
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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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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "ansässige"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "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": "Vertrags-"
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    ]
  },
  {
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    "id": "pdf-006-line-118",
    "source_page": 6,
    "text": "mittlung des Veräußerungsgewinns als Anschaffungskosten den",
    "words": [
      {
        "bbox": [
          63.7848,
          693.70666,
          92.6824,
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        ],
        "text": "mittlung"
      },
      {
        "bbox": [
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          107.724,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          109.728,
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        ],
        "text": "Veräußerungsgewinns"
      },
      {
        "bbox": [
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          200.368,
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        ],
        "text": "als"
      },
      {
        "bbox": [
          202.372,
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        ],
        "text": "Anschaffungskosten"
      },
      {
        "bbox": [
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          290.5592,
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        ],
        "text": "den"
      }
    ]
  },
  {
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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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        ],
        "text": "staat"
      },
      {
        "bbox": [
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        ],
        "text": "erhält,"
      },
      {
        "bbox": [
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          360.57344,
          704.91082
        ],
        "text": "nur"
      },
      {
        "bbox": [
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        "text": "Ungeachtet"
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        "text": "1"
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    "text": "des Wegzugs als Erlös angenommen hat.",
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        "text": "Erlös"
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    "text": "Artikel 14",
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    "text": "Einkünfte aus unselbständiger Arbeit",
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        "text": "17,"
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        "text": "18,"
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        "text": "20"
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    "text": "Artikel 19",
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    "text": "der regelmäßig zu festgesetzten Zeitpunkten lebenslänglich oder",
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    "text": "diesem Vertragsstaat höchstens zwei Jahre lang hauptsächlich",
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        "text": "zwei"
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        "text": "Jahre"
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        "text": "lang"
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        "text": "hauptsächlich"
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    "text": "während eines bestimmten oder bestimmbaren Zeitabschnitts",
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        "bbox": [
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        "text": "eines"
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        "text": "bestimmten"
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        "bbox": [
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        "text": "bestimmbaren"
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        "text": "Zeitabschnitts"
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    "text": "zur Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen",
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        "text": "Lehrtätigkeit,"
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        "text": "zum"
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        "text": "Halten"
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    "text": "aufgrund einer Verpflichtung zahlbar ist, die diese Zahlungen als",
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        "text": "zahlbar"
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        "text": "ist,"
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        "text": "die"
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        "text": "diese"
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        "text": "Zahlungen"
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        "text": "als"
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    ]
  },
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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": "Forschungstätigkeit"
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        "text": "dieser"
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        "text": "Einrich-"
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    "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-",
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      {
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        "text": "in"
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        "text": "Geld"
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        "text": "ange-"
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    "text": "tung aufhält und die im anderen Vertragsstaat ansässig ist oder",
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        "text": "aufhält"
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        "text": "die"
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        "text": "im"
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        "text": "anderen"
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        "text": "Vertragsstaat"
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        "text": "ansässig"
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        "text": "ist"
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    "text": "messene Leistung vorsieht.",
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      {
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        "text": "messene"
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        "text": "Leistung"
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        "text": "vorsieht."
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    "id": "pdf-007-line-024",
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    "text": "dort unmittelbar vor der Einreise in den erstgenannten Staat an-",
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        "text": "dort"
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        "text": "unmittelbar"
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        "text": "vor"
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        "text": "der"
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        "text": "Einreise"
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        "text": "in"
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        "text": "den"
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        "text": "erstgenannten"
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        "text": "Staat"
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    "id": "pdf-007-line-025",
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    "text": "sässig war, ist in dem erstgenannten Staat mit ihren für diese Tä-",
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        "text": "war,"
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        "text": "ist"
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        "text": "in"
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        "text": "dem"
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        "text": "erstgenannten"
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        "text": "Staat"
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        "text": "ihren"
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        "text": "für"
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        "text": "diese"
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    "text": "(5) Unterhaltszahlungen, einschließlich derjenigen für Kinder,",
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        "text": "(5)"
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        "text": "Unterhaltszahlungen,"
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        "text": "einschließlich"
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        "text": "derjenigen"
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        "text": "Kinder,"
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    ]
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    "text": "tigkeit bezogenen Vergütungen von der Steuer befreit, vorausge-",
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        "text": "bezogenen"
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        "text": "Vergütungen"
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        "text": "von"
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        "text": "der"
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        "text": "Steuer"
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        "text": "befreit,"
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        "text": "vorausge-"
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    "id": "pdf-007-line-028",
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    "text": "die eine in einem Vertragsstaat ansässige Person an eine im an-",
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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": "an"
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        "text": "an-"
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    "text": "setzt, dass diese Vergütungen von außerhalb dieses Staates",
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        "text": "dass"
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        "text": "diese"
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        "text": "Vergütungen"
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        "text": "außerhalb"
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        "text": "dieses"
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        "text": "Staates"
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    "text": "deren Vertragsstaat ansässige Person zahlt, sind in dem ande-",
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      {
        "bbox": [
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        "text": "Vertragsstaat"
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        "text": "Person"
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        "text": "zahlt,"
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        "text": "sind"
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        "text": "in"
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        "text": "dem"
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        "bbox": [
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        "text": "ande-"
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    "text": "bezogen werden.",
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      {
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        "text": "bezogen"
      },
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        "bbox": [
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        "text": "werden."
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    ]
  },
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    "text": "ren Staat von der Steuer befreit. Soweit die Unterhaltszahlungen",
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      {
        "bbox": [
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        "text": "ren"
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        ],
        "text": "Staat"
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        "text": "von"
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        ],
        "text": "der"
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      {
        "bbox": [
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        "text": "Steuer"
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        "bbox": [
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        "text": "befreit."
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      {
        "bbox": [
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        ],
        "text": "Soweit"
      },
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        "bbox": [
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        "text": "die"
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        "text": "Unterhaltszahlungen"
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    "text": "im erstgenannten Staat bei der Berechnung des steuerpflichti-",
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      {
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        "text": "im"
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        "text": "erstgenannten"
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        ],
        "text": "Staat"
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        ],
        "text": "bei"
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        "text": "der"
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        "text": "Berechnung"
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        ],
        "text": "des"
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        "text": "steuerpflichti-"
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    "text": "Artikel 20",
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        "text": "Artikel"
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        "text": "20"
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    "text": "gen Einkommens des Zahlungsverpflichteten abzugsfähig sind,",
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        "text": "gen"
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        ],
        "text": "Einkommens"
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        ],
        "text": "des"
      },
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        "text": "Zahlungsverpflichteten"
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        "text": "abzugsfähig"
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    "text": "können sie jedoch nur in dem anderen Staat besteuert werden.",
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        "text": "können"
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        "text": "sie"
      },
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        "text": "jedoch"
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        ],
        "text": "nur"
      },
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        "text": "in"
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        "text": "dem"
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        "text": "anderen"
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        "text": "Staat"
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    "text": "Studenten",
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        ],
        "text": "Studenten"
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    ]
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    "text": "Steuerfreibeträge zur Milderung der sozialen Lasten gelten nicht",
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        "text": "Steuerfreibeträge"
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        "text": "zur"
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        "text": "Milderung"
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        "text": "der"
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        "text": "sozialen"
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        ],
        "text": "Lasten"
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        ],
        "text": "gelten"
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        "text": "nicht"
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    "text": "Zahlungen, die ein Student, Praktikant oder Lehrling, der sich",
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        "text": "Zahlungen,"
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        "text": "die"
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        "text": "ein"
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        "text": "Student,"
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        "text": "Praktikant"
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        "text": "oder"
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        "text": "Lehrling,"
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        ],
        "text": "der"
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        "text": "sich"
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    "text": "als Abzug im Sinne dieser Bestimmung.",
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        "text": "als"
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        "text": "Abzug"
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        "text": "im"
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        "text": "Sinne"
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        "text": "dieser"
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    "text": "in einem Vertragsstaat ausschließlich zum Studium oder zur Aus-",
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        "text": "einem"
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        "text": "Vertragsstaat"
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        "text": "ausschließlich"
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        ],
        "text": "zum"
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        ],
        "text": "Studium"
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        ],
        "text": "oder"
      },
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        "text": "zur"
      },
      {
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        ],
        "text": "Aus-"
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    ]
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    "text": "bildung aufhält und der im anderen Vertragsstaat ansässig ist",
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        "text": "bildung"
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        "text": "aufhält"
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        "text": "und"
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        "text": "der"
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        ],
        "text": "im"
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        ],
        "text": "anderen"
      },
      {
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        "text": "Vertragsstaat"
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        "text": "ist"
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    ]
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    "text": "Artikel 18",
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        "text": "Artikel"
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        "text": "18"
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    ]
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    "text": "oder dort unmittelbar vor der Einreise in den erstgenannten Staat",
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        "text": "oder"
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        "text": "dort"
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        "text": "unmittelbar"
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        "text": "vor"
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        "text": "der"
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        "text": "Einreise"
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    "text": "ansässig war, für seinen Unterhalt, sein Studium oder seine Aus-",
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        "text": "für"
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        "text": "Unterhalt,"
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        "text": "sein"
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        "text": "Studium"
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        "text": "seine"
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        "text": "Aus-"
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    ]
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    "text": "Öffentlicher Dienst",
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    "id": "pdf-007-line-047",
    "source_page": 7,
    "text": "bildung erhält, dürfen im erstgenannten Staat nicht besteuert",
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      {
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        "text": "bildung"
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        "text": "erhält,"
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        "text": "dürfen"
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        "text": "Staat"
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        "text": "nicht"
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    "text": "(1)",
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        "bbox": [
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        "text": "(1)"
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    ]
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    "id": "pdf-007-line-049",
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    "text": "werden, sofern diese Zahlungen aus Quellen außerhalb dieses",
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      {
        "bbox": [
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        "text": "diese"
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        "text": "Zahlungen"
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        "text": "Quellen"
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    "text": "Staates stammen.",
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        "text": "Staates"
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    "text": "a) Gehälter, Löhne und ähnliche Vergütungen, die von einem",
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        "text": "a)"
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        "text": "Gehälter,"
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        "text": "Löhne"
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        "text": "und"
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        "bbox": [
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        "text": "ähnliche"
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        "text": "Vergütungen,"
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        "text": "die"
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        "text": "von"
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        "text": "einem"
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    ]
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    "text": "Vertragsstaat, einer seiner Gebietskörperschaften oder einer",
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      {
        "bbox": [
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        ],
        "text": "einer"
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        "text": "seiner"
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        "text": "Gebietskörperschaften"
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        "bbox": [
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        "text": "oder"
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        "text": "einer"
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    "text": "Artikel 21",
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        "text": "Artikel"
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        "text": "21"
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    "text": "anderen juristischen Person des öffentlichen Rechts dieses",
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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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        "text": "öffentlichen"
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        "text": "Rechts"
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        "text": "dieses"
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    "text": "Staates an eine natürliche Person für die diesem Staat, der",
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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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        "text": "für"
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        "text": "die"
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        "text": "diesem"
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        "text": "Staat,"
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        "text": "der"
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    "text": "Andere Einkünfte",
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        "text": "Andere"
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        "text": "Einkünfte"
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    "text": "Gebietskörperschaft oder der anderen juristischen Person",
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        "bbox": [
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        "text": "oder"
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        "text": "der"
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        "text": "anderen"
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        "text": "juristischen"
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    "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Person,",
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        "text": "(1)"
      },
      {
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        "text": "Einkünfte"
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      {
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        "text": "einer"
      },
      {
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        ],
        "text": "in"
      },
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
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        "bbox": [
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        "text": "ansässigen"
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    "text": "des öffentlichen Rechts geleisteten Dienste gezahlt werden,",
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        "text": "gezahlt"
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    "text": "die in den vorstehenden Artikeln nicht behandelt wurden, kön-",
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        "text": "in"
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        "text": "den"
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        "text": "Artikeln"
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        "text": "nicht"
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        "text": "behandelt"
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        "text": "kön-"
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    "text": "können nur in diesem Staat besteuert werden.",
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        "text": "können"
      },
      {
        "bbox": [
          105.03542,
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        ],
        "text": "nur"
      },
      {
        "bbox": [
          118.81478,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          127.26014,
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          176.42238,
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
          212.3619,
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        ],
        "text": "werden."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-007-line-062",
    "source_page": 7,
    "text": "nen ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteu-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "nen"
      },
      {
        "bbox": [
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        ],
        "text": "ohne"
      },
      {
        "bbox": [
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        ],
        "text": "Rücksicht"
      },
      {
        "bbox": [
          375.80134,
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        ],
        "text": "auf"
      },
      {
        "bbox": [
          388.67182,
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        ],
        "text": "ihre"
      },
      {
        "bbox": [
          403.3883,
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        ],
        "text": "Herkunft"
      },
      {
        "bbox": [
          435.41446,
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        ],
        "text": "nur"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
          456.79574,
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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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-063",
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    "text": "b) Diese Gehälter, Löhne und ähnlichen Vergütungen können",
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      {
        "bbox": [
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        ],
        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "text": "Diese"
      },
      {
        "bbox": [
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        ],
        "text": "Gehälter,"
      },
      {
        "bbox": [
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        ],
        "text": "Löhne"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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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-064",
    "source_page": 7,
    "text": "ert werden.",
    "words": [
      {
        "bbox": [
          304.69862,
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        ],
        "text": "ert"
      },
      {
        "bbox": [
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        ],
        "text": "werden."
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    ]
  },
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    "id": "pdf-007-line-065",
    "source_page": 7,
    "text": "jedoch nur im anderen Vertragsstaat besteuert werden, wenn",
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      {
        "bbox": [
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        ],
        "text": "jedoch"
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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": [
          205.72726,
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "wenn"
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    ]
  },
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    "id": "pdf-007-line-066",
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    "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-",
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      {
        "bbox": [
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        ],
        "text": "(2)"
      },
      {
        "bbox": [
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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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": [
          408.70206,
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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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    "text": "die Dienste in diesem Staat geleistet werden und die natür -",
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      {
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        ],
        "text": "die"
      },
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        "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"
      },
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        "bbox": [
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        ],
        "text": "natür"
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      {
        "bbox": [
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        ],
        "text": "-"
      }
    ]
  },
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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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      {
        "bbox": [
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        ],
        "text": "lichem"
      },
      {
        "bbox": [
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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"
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      {
        "bbox": [
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        "text": "Artikels"
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        ],
        "text": "6"
      },
      {
        "bbox": [
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        ],
        "text": "Absatz"
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        ],
        "text": "2"
      },
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        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "anzu-"
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    ]
  },
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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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    "id": "pdf-007-line-070",
    "source_page": 7,
    "text": "wenden, wenn der in einem Vertragsstaat ansässige Empfänger",
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      {
        "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": [
          454.43294,
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        ],
        "text": "ansässige"
      },
      {
        "bbox": [
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        ],
        "text": "Empfänger"
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    ]
  },
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    "source_page": 7,
    "text": "aa) ein Staatsangehöriger dieses Staates ist oder",
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      {
        "bbox": [
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        ],
        "text": "aa)"
      },
      {
        "bbox": [
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          104.0571,
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        ],
        "text": "ein"
      },
      {
        "bbox": [
          106.2791,
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          171.72214,
          459.99776
        ],
        "text": "Staatsangehöriger"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
          228.48014,
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      }
    ]
  },
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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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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
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        "bbox": [
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        ],
        "text": "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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      {
        "bbox": [
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        ],
        "text": "gelegene"
      },
      {
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        ],
        "text": "Betriebsstätte"
      },
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        "bbox": [
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        ],
        "text": "ausübt"
      },
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        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Rechte"
      },
      {
        "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-074",
    "source_page": 7,
    "text": "bb) nicht ausschließlich deshalb in diesem Staat ansässig",
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      {
        "bbox": [
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          88.08734,
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        ],
        "text": "bb)"
      },
      {
        "bbox": [
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        "text": "ausschließlich"
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        "text": "diesem"
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    "text": "werte, für die die Einkünfte gezahlt werden, tatsächlich zu dieser",
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        "text": "für"
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        "text": "die"
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        "text": "werden,"
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        "text": "tatsächlich"
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        "text": "zu"
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        "text": "dieser"
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    "text": "geworden ist, um die Dienste zu leisten.",
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        "text": "ist,"
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        "text": "um"
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        "text": "Dienste"
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        "text": "zu"
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    "text": "Betriebsstätte gehören. In diesem Fall ist Artikel 7 anzuwenden.",
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        "text": "Betriebsstätte"
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        "text": "Fall"
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        "text": "ist"
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        "text": "(2)"
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    "text": "Artikel 22",
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        "text": "Artikel"
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    "text": "a) Ungeachtet der Bestimmungen des Absatzes 1 können Ru-",
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        "text": "a)"
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        "text": "Ungeachtet"
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        "text": "der"
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        "text": "Bestimmungen"
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        "text": "des"
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        "text": "Absatzes"
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        ],
        "text": "1"
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        "text": "können"
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        "text": "Ru-"
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    ]
  },
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    "bbox": [
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    "text": "Vermögen",
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        "text": "Vermögen"
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    "text": "hegehälter, die von einem Vertragsstaat, einer seiner Gebiets-",
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        "text": "hegehälter,"
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        "text": "die"
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        "text": "einem"
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        "text": "Vertragsstaat,"
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        "text": "einer"
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        "text": "seiner"
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        "text": "Gebiets-"
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    "text": "körperschaften oder einer anderen juristischen Person des",
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    "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6, das",
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        "text": "Unbewegliches"
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        "text": "des"
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        "text": "Artikels"
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        "text": "das"
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    "text": "öffentlichen Rechts dieses Staates oder aus einem von die-",
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        "text": "dieses"
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        "text": "Staates"
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        "text": "aus"
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        "text": "einem"
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      {
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        "text": "von"
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      {
        "bbox": [
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        "text": "die-"
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    "text": "einer in einem Vertragsstaat ansässigen Person gehört und im",
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      {
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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": "sen errichteten Sondervermögen an eine natürliche Person",
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        "text": "errichteten"
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        "text": "eine"
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        "text": "natürliche"
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        "text": "Person"
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    "text": "anderen Vertragsstaat liegt, kann im anderen Staat besteuert",
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        "text": "Vertragsstaat"
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        "text": "kann"
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        "text": "im"
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        "text": "anderen"
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        "text": "Staat"
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    "text": "für die diesem Staat, der Gebietskörperschaft oder der an-",
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        "text": "die"
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        "text": "diesem"
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        "text": "Staat,"
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      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Gebietskörperschaft"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          278.6395,
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        ],
        "text": "an-"
      }
    ]
  },
  {
    "bbox": [
      304.6995,
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    ],
    "id": "pdf-007-line-090",
    "source_page": 7,
    "text": "werden.",
    "words": [
      {
        "bbox": [
          304.6995,
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        ],
        "text": "werden."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-007-line-091",
    "source_page": 7,
    "text": "deren juristischen Person des öffentlichen Rechts dieses",
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      {
        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
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        ],
        "text": "juristischen"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
          174.79206,
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        ],
        "text": "des"
      },
      {
        "bbox": [
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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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    ],
    "id": "pdf-007-line-092",
    "source_page": 7,
    "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer",
    "words": [
      {
        "bbox": [
          313.20326,
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          321.9707,
          579.84944
        ],
        "text": "(2)"
      },
      {
        "bbox": [
          326.59414,
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          372.79446,
          579.84944
        ],
        "text": "Bewegliches"
      },
      {
        "bbox": [
          378.20334,
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          417.39302,
          579.84944
        ],
        "text": "Vermögen,"
      },
      {
        "bbox": [
          422.80054,
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          436.01558,
          579.84944
        ],
        "text": "das"
      },
      {
        "bbox": [
          441.42446,
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          508.23254,
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        ],
        "text": "Betriebsvermögen"
      },
      {
        "bbox": [
          513.64062,
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        ],
        "text": "einer"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-007-line-093",
    "source_page": 7,
    "text": "Staates geleisteten Dienste gezahlt werden, nur in diesem",
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      {
        "bbox": [
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          104.04862,
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "geleisteten"
      },
      {
        "bbox": [
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          581.85016
        ],
        "text": "Dienste"
      },
      {
        "bbox": [
          179.44038,
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          581.85016
        ],
        "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,
          574.55416,
          261.34126,
          581.85016
        ],
        "text": "in"
      },
      {
        "bbox": [
          264.17038,
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        ],
        "text": "diesem"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-007-line-094",
    "source_page": 7,
    "text": "Betriebsstätte ist, die ein Unternehmen eines Vertragsstaates im",
    "words": [
      {
        "bbox": [
          304.69966,
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          354.51886,
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
          356.5311,
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        ],
        "text": "ist,"
      },
      {
        "bbox": [
          369.06206,
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          589.41632
        ],
        "text": "die"
      },
      {
        "bbox": [
          381.88782,
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          589.41632
        ],
        "text": "ein"
      },
      {
        "bbox": [
          394.4187,
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
          444.7875,
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        ],
        "text": "eines"
      },
      {
        "bbox": [
          465.61326,
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        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
          522.87254,
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        ],
        "text": "im"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-007-line-095",
    "source_page": 7,
    "text": "Staat besteuert werden.",
    "words": [
      {
        "bbox": [
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        ],
        "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-096",
    "source_page": 7,
    "text": "anderen Vertragsstaat hat, kann im anderen Staat besteuert",
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      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "hat,"
      },
      {
        "bbox": [
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        ],
        "text": "kann"
      },
      {
        "bbox": [
          428.54174,
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          437.23006,
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        ],
        "text": "im"
      },
      {
        "bbox": [
          440.92726,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
          474.19894,
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          493.34246,
          598.98336
        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "besteuert"
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    ]
  },
  {
    "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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          70.58894,
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        ],
        "text": "b)"
      },
      {
        "bbox": [
          76.53054,
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          96.52814,
          606.52272
        ],
        "text": "Diese"
      },
      {
        "bbox": [
          98.58654,
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          146.04014,
          606.52272
        ],
        "text": "Ruhegehälter"
      },
      {
        "bbox": [
          148.09774,
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        ],
        "text": "können"
      },
      {
        "bbox": [
          176.43854,
          599.22672,
          200.58654,
          606.52272
        ],
        "text": "jedoch"
      },
      {
        "bbox": [
          202.64494,
          599.22672,
          214.20334,
          606.52272
        ],
        "text": "nur"
      },
      {
        "bbox": [
          216.26094,
          599.22672,
          224.86014,
          606.52272
        ],
        "text": "im"
      },
      {
        "bbox": [
          226.91774,
          599.22672,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
          258.01694,
          599.22672,
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          606.52272
        ],
        "text": "Vertrags-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-007-line-098",
    "source_page": 7,
    "text": "werden.",
    "words": [
      {
        "bbox": [
          304.69886,
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          608.55024
        ],
        "text": "werden."
      }
    ]
  },
  {
    "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": [
          76.53374,
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          94.38574,
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        ],
        "text": "staat"
      },
      {
        "bbox": [
          97.10814,
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          131.27134,
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
          165.63374,
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          185.05374,
          616.08992
        ],
        "text": "wenn"
      },
      {
        "bbox": [
          187.77614,
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          198.70174,
          616.08992
        ],
        "text": "die"
      },
      {
        "bbox": [
          201.42334,
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          236.88574,
          616.08992
        ],
        "text": "natürliche"
      },
      {
        "bbox": [
          239.60734,
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          264.72974,
          616.08992
        ],
        "text": "Person"
      },
      {
        "bbox": [
          267.45214,
          608.79392,
          273.73134,
          616.08992
        ],
        "text": "in"
      },
      {
        "bbox": [
          276.45374,
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          616.08992
        ],
        "text": "die-"
      }
    ]
  },
  {
    "bbox": [
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      622.15488
    ],
    "id": "pdf-007-line-100",
    "source_page": 7,
    "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-",
    "words": [
      {
        "bbox": [
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          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,
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        ],
        "text": "internationalen"
      },
      {
        "bbox": [
          516.81806,
          614.85888,
          531.4723,
          622.15488
        ],
        "text": "Ver-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-007-line-101",
    "source_page": 7,
    "text": "sem Staat ansässig ist und ein Staatsangehöriger dieses",
    "words": [
      {
        "bbox": [
          76.52894,
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          91.82574,
          625.65712
        ],
        "text": "sem"
      },
      {
        "bbox": [
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          625.65712
        ],
        "text": "Staat"
      },
      {
        "bbox": [
          117.86734,
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        ],
        "text": "ansässig"
      },
      {
        "bbox": [
          153.34334,
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          161.81614,
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        ],
        "text": "ist"
      },
      {
        "bbox": [
          165.26574,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          182.52974,
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          193.22574,
          625.65712
        ],
        "text": "ein"
      },
      {
        "bbox": [
          196.67454,
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        ],
        "text": "Staatsangehöriger"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      }
    ]
  },
  {
    "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": [
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          319.98022,
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        ],
        "text": "kehr"
      },
      {
        "bbox": [
          321.8979,
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          355.02566,
          631.72176
        ],
        "text": "betrieben"
      },
      {
        "bbox": [
          356.94446,
          624.42576,
          385.04286,
          631.72176
        ],
        "text": "werden,"
      },
      {
        "bbox": [
          386.96102,
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          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,
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          454.77278,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          456.69046,
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        ],
        "text": "Binnenschifffahrt"
      },
      {
        "bbox": [
          517.78942,
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        ],
        "text": "die-"
      }
    ]
  },
  {
    "bbox": [
      76.52574,
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    ],
    "id": "pdf-007-line-103",
    "source_page": 7,
    "text": "Staates ist.",
    "words": [
      {
        "bbox": [
          76.52574,
          627.92832,
          103.51054,
          635.22432
        ],
        "text": "Staates"
      },
      {
        "bbox": [
          105.73294,
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          116.25134,
          635.22432
        ],
        "text": "ist."
      }
    ]
  },
  {
    "bbox": [
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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,
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          345.40134,
          641.2888
        ],
        "text": "sowie"
      },
      {
        "bbox": [
          349.34198,
          633.9928,
          394.8059,
          641.2888
        ],
        "text": "bewegliches"
      },
      {
        "bbox": [
          398.74758,
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          437.93726,
          641.2888
        ],
        "text": "Vermögen,"
      },
      {
        "bbox": [
          441.87758,
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          455.09262,
          641.2888
        ],
        "text": "das"
      },
      {
        "bbox": [
          459.0343,
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          475.07334,
          641.2888
        ],
        "text": "dem"
      },
      {
        "bbox": [
          479.01326,
          633.9928,
          505.31654,
          641.2888
        ],
        "text": "Betrieb"
      },
      {
        "bbox": [
          509.25638,
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          641.2888
        ],
        "text": "dieser"
      }
    ]
  },
  {
    "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": [
          72.27374,
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          80.86334,
          650.32992
        ],
        "text": "(3)"
      },
      {
        "bbox": [
          85.30894,
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          97.30814,
          650.32992
        ],
        "text": "Auf"
      },
      {
        "bbox": [
          99.46014,
          643.03392,
          131.56174,
          650.32992
        ],
        "text": "Gehälter,"
      },
      {
        "bbox": [
          133.71294,
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        "text": "Löhne"
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      {
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "ähnliche"
      },
      {
        "bbox": [
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        "text": "Vergütungen"
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      {
        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "Ruhe-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-007-line-106",
    "source_page": 7,
    "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-",
    "words": [
      {
        "bbox": [
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        "text": "Schiffe"
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      {
        "bbox": [
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        "text": "oder"
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      {
        "bbox": [
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        "text": "Luftfahrzeuge"
      },
      {
        "bbox": [
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        "text": "dient,"
      },
      {
        "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": "dem"
      },
      {
        "bbox": [
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        "text": "Vertrags-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-007-line-107",
    "source_page": 7,
    "text": "gehälter für Dienstleistungen, die im Zusammenhang mit einer",
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      {
        "bbox": [
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        "text": "gehälter"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        "text": "Dienstleistungen,"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "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": "einer"
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    ]
  },
  {
    "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": [
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        "text": "staat"
      },
      {
        "bbox": [
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        "text": "besteuert"
      },
      {
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "sich"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Ort"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "tatsächlichen"
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  },
  {
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    "source_page": 7,
    "text": "Geschäftstätigkeit eines Vertragsstaates, einer seiner Gebiets-",
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      {
        "bbox": [
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        "text": "Geschäftstätigkeit"
      },
      {
        "bbox": [
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        "text": "eines"
      },
      {
        "bbox": [
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        "text": "Vertragsstaates,"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          234.97774,
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          256.69054,
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        ],
        "text": "seiner"
      },
      {
        "bbox": [
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        "text": "Gebiets-"
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    ]
  },
  {
    "bbox": [
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    "text": "Geschäftsleitung des Unternehmens befindet.",
    "words": [
      {
        "bbox": [
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        "text": "Geschäftsleitung"
      },
      {
        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Unternehmens"
      },
      {
        "bbox": [
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        "text": "befindet."
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    ]
  },
  {
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    "id": "pdf-007-line-111",
    "source_page": 7,
    "text": "körperschaften oder einer anderen juristischen Person des",
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      {
        "bbox": [
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      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "juristischen"
      },
      {
        "bbox": [
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        "text": "Person"
      },
      {
        "bbox": [
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        "text": "des"
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    ]
  },
  {
    "bbox": [
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    "text": "(4) Alle anderen Vermögensteile einer in einem Vertragsstaat",
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      {
        "bbox": [
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        "text": "(4)"
      },
      {
        "bbox": [
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        ],
        "text": "Alle"
      },
      {
        "bbox": [
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        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Vermögensteile"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
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    ]
  },
  {
    "bbox": [
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    "source_page": 7,
    "text": "öffentlichen Rechts dieses Staates erbracht werden, sind die",
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      {
        "bbox": [
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      {
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        ],
        "text": "Rechts"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "erbracht"
      },
      {
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "sind"
      },
      {
        "bbox": [
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        "text": "die"
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    ]
  },
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    "source_page": 7,
    "text": "ansässigen Person können nur in diesem Staat besteuert wer-",
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      {
        "bbox": [
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        ],
        "text": "ansässigen"
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      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        "text": "können"
      },
      {
        "bbox": [
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        "text": "nur"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
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        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        "text": "wer-"
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    "source_page": 7,
    "text": "Artikel 14, 15, 16 oder 17 anzuwenden.",
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      {
        "bbox": [
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      },
      {
        "bbox": [
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        "text": "14,"
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      {
        "bbox": [
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        "text": "15,"
      },
      {
        "bbox": [
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        "text": "16"
      },
      {
        "bbox": [
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        "text": "oder"
      },
      {
        "bbox": [
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        "text": "17"
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        "text": "anzuwenden."
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    ]
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    "text": "den.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "den."
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    ]
  },
  {
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    "source_page": 7,
    "text": "(4) Dieser Artikel gilt auch für Löhne, Gehälter und ähnliche",
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      {
        "bbox": [
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
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        ],
        "text": "Dieser"
      },
      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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        "text": "gilt"
      },
      {
        "bbox": [
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        ],
        "text": "auch"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        "text": "Löhne,"
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        "text": "Gehälter"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "ähnliche"
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    ]
  },
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    "id": "pdf-007-line-118",
    "source_page": 7,
    "text": "Vergütungen (sowie für Ruhegehälter), die an natürliche Perso-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Vergütungen"
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      {
        "bbox": [
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        ],
        "text": "(sowie"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "Ruhegehälter),"
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        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "an"
      },
      {
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        ],
        "text": "natürliche"
      },
      {
        "bbox": [
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        ],
        "text": "Perso-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-007-line-119",
    "source_page": 7,
    "text": "Artikel 23",
    "words": [
      {
        "bbox": [
          400.2131,
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          424.8375,
          724.20384
        ],
        "text": "Artikel"
      },
      {
        "bbox": [
          427.0587,
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        "text": "23"
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    ]
  },
  {
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    "id": "pdf-007-line-120",
    "source_page": 7,
    "text": "nen gezahlt werden, die dem Goethe-Institut, dem Deutschen",
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      {
        "bbox": [
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        "text": "nen"
      },
      {
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        ],
        "text": "gezahlt"
      },
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    "text": "kel 10 von der Steuer des Fürstentums Liechtenstein befreit, wird",
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        "text": "kel"
      },
      {
        "bbox": [
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        ],
        "text": "10"
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      {
        "bbox": [
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        "text": "von"
      },
      {
        "bbox": [
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        "text": "der"
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      {
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        "text": "Steuer"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "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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    "text": "(2) Bezieht eine im Fürstentum Liechtenstein ansässige Per-",
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      {
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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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        "bbox": [
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        "text": "Fürstentum"
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        "text": "Liechtenstein"
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        "bbox": [
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        "text": "ansässige"
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        "text": "Per-"
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    ]
  },
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    "source_page": 8,
    "text": "die Steuer wie folgt festgesetzt:",
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        "bbox": [
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        ],
        "text": "die"
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        ],
        "text": "Steuer"
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        "bbox": [
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        ],
        "text": "wie"
      },
      {
        "bbox": [
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        ],
        "text": "folgt"
      },
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        "text": "festgesetzt:"
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    ]
  },
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    "id": "pdf-008-line-006",
    "source_page": 8,
    "text": "son Einkünfte oder hat sie Vermögen und können diese Einkünf-",
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      {
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        ],
        "text": "son"
      },
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        "text": "Einkünfte"
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        "text": "oder"
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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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        "bbox": [
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        "text": "können"
      },
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        "bbox": [
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        "text": "diese"
      },
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        "bbox": [
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        "text": "Einkünf-"
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    "text": "te oder dieses Vermögen nach diesem Abkommen in der Bun-",
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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": "diesem"
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        "text": "der"
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        "text": "Bun-"
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    "source_page": 8,
    "text": "a) Soweit Buchstabe b nichts anderes vorsieht, werden die Ein-",
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        "text": "a)"
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        "text": "Soweit"
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        "text": "Buchstabe"
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        "text": "b"
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        "text": "anderes"
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        "text": "werden"
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        "text": "die"
      },
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        "text": "Ein-"
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    ]
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    "text": "desrepublik Deutschland besteuert werden oder sind nach dem",
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        "text": "besteuert"
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        "text": "werden"
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        "text": "oder"
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        "text": "sind"
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        "text": "nach"
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        "text": "dem"
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    ]
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    "text": "künfte oder das Vermögen von der Bemessungsgrundlage",
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        "text": "das"
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        "text": "von"
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        "text": "der"
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        "text": "Bemessungsgrundlage"
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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"
      },
      {
        "bbox": [
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        ],
        "text": "Steuer"
      },
      {
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        ],
        "text": "der"
      },
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        ],
        "text": "Bundesrepublik"
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        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
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        ],
        "text": "be-"
      }
    ]
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    "text": "der deutschen Steuer ausgenommen. Die Bundesrepublik",
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        ],
        "text": "der"
      },
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        ],
        "text": "deutschen"
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        ],
        "text": "Steuer"
      },
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        ],
        "text": "ausgenommen."
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        ],
        "text": "Die"
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        ],
        "text": "Bundesrepublik"
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    ]
  },
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    "id": "pdf-008-line-013",
    "source_page": 8,
    "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"
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        ],
        "text": "wie"
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        ],
        "text": "folgt"
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        "text": "festgesetzt:"
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    ]
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    "id": "pdf-008-line-014",
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    "text": "Deutschland behält aber das Recht, die nach den Bestim-",
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        ],
        "text": "Deutschland"
      },
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        ],
        "text": "behält"
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        "text": "aber"
      },
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        "text": "das"
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        "text": "Recht,"
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        ],
        "text": "die"
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        ],
        "text": "nach"
      },
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        ],
        "text": "den"
      },
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        "text": "Bestim-"
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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-",
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      {
        "bbox": [
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        "text": "a)"
      },
      {
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        ],
        "text": "Soweit"
      },
      {
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        ],
        "text": "Buchstabe"
      },
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        "text": "b"
      },
      {
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        "text": "nichts"
      },
      {
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        ],
        "text": "anderes"
      },
      {
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        ],
        "text": "vorsieht,"
      },
      {
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        ],
        "text": "werden"
      },
      {
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        ],
        "text": "die"
      },
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        "text": "Ein-"
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    ]
  },
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    "id": "pdf-008-line-016",
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    "text": "mungen dieses Abkommens von der Steuer ausgenomme-",
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    "text": "künfte oder das Vermögen von der Bemessungsgrundlage",
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    "text": "nen Einkünfte und Vermögenswerte bei der Festsetzung ih-",
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    "text": "der liechtensteinischen Steuer ausgenommen. Das Fürsten-",
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    "text": "res Steuersatzes zu berücksichtigen. Für Einkünfte aus",
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        "text": "res"
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    "text": "tum Liechtenstein behält aber das Recht, die nach den Be-",
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    "text": "stimmungen dieses Abkommens von der Steuer ausgenom-",
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        "text": "(jedoch"
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    "text": "der Person zu berücksichtigen. Für Einkünfte aus Dividenden",
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        "text": "Person"
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        "text": "zu"
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        "text": "Für"
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        "text": "Einkünfte"
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        "text": "aus"
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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": [
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        ],
        "text": "Personengesellschaft)"
      },
      {
        "bbox": [
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        ],
        "text": "gezahlt"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          250.08728,
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          290.5536,
          211.08122
        ],
        "text": "unmittelbar"
      }
    ]
  },
  {
    "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": [
          356.597792,
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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-032",
    "source_page": 8,
    "text": "mindestens 10 Prozent der stimmberechtigten Anteile der im",
    "words": [
      {
        "bbox": [
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        ],
        "text": "mindestens"
      },
      {
        "bbox": [
          119.8044,
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        ],
        "text": "10"
      },
      {
        "bbox": [
          130.72152,
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          157.66728,
          220.6481
        ],
        "text": "Prozent"
      },
      {
        "bbox": [
          159.68936,
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          171.39048,
          220.6481
        ],
        "text": "der"
      },
      {
        "bbox": [
          173.41112,
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          239.994,
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        ],
        "text": "stimmberechtigten"
      },
      {
        "bbox": [
          242.01584,
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          266.21024,
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        ],
        "text": "Anteile"
      },
      {
        "bbox": [
          268.23176,
          213.3521,
          279.9328,
          220.6481
        ],
        "text": "der"
      },
      {
        "bbox": [
          281.95352,
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          290.55288,
          220.6481
        ],
        "text": "im"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-033",
    "source_page": 8,
    "text": "Einkünfte, die von einer in der Bundesrepublik Deutschland",
    "words": [
      {
        "bbox": [
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          352.938112,
          229.94098
        ],
        "text": "Einkünfte,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          369.050992,
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          382.090752,
          229.94098
        ],
        "text": "von"
      },
      {
        "bbox": [
          384.740912,
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          402.217312,
          229.94098
        ],
        "text": "einer"
      },
      {
        "bbox": [
          404.866272,
          222.64498,
          411.089632,
          229.94098
        ],
        "text": "in"
      },
      {
        "bbox": [
          413.739792,
          222.64498,
          425.440832,
          229.94098
        ],
        "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-034",
    "source_page": 8,
    "text": "Fürstentum Liechtenstein ansässigen Gesellschaft gehören.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
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        ],
        "text": "Liechtenstein"
      },
      {
        "bbox": [
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          209.66432,
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        ],
        "text": "ansässigen"
      },
      {
        "bbox": [
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          230.21498
        ],
        "text": "Gesellschaft"
      },
      {
        "bbox": [
          259.1388,
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        ],
        "text": "gehören."
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    ]
  },
  {
    "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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          358.145072,
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        ],
        "text": "ansässigen"
      },
      {
        "bbox": [
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        ],
        "text": "Gesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "an"
      },
      {
        "bbox": [
          419.894272,
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          434.882192,
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        ],
        "text": "eine"
      },
      {
        "bbox": [
          437.606352,
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          443.887872,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          446.612512,
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          462.589792,
          239.50786
        ],
        "text": "dem"
      },
      {
        "bbox": [
          465.313392,
          232.21186,
          506.107712,
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        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
          508.831312,
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        ],
        "text": "Liech-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-036",
    "source_page": 8,
    "text": "Das gilt nicht für Dividenden einer steuerbefreiten Gesell-",
    "words": [
      {
        "bbox": [
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          90.63864,
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        ],
        "text": "Das"
      },
      {
        "bbox": [
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
          107.94696,
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        ],
        "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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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "steuerbefreiten"
      },
      {
        "bbox": [
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        ],
        "text": "Gesell-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-037",
    "source_page": 8,
    "text": "tenstein ansässige Gesellschaft (jedoch nicht an eine Perso-",
    "words": [
      {
        "bbox": [
          317.475072,
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        ],
        "text": "tenstein"
      },
      {
        "bbox": [
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        ],
        "text": "ansässige"
      },
      {
        "bbox": [
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        ],
        "text": "Gesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "(jedoch"
      },
      {
        "bbox": [
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          249.07474
        ],
        "text": "nicht"
      },
      {
        "bbox": [
          480.190032,
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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-038",
    "source_page": 8,
    "text": "schaft oder für Dividenden, die von der ausschüttenden Ge-",
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      {
        "bbox": [
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        ],
        "text": "schaft"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "Dividenden,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "ausschüttenden"
      },
      {
        "bbox": [
          277.07424,
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        ],
        "text": "Ge-"
      }
    ]
  },
  {
    "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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          375.010512,
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        ],
        "text": "nengesellschaft)"
      },
      {
        "bbox": [
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        ],
        "text": "gezahlt"
      },
      {
        "bbox": [
          404.520912,
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          432.951552,
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
          434.925152,
          251.34578,
          446.575392,
          258.64178
        ],
        "text": "der"
      },
      {
        "bbox": [
          448.548512,
          251.34578,
          488.499072,
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        ],
        "text": "unmittelbar"
      },
      {
        "bbox": [
          490.472192,
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          258.64178
        ],
        "text": "mindestens"
      }
    ]
  },
  {
    "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,
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          110.30504,
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        ],
        "text": "sellschaft"
      },
      {
        "bbox": [
          112.75344,
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        ],
        "text": "für"
      },
      {
        "bbox": [
          124.67888,
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          152.48648,
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        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
          154.93424,
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          166.63536,
          258.91578
        ],
        "text": "der"
      },
      {
        "bbox": [
          169.08232,
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          192.36352,
          258.91578
        ],
        "text": "Steuer"
      },
      {
        "bbox": [
          194.81048,
          251.61978,
          207.8476,
          258.91578
        ],
        "text": "des"
      },
      {
        "bbox": [
          210.29648,
          251.61978,
          254.56608,
          258.91578
        ],
        "text": "Fürstentums"
      },
      {
        "bbox": [
          257.01496,
          251.61978,
          290.55072,
          258.91578
        ],
        "text": "Liechten-"
      }
    ]
  },
  {
    "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,
          260.91266,
          355.244512,
          268.20866
        ],
        "text": "Prozent"
      },
      {
        "bbox": [
          357.235472,
          260.91266,
          368.918752,
          268.20866
        ],
        "text": "der"
      },
      {
        "bbox": [
          370.908352,
          260.91266,
          437.348512,
          268.20866
        ],
        "text": "stimmberechtigten"
      },
      {
        "bbox": [
          439.339312,
          260.91266,
          463.480352,
          268.20866
        ],
        "text": "Anteile"
      },
      {
        "bbox": [
          465.470752,
          260.91266,
          477.154032,
          268.20866
        ],
        "text": "der"
      },
      {
        "bbox": [
          479.143632,
          260.91266,
          485.358112,
          268.20866
        ],
        "text": "in"
      },
      {
        "bbox": [
          487.348912,
          260.91266,
          499.032192,
          268.20866
        ],
        "text": "der"
      },
      {
        "bbox": [
          501.021792,
          260.91266,
          531.490752,
          268.20866
        ],
        "text": "Bundes-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-042",
    "source_page": 8,
    "text": "stein abgezogen werden können. Für die Zwecke der Steuern",
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      {
        "bbox": [
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        ],
        "text": "stein"
      },
      {
        "bbox": [
          95.18368,
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        ],
        "text": "abgezogen"
      },
      {
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        ],
        "text": "werden"
      },
      {
        "bbox": [
          164.312,
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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,
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          247.70696,
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        ],
        "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": [
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    ],
    "id": "pdf-008-line-043",
    "source_page": 8,
    "text": "republik Deutschland ansässigen Gesellschaft gehören. Das",
    "words": [
      {
        "bbox": [
          317.474592,
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          345.921392,
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        ],
        "text": "republik"
      },
      {
        "bbox": [
          348.131872,
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          393.028112,
          277.77554
        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          395.238352,
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          435.385392,
          277.77554
        ],
        "text": "ansässigen"
      },
      {
        "bbox": [
          437.596752,
          270.47954,
          481.731792,
          277.77554
        ],
        "text": "Gesellschaft"
      },
      {
        "bbox": [
          483.943392,
          270.47954,
          515.352912,
          277.77554
        ],
        "text": "gehören."
      },
      {
        "bbox": [
          517.563712,
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          531.489632,
          277.77554
        ],
        "text": "Das"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-044",
    "source_page": 8,
    "text": "vom Vermögen werden von der Bemessungsgrundlage der",
    "words": [
      {
        "bbox": [
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        ],
        "text": "vom"
      },
      {
        "bbox": [
          94.70624,
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        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
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        ],
        "text": "werden"
      },
      {
        "bbox": [
          163.07472,
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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-045",
    "source_page": 8,
    "text": "gilt nicht für Dividenden einer steuerbefreiten Gesellschaft",
    "words": [
      {
        "bbox": [
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
          331.265392,
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          349.105952,
          287.34242
        ],
        "text": "nicht"
      },
      {
        "bbox": [
          351.967872,
          280.04642,
          361.624112,
          287.34242
        ],
        "text": "für"
      },
      {
        "bbox": [
          364.484672,
          280.04642,
          405.436272,
          287.34242
        ],
        "text": "Dividenden"
      },
      {
        "bbox": [
          408.297872,
          280.04642,
          426.130192,
          287.34242
        ],
        "text": "einer"
      },
      {
        "bbox": [
          428.990752,
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          287.34242
        ],
        "text": "steuerbefreiten"
      },
      {
        "bbox": [
          486.375792,
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          531.489552,
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        ],
        "text": "Gesellschaft"
      }
    ]
  },
  {
    "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": [
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    ],
    "id": "pdf-008-line-047",
    "source_page": 8,
    "text": "oder für Dividenden, die von der ausschüttenden Gesell-",
    "words": [
      {
        "bbox": [
          317.474272,
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          334.034112,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          337.509952,
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          347.166192,
          296.90946
        ],
        "text": "für"
      },
      {
        "bbox": [
          350.642032,
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          393.905792,
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        ],
        "text": "Dividenden,"
      },
      {
        "bbox": [
          397.382112,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          411.850192,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          428.544832,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          443.899712,
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        ],
        "text": "ausschüttenden"
      },
      {
        "bbox": [
          505.633232,
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        ],
        "text": "Gesell-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-048",
    "source_page": 8,
    "text": "deren Ausschüttungen, falls solche gezahlt werden, nach den",
    "words": [
      {
        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
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        ],
        "text": "Ausschüttungen,"
      },
      {
        "bbox": [
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        ],
        "text": "falls"
      },
      {
        "bbox": [
          175.65168,
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        ],
        "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,
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        ],
        "text": "den"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-049",
    "source_page": 8,
    "text": "schaft für Zwecke der Steuer der Bundesrepublik Deutsch-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "schaft"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
          354.370432,
          299.18034,
          382.267632,
          306.47634
        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
          384.951632,
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          396.688512,
          306.47634
        ],
        "text": "der"
      },
      {
        "bbox": [
          399.371712,
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          422.742352,
          306.47634
        ],
        "text": "Steuer"
      },
      {
        "bbox": [
          425.425552,
          299.18034,
          437.162432,
          306.47634
        ],
        "text": "der"
      },
      {
        "bbox": [
          439.845632,
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        ],
        "text": "Bundesrepublik"
      },
      {
        "bbox": [
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        ],
        "text": "Deutsch-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-050",
    "source_page": 8,
    "text": "vorhergehenden Sätzen von der Steuerbemessungsgrund -",
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      {
        "bbox": [
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        ],
        "text": "vorhergehenden"
      },
      {
        "bbox": [
          138.2228,
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          306.75034
        ],
        "text": "Sätzen"
      },
      {
        "bbox": [
          165.73096,
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          178.90592,
          306.75034
        ],
        "text": "von"
      },
      {
        "bbox": [
          181.63992,
          299.45434,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          196.20904,
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          306.75034
        ],
        "text": "Steuerbemessungsgrund"
      },
      {
        "bbox": [
          287.438469,
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        ],
        "text": "-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-051",
    "source_page": 8,
    "text": "land abgezogen werden können. Für die Zwecke der Steuern",
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      {
        "bbox": [
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        ],
        "text": "land"
      },
      {
        "bbox": [
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        ],
        "text": "abgezogen"
      },
      {
        "bbox": [
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          316.04322
        ],
        "text": "werden"
      },
      {
        "bbox": [
          404.284912,
          308.74722,
          432.647952,
          316.04322
        ],
        "text": "können."
      },
      {
        "bbox": [
          434.623392,
          308.74722,
          445.894272,
          316.04322
        ],
        "text": "Für"
      },
      {
        "bbox": [
          447.869072,
          308.74722,
          458.635232,
          316.04322
        ],
        "text": "die"
      },
      {
        "bbox": [
          460.610832,
          308.74722,
          488.300032,
          316.04322
        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
          490.275632,
          308.74722,
          501.929312,
          316.04322
        ],
        "text": "der"
      },
      {
        "bbox": [
          503.904112,
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        ],
        "text": "Steuern"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-052",
    "source_page": 8,
    "text": "lage auszunehmen wären.",
    "words": [
      {
        "bbox": [
          76.534869,
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        ],
        "text": "lage"
      },
      {
        "bbox": [
          93.714469,
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        ],
        "text": "auszunehmen"
      },
      {
        "bbox": [
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        ],
        "text": "wären."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-053",
    "source_page": 8,
    "text": "vom Vermögen werden von der Bemessungsgrundlage der",
    "words": [
      {
        "bbox": [
          317.473792,
          318.3141,
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        ],
        "text": "vom"
      },
      {
        "bbox": [
          335.645312,
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          372.110592,
          325.6101
        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
          374.807072,
          318.3141,
          401.317472,
          325.6101
        ],
        "text": "werden"
      },
      {
        "bbox": [
          404.013952,
          318.3141,
          417.113952,
          325.6101
        ],
        "text": "von"
      },
      {
        "bbox": [
          419.810432,
          318.3141,
          431.571632,
          325.6101
        ],
        "text": "der"
      },
      {
        "bbox": [
          434.266992,
          318.3141,
          517.033872,
          325.6101
        ],
        "text": "Bemessungsgrundlage"
      },
      {
        "bbox": [
          519.730112,
          318.3141,
          531.491392,
          325.6101
        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
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      330.18218
    ],
    "id": "pdf-008-line-054",
    "source_page": 8,
    "text": "b) Auf die deutsche Steuer vom Einkommen wird unter Beach-",
    "words": [
      {
        "bbox": [
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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": [
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    ],
    "id": "pdf-008-line-055",
    "source_page": 8,
    "text": "liechtensteinischen Steuer ebenfalls Beteiligungen ausge-",
    "words": [
      {
        "bbox": [
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          387.026992,
          335.17706
        ],
        "text": "liechtensteinischen"
      },
      {
        "bbox": [
          390.312512,
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          414.038512,
          335.17706
        ],
        "text": "Steuer"
      },
      {
        "bbox": [
          417.322992,
          327.88106,
          450.026752,
          335.17706
        ],
        "text": "ebenfalls"
      },
      {
        "bbox": [
          453.313072,
          327.88106,
          503.018032,
          335.17706
        ],
        "text": "Beteiligungen"
      },
      {
        "bbox": [
          506.303552,
          327.88106,
          531.489712,
          335.17706
        ],
        "text": "ausge-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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,
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        ],
        "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,
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          168.772549,
          339.74906
        ],
        "text": "des"
      },
      {
        "bbox": [
          171.486469,
          332.45306,
          209.349029,
          339.74906
        ],
        "text": "deutschen"
      },
      {
        "bbox": [
          212.062229,
          332.45306,
          257.929349,
          339.74906
        ],
        "text": "Steuerrechts"
      },
      {
        "bbox": [
          260.643269,
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          276.931749,
          339.74906
        ],
        "text": "über"
      },
      {
        "bbox": [
          279.643749,
          332.45306,
          290.550709,
          339.74906
        ],
        "text": "die"
      }
    ]
  },
  {
    "bbox": [
      317.474032,
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      531.492352,
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    ],
    "id": "pdf-008-line-057",
    "source_page": 8,
    "text": "nommen, deren Ausschüttungen, falls solche gezahlt werden,",
    "words": [
      {
        "bbox": [
          317.474032,
          337.44794,
          350.635072,
          344.74394
        ],
        "text": "nommen,"
      },
      {
        "bbox": [
          352.552672,
          337.44794,
          372.524352,
          344.74394
        ],
        "text": "deren"
      },
      {
        "bbox": [
          374.442592,
          337.44794,
          433.613872,
          344.74394
        ],
        "text": "Ausschüttungen,"
      },
      {
        "bbox": [
          435.531472,
          337.44794,
          449.418432,
          344.74394
        ],
        "text": "falls"
      },
      {
        "bbox": [
          451.337312,
          337.44794,
          474.335312,
          344.74394
        ],
        "text": "solche"
      },
      {
        "bbox": [
          476.253152,
          337.44794,
          501.479632,
          344.74394
        ],
        "text": "gezahlt"
      },
      {
        "bbox": [
          503.398032,
          337.44794,
          531.492352,
          344.74394
        ],
        "text": "werden,"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-058",
    "source_page": 8,
    "text": "Anrechnung ausländischer Steuern die liechtensteinische",
    "words": [
      {
        "bbox": [
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          120.454149,
          349.31602
        ],
        "text": "Anrechnung"
      },
      {
        "bbox": [
          124.275029,
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          349.31602
        ],
        "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,
          342.02002,
          290.550069,
          349.31602
        ],
        "text": "liechtensteinische"
      }
    ]
  },
  {
    "bbox": [
      317.474592,
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      531.490912,
      354.3109
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    "id": "pdf-008-line-059",
    "source_page": 8,
    "text": "nach den vorhergehenden Sätzen von der Steuerbemes-",
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      {
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        "text": "nach"
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        "text": "den"
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      {
        "bbox": [
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        "text": "vorhergehenden"
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        "text": "Sätzen"
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        "text": "von"
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        "text": "der"
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      {
        "bbox": [
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        "text": "Steuerbemes-"
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    ]
  },
  {
    "bbox": [
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    "text": "Steuer angerechnet, die nach liechtensteinischem Recht und",
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      {
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        "text": "Steuer"
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        "text": "angerechnet,"
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      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        "text": "liechtensteinischem"
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      {
        "bbox": [
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        "text": "Recht"
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      {
        "bbox": [
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        "text": "und"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-061",
    "source_page": 8,
    "text": "sungsgrundlage auszunehmen wären.",
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      {
        "bbox": [
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        "text": "sungsgrundlage"
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        "bbox": [
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        "text": "auszunehmen"
      },
      {
        "bbox": [
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        "text": "wären."
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    ]
  },
  {
    "bbox": [
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    "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": [
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        ],
        "text": "Übereinstimmung"
      },
      {
        "bbox": [
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        ],
        "text": "mit"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        "text": "Abkommen"
      },
      {
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        "text": "von"
      },
      {
        "bbox": [
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "nach-"
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    ]
  },
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    "bbox": [
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    "id": "pdf-008-line-063",
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    "text": "b) Bezieht eine im Fürstentum Liechtenstein ansässige Person",
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      {
        "bbox": [
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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": "Liechtenstein"
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        "bbox": [
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        "text": "ansässige"
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    ]
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    "text": "stehenden Einkünften gezahlt wurde:",
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      {
        "bbox": [
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        "text": "stehenden"
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        "text": "Einkünften"
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      {
        "bbox": [
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        "text": "gezahlt"
      },
      {
        "bbox": [
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        "text": "wurde:"
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    ]
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    "text": "Einkünfte im Sinne der Artikel 10, 11, 12, 14, 15 und 16, die",
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      {
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        "text": "Einkünfte"
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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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        "bbox": [
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        "text": "die"
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    ]
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    "text": "aa) Dividenden im Sinne des Artikels 10, auf die Buch -",
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        "text": "aa)"
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        "text": "Dividenden"
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        "text": "im"
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        "text": "Sinne"
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        "text": "des"
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        "text": "10,"
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        "text": "auf"
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        "text": "die"
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        "text": "Buch"
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        "text": "-"
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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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      {
        "bbox": [
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        "text": "Bundesrepublik"
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    "text": "stabe a nicht anzuwenden ist;",
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        "bbox": [
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        "text": "stabe"
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      {
        "bbox": [
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        "text": "a"
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        "text": "nicht"
      },
      {
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        "text": "anzuwenden"
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        "text": "ist;"
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    ]
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    "text": "besteuert werden können, so rechnet das Fürstentum Liech-",
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        "text": "besteuert"
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        ],
        "text": "werden"
      },
      {
        "bbox": [
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        ],
        "text": "können,"
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      {
        "bbox": [
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        ],
        "text": "so"
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      {
        "bbox": [
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        ],
        "text": "rechnet"
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        "bbox": [
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        ],
        "text": "das"
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      {
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        "text": "Fürstentum"
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        "text": "Liech-"
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    ]
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    "source_page": 8,
    "text": "bb) Zinsen im Sinne des Artikels 11, die in dem Fürstentum",
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      {
        "bbox": [
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        ],
        "text": "bb)"
      },
      {
        "bbox": [
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        ],
        "text": "Zinsen"
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        ],
        "text": "im"
      },
      {
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        ],
        "text": "Sinne"
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      {
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        ],
        "text": "des"
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      {
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        "text": "Artikels"
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        ],
        "text": "11,"
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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": "tenstein unter Beachtung der Vorschriften des liechtensteini-",
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        "text": "tenstein"
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        ],
        "text": "unter"
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      {
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        ],
        "text": "Beachtung"
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        ],
        "text": "der"
      },
      {
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        "text": "Vorschriften"
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "liechtensteini-"
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    ]
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    "id": "pdf-008-line-072",
    "source_page": 8,
    "text": "Liechtenstein besteuert werden können;",
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        "text": "Liechtenstein"
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        "text": "besteuert"
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        "text": "werden"
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      {
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        "text": "können;"
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    ]
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    "source_page": 8,
    "text": "schen Steuerrechts über die Anrechnung ausländischer Steu-",
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        "text": "schen"
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    "text": "Fürstentum Liechtenstein besteuert werden können,",
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    "text": "tenstein besteuert werden können;",
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        "text": "können;"
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    ]
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    "text": "Im Sinne dieses Absatzes gelten Einkünfte oder Gewinne sowie",
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      {
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        "text": "Sinne"
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        "text": "dieses"
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        "text": "Absatzes"
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        "text": "gelten"
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        "text": "Einkünfte"
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        "text": "oder"
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    ]
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    "source_page": 8,
    "text": "ff)",
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      {
        "bbox": [
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        "text": "ff)"
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    ]
  },
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    "text": "Vergütungen, die nach Artikel 15 in dem Fürstentum",
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      {
        "bbox": [
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        "text": "Vergütungen,"
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        "text": "die"
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        ],
        "text": "nach"
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        "text": "Artikel"
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        "text": "15"
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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": "Fürstentum"
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    "text": "Vermögen einer in dem Fürstentum Liechtenstein ansässigen",
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        "text": "Vermögen"
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        "text": "in"
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      {
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        "text": "dem"
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        "text": "Fürstentum"
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        "text": "Liechtenstein"
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    "text": "Liechtenstein besteuert werden können;",
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        "text": "können;"
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    "text": "Person, die nach diesem Abkommen in der Bundesrepublik",
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        "text": "die"
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        "text": "diesem"
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        "text": "der"
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        "text": "Bundesrepublik"
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    "text": "gg) Einkünfte, die nach Artikel 16 in dem Fürstentum Liech-",
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        "text": "gg)"
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        "text": "Einkünfte,"
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        "text": "die"
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        "text": "Artikel"
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        "text": "16"
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        "text": "in"
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        "text": "dem"
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        "text": "Fürstentum"
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        "text": "werden"
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        "bbox": [
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        "text": "können,"
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        "text": "als"
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        "text": "Einkünfte"
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        "text": "aus"
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    "text": "tenstein besteuert werden können.",
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      {
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        "text": "tenstein"
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        "text": "besteuert"
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        "text": "werden"
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      {
        "bbox": [
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        "text": "können."
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    "text": "innerhalb der Bundesrepublik Deutschland oder als Vermögen,",
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        "text": "der"
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        "text": "oder"
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        "text": "als"
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    "text": "das in der Bundesrepublik Deutschland belegen ist.",
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        "text": "in"
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        "text": "der"
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        "text": "Bundesrepublik"
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    "text": "c) Statt der Bestimmungen des Buchstaben a sind die Bestim-",
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        "text": "c)"
      },
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        "text": "Statt"
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        ],
        "text": "der"
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      {
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        "text": "Bestimmungen"
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        "text": "des"
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      {
        "bbox": [
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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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        "bbox": [
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        "text": "Bestim-"
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    "text": "mungen des Buchstaben b anzuwenden auf Einkünfte im",
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        "text": "mungen"
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        "text": "des"
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      {
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        ],
        "text": "Buchstaben"
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        "text": "b"
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        "text": "anzuwenden"
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        "text": "auf"
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        "text": "Einkünfte"
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        "text": "im"
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    ]
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    "text": "(3) Ungeachtet der Absätze 1 Buchstabe a und 2 Buchstabe a",
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        "text": "(3)"
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        "text": "Ungeachtet"
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        "text": "der"
      },
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        "text": "Absätze"
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        ],
        "text": "1"
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      {
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        "text": "Buchstabe"
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        "text": "a"
      },
      {
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        "text": "und"
      },
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        "text": "2"
      },
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        "bbox": [
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        "text": "Buchstabe"
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        "text": "a"
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    "source_page": 8,
    "text": "Sinne der Artikel 7 und 10 und die diesen Einkünften zugrun-",
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      {
        "bbox": [
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        "text": "Sinne"
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        "bbox": [
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        "text": "der"
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        "text": "und"
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        "bbox": [
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        "text": "10"
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        "text": "und"
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      {
        "bbox": [
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        "text": "die"
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        "text": "diesen"
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        "text": "Einkünften"
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        "text": "zugrun-"
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    "text": "wird die Doppelbesteuerung durch Steueranrechnung unter Be-",
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        "text": "wird"
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        "text": "die"
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        "bbox": [
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        ],
        "text": "Doppelbesteuerung"
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        "bbox": [
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        "text": "durch"
      },
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        "bbox": [
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        "text": "Steueranrechnung"
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        "text": "unter"
      },
      {
        "bbox": [
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        "text": "Be-"
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    ]
  },
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    "text": "de liegenden Vermögenswerte, wenn die in der Bundesrepu-",
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        "text": "de"
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        "text": "liegenden"
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        "text": "Vermögenswerte,"
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        "text": "wenn"
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        "text": "die"
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        "text": "in"
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        "text": "der"
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        "text": "Bundesrepu-"
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    ]
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    "text": "achtung der Vorschriften des innerstaatlichen Steuerrechts über",
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        "text": "achtung"
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        "text": "der"
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        "text": "Vorschriften"
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        "text": "des"
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        "text": "innerstaatlichen"
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    ]
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    "id": "pdf-008-line-105",
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    "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": "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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    "text": "die Anrechnung ausländischer Steuern vermieden, wenn",
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        "text": "die"
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        "text": "Anrechnung"
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        "text": "vermieden,"
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    "text": "Betriebsstätte in dem Wirtschaftsjahr, in dem sie den Gewinn",
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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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    "text": "a) in den Vertragsstaaten Einkünfte oder Vermögen unterschied-",
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      {
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        "text": "a)"
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        "text": "in"
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        "text": "den"
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        "text": "Vertragsstaaten"
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        "text": "Einkünfte"
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        "text": "Vermögen"
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    "text": "erzielt hat, oder die in dem Fürstentum Liechtenstein ansäs-",
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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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    "text": "lichen Abkommensbestimmungen zugeordnet oder verschie-",
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        "text": "verschie-"
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    "text": "sige Gesellschaft in dem Wirtschaftsjahr, für das sie die Aus-",
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      {
        "bbox": [
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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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    "text": "denen Personen zugerechnet werden (außer nach Artikel 9)",
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        "text": "denen"
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        "text": "Personen"
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        "text": "zugerechnet"
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        "text": "werden"
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        "text": "(außer"
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        "text": "9)"
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    ]
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    "text": "schüttung vorgenommen hat, ihre Bruttoerträge ausschließ-",
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        "text": "schüttung"
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        "text": "vorgenommen"
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        "text": "hat,"
      },
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        "text": "ihre"
      },
      {
        "bbox": [
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        "text": "Bruttoerträge"
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        "text": "ausschließ-"
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    ]
  },
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    "text": "und wenn auf Grund dieser unterschiedlichen Zuordnung",
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        "text": "und"
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        "text": "wenn"
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        "text": "auf"
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        "text": "Grund"
      },
      {
        "bbox": [
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        "text": "dieser"
      },
      {
        "bbox": [
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        "text": "unterschiedlichen"
      },
      {
        "bbox": [
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        "text": "Zuordnung"
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    ]
  },
  {
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    "text": "lich oder fast ausschließlich aus unter § 8 Absatz 1 des",
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      {
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        "text": "lich"
      },
      {
        "bbox": [
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        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "fast"
      },
      {
        "bbox": [
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        "text": "ausschließlich"
      },
      {
        "bbox": [
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        "text": "aus"
      },
      {
        "bbox": [
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        "text": "unter"
      },
      {
        "bbox": [
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        ],
        "text": "§"
      },
      {
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        "text": "8"
      },
      {
        "bbox": [
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        "text": "Absatz"
      },
      {
        "bbox": [
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        ],
        "text": "1"
      },
      {
        "bbox": [
          277.319312,
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        ],
        "text": "des"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-116",
    "source_page": 8,
    "text": "oder Zurechnung die betreffenden Einkünfte oder Vermö-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Zurechnung"
      },
      {
        "bbox": [
          384.068512,
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          395.059952,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          398.341552,
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        ],
        "text": "betreffenden"
      },
      {
        "bbox": [
          447.932592,
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          481.883232,
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          485.164832,
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          501.724672,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          505.005472,
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        "text": "Vermö-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-117",
    "source_page": 8,
    "text": "deutschen Außensteuergesetzes fallenden Tätigkeiten bezieht",
    "words": [
      {
        "bbox": [
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        ],
        "text": "deutschen"
      },
      {
        "bbox": [
          115.237712,
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          190.185712,
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        ],
        "text": "Außensteuergesetzes"
      },
      {
        "bbox": [
          192.100112,
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          223.856112,
          651.57554
        ],
        "text": "fallenden"
      },
      {
        "bbox": [
          225.769712,
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          263.270512,
          651.57554
        ],
        "text": "Tätigkeiten"
      },
      {
        "bbox": [
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        ],
        "text": "bezieht"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-118",
    "source_page": 8,
    "text": "genswerte doppelt besteuert würden und dieser Konflikt sich",
    "words": [
      {
        "bbox": [
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        "text": "genswerte"
      },
      {
        "bbox": [
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        ],
        "text": "doppelt"
      },
      {
        "bbox": [
          385.507632,
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          418.986032,
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        ],
        "text": "besteuert"
      },
      {
        "bbox": [
          420.956112,
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          447.319152,
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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": [
          517.053712,
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        "text": "sich"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-119",
    "source_page": 8,
    "text": "oder Erträge wirtschaftlich diesen Tätigkeiten zuzurechnen",
    "words": [
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Erträge"
      },
      {
        "bbox": [
          124.779312,
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        ],
        "text": "wirtschaftlich"
      },
      {
        "bbox": [
          175.832112,
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        ],
        "text": "diesen"
      },
      {
        "bbox": [
          202.529712,
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        ],
        "text": "Tätigkeiten"
      },
      {
        "bbox": [
          244.425712,
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        ],
        "text": "zuzurechnen"
      }
    ]
  },
  {
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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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      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "durch"
      },
      {
        "bbox": [
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        ],
        "text": "ein"
      },
      {
        "bbox": [
          372.586192,
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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": [
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        ],
        "text": "lässt;"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-121",
    "source_page": 8,
    "text": "sind; Gleiches gilt für unbewegliches Vermögen, das einer",
    "words": [
      {
        "bbox": [
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        ],
        "text": "sind;"
      },
      {
        "bbox": [
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        ],
        "text": "Gleiches"
      },
      {
        "bbox": [
          131.224912,
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
          144.945712,
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        ],
        "text": "für"
      },
      {
        "bbox": [
          157.392112,
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        ],
        "text": "unbewegliches"
      },
      {
        "bbox": [
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        ],
        "text": "Vermögen,"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
          272.705712,
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        ],
        "text": "einer"
      }
    ]
  },
  {
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    "id": "pdf-008-line-122",
    "source_page": 8,
    "text": "Betriebsstätte dient, und die daraus erzielten Einkünfte (Arti-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        ],
        "text": "dient,"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "daraus"
      },
      {
        "bbox": [
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        "text": "erzielten"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "(Arti-"
      }
    ]
  },
  {
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    "id": "pdf-008-line-123",
    "source_page": 8,
    "text": "b) der andere Vertragsstaat das Abkommen so anwendet, dass",
    "words": [
      {
        "bbox": [
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        ],
        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "andere"
      },
      {
        "bbox": [
          357.705552,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          406.677952,
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        ],
        "text": "das"
      },
      {
        "bbox": [
          421.697792,
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        "text": "anwendet,"
      },
      {
        "bbox": [
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        "text": "dass"
      }
    ]
  },
  {
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    "id": "pdf-008-line-124",
    "source_page": 8,
    "text": "kel 6 Absatz 4) sowie für die Gewinne aus der Veräußerung",
    "words": [
      {
        "bbox": [
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        "text": "kel"
      },
      {
        "bbox": [
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        ],
        "text": "6"
      },
      {
        "bbox": [
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          123.684112,
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        ],
        "text": "4)"
      },
      {
        "bbox": [
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        ],
        "text": "sowie"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          181.811312,
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
          215.852912,
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        ],
        "text": "aus"
      },
      {
        "bbox": [
          231.244112,
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          242.945712,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          245.592912,
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        ],
        "text": "Veräußerung"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-125",
    "source_page": 8,
    "text": "er Einkünfte oder Vermögen von der Besteuerung ausnimmt",
    "words": [
      {
        "bbox": [
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        ],
        "text": "er"
      },
      {
        "bbox": [
          326.713712,
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          359.953152,
          690.12202
        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          362.241632,
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          378.534432,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          380.822112,
          682.82602,
          417.076592,
          690.12202
        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
          419.365472,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          434.694112,
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          446.395152,
          690.12202
        ],
        "text": "der"
      },
      {
        "bbox": [
          448.682832,
          682.82602,
          494.063792,
          690.12202
        ],
        "text": "Besteuerung"
      },
      {
        "bbox": [
          496.353152,
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        ],
        "text": "ausnimmt"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-126",
    "source_page": 8,
    "text": "dieses unbeweglichen Vermögens (Artikel 13 Absatz 1) und",
    "words": [
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "unbeweglichen"
      },
      {
        "bbox": [
          158.882512,
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        ],
        "text": "Vermögens"
      },
      {
        "bbox": [
          201.804912,
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        ],
        "text": "(Artikel"
      },
      {
        "bbox": [
          228.909712,
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          237.804912,
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        ],
        "text": "13"
      },
      {
        "bbox": [
          240.471312,
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          265.051312,
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          267.718512,
          692.11554,
          274.237712,
          699.41154
        ],
        "text": "1)"
      },
      {
        "bbox": [
          276.903312,
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          290.541712,
          699.41154
        ],
        "text": "und"
      }
    ]
  },
  {
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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": [
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          333.759232,
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        ],
        "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,
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          416.469632,
          699.6889
        ],
        "text": "auf"
      },
      {
        "bbox": [
          418.731472,
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        ],
        "text": "diese"
      },
      {
        "bbox": [
          440.101392,
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          475.602352,
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        ],
        "text": "anwendet,"
      },
      {
        "bbox": [
          515.190992,
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          531.483872,
          699.6889
        ],
        "text": "oder"
      }
    ]
  },
  {
    "bbox": [
      76.525712,
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    ],
    "id": "pdf-008-line-128",
    "source_page": 8,
    "text": "des beweglichen Vermögens, das zum Betriebsvermögen der",
    "words": [
      {
        "bbox": [
          76.525712,
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          89.403312,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          91.323312,
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        ],
        "text": "beweglichen"
      },
      {
        "bbox": [
          137.465712,
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          179.224912,
          708.97874
        ],
        "text": "Vermögens,"
      },
      {
        "bbox": [
          181.143312,
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          194.020912,
          708.97874
        ],
        "text": "das"
      },
      {
        "bbox": [
          195.940912,
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          708.97874
        ],
        "text": "zum"
      },
      {
        "bbox": [
          212.810512,
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          277.085712,
          708.97874
        ],
        "text": "Betriebsvermögen"
      },
      {
        "bbox": [
          279.004912,
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        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-129",
    "source_page": 8,
    "text": "wenn er Einkünfte oder Einkunftsteile oder Vermögen oder",
    "words": [
      {
        "bbox": [
          317.466272,
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
          339.649232,
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          709.25578
        ],
        "text": "er"
      },
      {
        "bbox": [
          349.405392,
          701.95978,
          383.172432,
          709.25578
        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          385.904512,
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          709.25578
        ],
        "text": "oder"
      },
      {
        "bbox": [
          405.126592,
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          709.25578
        ],
        "text": "Einkunftsteile"
      },
      {
        "bbox": [
          456.320992,
          701.95978,
          472.811792,
          709.25578
        ],
        "text": "oder"
      },
      {
        "bbox": [
          475.543072,
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        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
          514.992032,
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        ],
        "text": "oder"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-130",
    "source_page": 8,
    "text": "Betriebsstätte gehört (Artikel 13 Absatz 3).",
    "words": [
      {
        "bbox": [
          76.528912,
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        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
          128.569712,
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          718.54594
        ],
        "text": "gehört"
      },
      {
        "bbox": [
          153.939312,
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          718.54594
        ],
        "text": "(Artikel"
      },
      {
        "bbox": [
          180.599312,
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        ],
        "text": "13"
      },
      {
        "bbox": [
          191.716112,
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          218.518512,
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        ],
        "text": "3)."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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,
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          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,
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          718.82282
        ],
        "text": "besteuern"
      },
      {
        "bbox": [
          489.990512,
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          509.322832,
          718.82282
        ],
        "text": "kann,"
      },
      {
        "bbox": [
          511.264032,
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          718.82282
        ],
        "text": "durch"
      }
    ]
  },
  {
    "bbox": [
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      728.3897
    ],
    "id": "pdf-008-line-132",
    "source_page": 8,
    "text": "sein innerstaatliches Recht jedoch daran gehindert ist;",
    "words": [
      {
        "bbox": [
          317.465792,
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        ],
        "text": "sein"
      },
      {
        "bbox": [
          334.206032,
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          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,
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          462.147632,
          728.3897
        ],
        "text": "daran"
      },
      {
        "bbox": [
          464.369632,
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          728.3897
        ],
        "text": "gehindert"
      },
      {
        "bbox": [
          500.406672,
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        ],
        "text": "ist;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-133",
    "source_page": 8,
    "text": "Im Sinne dieses Absatzes gelten Einkünfte oder Gewinne sowie",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Im"
      },
      {
        "bbox": [
          74.967312,
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          732.41074
        ],
        "text": "Sinne"
      },
      {
        "bbox": [
          97.418512,
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          732.41074
        ],
        "text": "dieses"
      },
      {
        "bbox": [
          122.828912,
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        ],
        "text": "Absatzes"
      },
      {
        "bbox": [
          157.861712,
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        ],
        "text": "gelten"
      },
      {
        "bbox": [
          181.990512,
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          215.228912,
          732.41074
        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          217.530512,
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          732.41074
        ],
        "text": "oder"
      },
      {
        "bbox": [
          236.124912,
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        ],
        "text": "Gewinne"
      },
      {
        "bbox": [
          269.820112,
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        ],
        "text": "sowie"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-134",
    "source_page": 8,
    "text": "Vermögen einer in der Bundesrepublik Deutschland ansässigen",
    "words": [
      {
        "bbox": [
          63.772912,
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          100.028912,
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        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
          102.398512,
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          741.97714
        ],
        "text": "einer"
      },
      {
        "bbox": [
          122.244112,
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          128.467312,
          741.97714
        ],
        "text": "in"
      },
      {
        "bbox": [
          130.836912,
          734.68114,
          142.538512,
          741.97714
        ],
        "text": "der"
      },
      {
        "bbox": [
          144.907312,
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          200.764912,
          741.97714
        ],
        "text": "Bundesrepublik"
      },
      {
        "bbox": [
          203.133712,
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        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          250.399312,
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        ],
        "text": "ansässigen"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-008-line-135",
    "source_page": 8,
    "text": "(4) Ungeachtet der vorstehenden Absätze wird die Doppelbe-",
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      {
        "bbox": [
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
          326.165312,
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        ],
        "text": "Ungeachtet"
      },
      {
        "bbox": [
          369.340272,
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          380.999792,
          741.97722
        ],
        "text": "der"
      },
      {
        "bbox": [
          382.977472,
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          741.97722
        ],
        "text": "vorstehenden"
      },
      {
        "bbox": [
          433.372512,
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          461.979232,
          741.97722
        ],
        "text": "Absätze"
      },
      {
        "bbox": [
          463.957712,
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          478.994752,
          741.97722
        ],
        "text": "wird"
      },
      {
        "bbox": [
          480.972592,
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          491.744672,
          741.97722
        ],
        "text": "die"
      },
      {
        "bbox": [
          493.723152,
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          531.482592,
          741.97722
        ],
        "text": "Doppelbe-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-136",
    "source_page": 8,
    "text": "steuerung durch Steueranrechnung unter Beachtung der Vor-",
    "words": [
      {
        "bbox": [
          304.709792,
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        ],
        "text": "steuerung"
      },
      {
        "bbox": [
          343.992272,
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          364.797952,
          751.5441
        ],
        "text": "durch"
      },
      {
        "bbox": [
          367.760592,
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          434.411312,
          751.5441
        ],
        "text": "Steueranrechnung"
      },
      {
        "bbox": [
          437.374592,
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          456.005632,
          751.5441
        ],
        "text": "unter"
      },
      {
        "bbox": [
          458.967232,
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          498.495472,
          751.5441
        ],
        "text": "Beachtung"
      },
      {
        "bbox": [
          501.458752,
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          751.5441
        ],
        "text": "der"
      },
      {
        "bbox": [
          516.299392,
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          751.5441
        ],
        "text": "Vor-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-137",
    "source_page": 8,
    "text": "Person, die nach diesem Abkommen in dem Fürstentum Liech-",
    "words": [
      {
        "bbox": [
          63.775312,
          744.24834,
          90.841712,
          751.54434
        ],
        "text": "Person,"
      },
      {
        "bbox": [
          93.315312,
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          104.128912,
          751.54434
        ],
        "text": "die"
      },
      {
        "bbox": [
          106.603312,
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          124.088912,
          751.54434
        ],
        "text": "nach"
      },
      {
        "bbox": [
          126.563312,
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          751.54434
        ],
        "text": "diesem"
      },
      {
        "bbox": [
          154.968912,
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          198.401712,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          207.099312,
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          222.960912,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          225.434512,
          744.24834,
          265.705712,
          751.54434
        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
          268.179312,
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          751.54434
        ],
        "text": "Liech-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-008-line-138",
    "source_page": 8,
    "text": "schriften des innerstaatlichen Steuerrechts über die Anrechnung",
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      {
        "bbox": [
          304.709312,
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          335.320432,
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        ],
        "text": "schriften"
      },
      {
        "bbox": [
          337.307552,
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          350.319552,
          761.11098
        ],
        "text": "des"
      },
      {
        "bbox": [
          352.307312,
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          408.410672,
          761.11098
        ],
        "text": "innerstaatlichen"
      },
      {
        "bbox": [
          410.397792,
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          455.613232,
          761.11098
        ],
        "text": "Steuerrechts"
      },
      {
        "bbox": [
          457.600992,
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        ],
        "text": "über"
      },
      {
        "bbox": [
          475.697632,
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          486.486032,
          761.11098
        ],
        "text": "die"
      },
      {
        "bbox": [
          488.472832,
          753.81498,
          531.479232,
          761.11098
        ],
        "text": "Anrechnung"
      }
    ]
  },
  {
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    ],
    "id": "pdf-008-line-139",
    "source_page": 8,
    "text": "tenstein besteuert werden können, als Einkünfte aus Quellen in-",
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      {
        "bbox": [
          63.778512,
          753.81554,
          91.882512,
          761.11154
        ],
        "text": "tenstein"
      },
      {
        "bbox": [
          94.080112,
          753.81554,
          127.798512,
          761.11154
        ],
        "text": "besteuert"
      },
      {
        "bbox": [
          129.996112,
          753.81554,
          156.356912,
          761.11154
        ],
        "text": "werden"
      },
      {
        "bbox": [
          158.554512,
          753.81554,
          187.060112,
          761.11154
        ],
        "text": "können,"
      },
      {
        "bbox": [
          189.256912,
          753.81554,
          199.327312,
          761.11154
        ],
        "text": "als"
      },
      {
        "bbox": [
          201.525712,
          753.81554,
          234.764112,
          761.11154
        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          236.961712,
          753.81554,
          249.704112,
          761.11154
        ],
        "text": "aus"
      },
      {
        "bbox": [
          251.902512,
          753.81554,
          279.016912,
          761.11154
        ],
        "text": "Quellen"
      },
      {
        "bbox": [
          281.214512,
          753.81554,
          290.548912,
          761.11154
        ],
        "text": "in-"
      }
    ]
  },
  {
    "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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        ],
        "text": "ausländischer"
      },
      {
        "bbox": [
          357.147312,
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          385.010272,
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        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          387.699392,
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        ],
        "text": "vermieden,"
      },
      {
        "bbox": [
          430.149392,
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
          452.159072,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          466.593312,
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          481.474752,
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        ],
        "text": "eine"
      },
      {
        "bbox": [
          484.163472,
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        ],
        "text": "Vertragsstaat"
      }
    ]
  },
  {
    "bbox": [
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        "text": "Maßnahme"
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        "text": "unterbrei-"
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    "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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        "text": "dem"
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        "bbox": [
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        "text": "die"
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        "text": "Notifikation"
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        "text": "über-"
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    "text": "tet werden, die zu einer diesem Abkommen nicht entsprechen-",
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        "text": "werden,"
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        "text": "die"
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        "text": "zu"
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        "text": "einer"
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        "text": "diesem"
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        "text": "Abkommen"
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        "text": "nicht"
      },
      {
        "bbox": [
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        "text": "entsprechen-"
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    ]
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  {
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    "text": "mittelt wurde.",
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      {
        "bbox": [
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        "text": "mittelt"
      },
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        "text": "wurde."
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-009-line-014",
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    "text": "den Besteuerung führt.",
    "words": [
      {
        "bbox": [
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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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    "text": "(2) Hält die zuständige Behörde die Einwendung für begründet",
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        "text": "(2)"
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        "text": "Hält"
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        "text": "die"
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      {
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        "text": "zuständige"
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        "text": "Behörde"
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        ],
        "text": "die"
      },
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        "text": "Einwendung"
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        "text": "für"
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    ]
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    "text": "Artikel 24",
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        ],
        "text": "Artikel"
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      {
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        "text": "24"
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    "text": "und ist sie selbst nicht in der Lage, eine befriedigende Lösung",
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        "text": "ist"
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        "text": "sie"
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        "text": "selbst"
      },
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        "text": "nicht"
      },
      {
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        "text": "in"
      },
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        "text": "der"
      },
      {
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        "text": "Lage,"
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        "text": "eine"
      },
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        "text": "befriedigende"
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    "text": "herbeizuführen, so wird sie sich bemühen, den Fall durch",
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        "text": "so"
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        "text": "wird"
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        "text": "sie"
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        "text": "sich"
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        "text": "bemühen,"
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        "text": "Fall"
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        "text": "durch"
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  },
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    "text": "Gleichbehandlung",
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        "text": "Gleichbehandlung"
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    "id": "pdf-009-line-020",
    "source_page": 9,
    "text": "Verständigung mit der zuständigen Behörde des anderen Ver-",
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      {
        "bbox": [
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        "text": "Verständigung"
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        "text": "mit"
      },
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "zuständigen"
      },
      {
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        "text": "Behörde"
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      {
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        "text": "des"
      },
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        "text": "anderen"
      },
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        "text": "Ver-"
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    "text": "(1) Staatsangehörige eines Vertragsstaates dürfen im anderen",
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      {
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        "text": "(1)"
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        "bbox": [
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        "text": "Staatsangehörige"
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        "text": "eines"
      },
      {
        "bbox": [
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        "text": "Vertragsstaates"
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        "text": "dürfen"
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        "text": "im"
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      {
        "bbox": [
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        "text": "anderen"
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    "text": "tragsstaates so zu regeln, dass eine diesem Abkommen nicht",
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        "text": "tragsstaates"
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        "text": "so"
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        "bbox": [
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        "text": "zu"
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        "bbox": [
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        "text": "regeln,"
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        "text": "dass"
      },
      {
        "bbox": [
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        "text": "eine"
      },
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        "bbox": [
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        "text": "diesem"
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        "text": "Abkommen"
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        "text": "nicht"
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    ]
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    "source_page": 9,
    "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-",
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      {
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        "text": "Vertragsstaat"
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        "bbox": [
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        "text": "keiner"
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      {
        "bbox": [
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        "text": "Besteuerung"
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        "text": "oder"
      },
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        "text": "damit"
      },
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        "text": "zusammenhängen-"
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    "text": "entsprechende Besteuerung vermieden wird. Die Verständi-",
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        "text": "vermieden"
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        "text": "wird."
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        "text": "Die"
      },
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        "text": "Verständi-"
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    "text": "den Verpflichtung unterworfen werden, die anders oder belas-",
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        "text": "den"
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        "text": "Verpflichtung"
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        "text": "unterworfen"
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        "text": "die"
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          246.20662,
          199.82984
        ],
        "text": "anders"
      },
      {
        "bbox": [
          248.92374,
          192.53384,
          265.3663,
          199.82984
        ],
        "text": "oder"
      },
      {
        "bbox": [
          268.0815,
          192.53384,
          290.55006,
          199.82984
        ],
        "text": "belas-"
      }
    ]
  },
  {
    "bbox": [
      304.73534,
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      531.5083,
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    ],
    "id": "pdf-009-line-026",
    "source_page": 9,
    "text": "gungsregelung ist ungeachtet der Fristen des innerstaatlichen",
    "words": [
      {
        "bbox": [
          304.73534,
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        ],
        "text": "gungsregelung"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
          372.74998,
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          413.5627,
          201.64696
        ],
        "text": "ungeachtet"
      },
      {
        "bbox": [
          416.31358,
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          428.18302,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          430.93254,
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          455.24678,
          201.64696
        ],
        "text": "Fristen"
      },
      {
        "bbox": [
          457.99742,
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          471.20286,
          201.64696
        ],
        "text": "des"
      },
      {
        "bbox": [
          473.95414,
          194.35096,
          531.5083,
          201.64696
        ],
        "text": "innerstaatlichen"
      }
    ]
  },
  {
    "bbox": [
      63.77942,
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      209.39672
    ],
    "id": "pdf-009-line-027",
    "source_page": 9,
    "text": "tender ist als die Besteuerung und die damit zusammenhängen-",
    "words": [
      {
        "bbox": [
          63.77942,
          202.10072,
          86.64462,
          209.39672
        ],
        "text": "tender"
      },
      {
        "bbox": [
          88.66046,
          202.10072,
          96.95582,
          209.39672
        ],
        "text": "ist"
      },
      {
        "bbox": [
          98.9731,
          202.10072,
          109.04334,
          209.39672
        ],
        "text": "als"
      },
      {
        "bbox": [
          111.0611,
          202.10072,
          121.8747,
          209.39672
        ],
        "text": "die"
      },
      {
        "bbox": [
          123.89134,
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          169.2723,
          209.39672
        ],
        "text": "Besteuerung"
      },
      {
        "bbox": [
          171.2899,
          202.10072,
          184.92846,
          209.39672
        ],
        "text": "und"
      },
      {
        "bbox": [
          186.94454,
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          197.75822,
          209.39672
        ],
        "text": "die"
      },
      {
        "bbox": [
          199.77494,
          202.10072,
          219.92982,
          209.39672
        ],
        "text": "damit"
      },
      {
        "bbox": [
          221.94718,
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          290.55118,
          209.39672
        ],
        "text": "zusammenhängen-"
      }
    ]
  },
  {
    "bbox": [
      304.73614,
      203.91784,
      457.31342,
      211.21384
    ],
    "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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        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
          403.83158,
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          457.31342,
          211.21384
        ],
        "text": "durchzuführen."
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-009-line-029",
    "source_page": 9,
    "text": "den Verpflichtungen, denen Staatsangehörige des anderen",
    "words": [
      {
        "bbox": [
          63.7791,
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          77.44214,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          82.32366,
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          141.53838,
          218.9636
        ],
        "text": "Verpflichtungen,"
      },
      {
        "bbox": [
          146.41926,
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          169.00238,
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        ],
        "text": "denen"
      },
      {
        "bbox": [
          173.88382,
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          237.99886,
          218.9636
        ],
        "text": "Staatsangehörige"
      },
      {
        "bbox": [
          242.88006,
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          256.0951,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          260.97734,
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          290.55086,
          218.9636
        ],
        "text": "anderen"
      }
    ]
  },
  {
    "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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      {
        "bbox": [
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        "text": "(3)"
      },
      {
        "bbox": [
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          338.51078,
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        ],
        "text": "Die"
      },
      {
        "bbox": [
          342.03974,
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        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
          389.85958,
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        ],
        "text": "Behörden"
      },
      {
        "bbox": [
          428.8267,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          444.2339,
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          501.1735,
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        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
          504.7027,
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        ],
        "text": "werden"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-031",
    "source_page": 9,
    "text": "Staates unter gleichen Verhältnissen, insbesondere hinsichtlich",
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      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
          93.47694,
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        ],
        "text": "unter"
      },
      {
        "bbox": [
          114.45038,
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        ],
        "text": "gleichen"
      },
      {
        "bbox": [
          147.09206,
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        ],
        "text": "Verhältnissen,"
      },
      {
        "bbox": [
          199.58182,
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        ],
        "text": "insbesondere"
      },
      {
        "bbox": [
          250.47662,
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        ],
        "text": "hinsichtlich"
      }
    ]
  },
  {
    "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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        ],
        "text": "sich"
      },
      {
        "bbox": [
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        ],
        "text": "bemühen,"
      },
      {
        "bbox": [
          360.0055,
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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": [
          467.82054,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          481.14958,
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          508.69438,
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        ],
        "text": "Ausle-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-009-line-033",
    "source_page": 9,
    "text": "der Ansässigkeit, unterworfen sind oder unterworfen werden",
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      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Ansässigkeit,"
      },
      {
        "bbox": [
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        ],
        "text": "unterworfen"
      },
      {
        "bbox": [
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        ],
        "text": "sind"
      },
      {
        "bbox": [
          196.63462,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          216.6439,
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        ],
        "text": "unterworfen"
      },
      {
        "bbox": [
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        "text": "werden"
      }
    ]
  },
  {
    "bbox": [
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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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        ],
        "text": "Anwendung"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommens"
      },
      {
        "bbox": [
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        ],
        "text": "entstehen,"
      },
      {
        "bbox": [
          498.13382,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          506.30486,
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        ],
        "text": "gegen-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-035",
    "source_page": 9,
    "text": "können. Diese Bestimmung gilt ungeachtet des Artikels 1 auch",
    "words": [
      {
        "bbox": [
          63.77966,
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          92.28486,
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        ],
        "text": "können."
      },
      {
        "bbox": [
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          114.90814,
          247.6644
        ],
        "text": "Diese"
      },
      {
        "bbox": [
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          162.73398,
          247.6644
        ],
        "text": "Bestimmung"
      },
      {
        "bbox": [
          165.3611,
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          176.02374,
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
          178.65062,
          240.3684,
          218.70566,
          247.6644
        ],
        "text": "ungeachtet"
      },
      {
        "bbox": [
          221.33254,
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          234.36966,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          236.99702,
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          263.36422,
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        ],
        "text": "Artikels"
      },
      {
        "bbox": [
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        ],
        "text": "1"
      },
      {
        "bbox": [
          273.06638,
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        ],
        "text": "auch"
      }
    ]
  },
  {
    "bbox": [
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      531.50686,
      253.90872
    ],
    "id": "pdf-009-line-036",
    "source_page": 9,
    "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-",
    "words": [
      {
        "bbox": [
          304.73502,
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          334.81078,
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        ],
        "text": "seitigem"
      },
      {
        "bbox": [
          336.84814,
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        ],
        "text": "Einvernehmen"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
          400.03358,
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          438.99366,
          253.90872
        ],
        "text": "beseitigen."
      },
      {
        "bbox": [
          441.03142,
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        ],
        "text": "Sie"
      },
      {
        "bbox": [
          454.3243,
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        ],
        "text": "können"
      },
      {
        "bbox": [
          482.64454,
          246.61272,
          500.12958,
          253.90872
        ],
        "text": "auch"
      },
      {
        "bbox": [
          502.1679,
          246.61272,
          531.50686,
          253.90872
        ],
        "text": "gemein-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-037",
    "source_page": 9,
    "text": "für Personen, die in keinem Vertragsstaat ansässig sind.",
    "words": [
      {
        "bbox": [
          63.77934,
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          73.25782,
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "Personen,"
      },
      {
        "bbox": [
          113.5079,
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          124.3215,
          257.23144
        ],
        "text": "die"
      },
      {
        "bbox": [
          126.5431,
          249.93544,
          132.76654,
          257.23144
        ],
        "text": "in"
      },
      {
        "bbox": [
          134.98854,
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          160.74222,
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        ],
        "text": "keinem"
      },
      {
        "bbox": [
          162.96326,
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          210.0123,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          212.23454,
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        ],
        "text": "ansässig"
      },
      {
        "bbox": [
          245.8615,
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        ],
        "text": "sind."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-038",
    "source_page": 9,
    "text": "sam darüber beraten, wie eine Doppelbesteuerung in Fällen",
    "words": [
      {
        "bbox": [
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          320.03166,
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        ],
        "text": "sam"
      },
      {
        "bbox": [
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          263.47568
        ],
        "text": "darüber"
      },
      {
        "bbox": [
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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": [
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        ],
        "text": "Fällen"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-009-line-039",
    "source_page": 9,
    "text": "(2) Staatenlose, die in einem Vertragsstaat ansässig sind, dür-",
    "words": [
      {
        "bbox": [
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          80.78678,
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        ],
        "text": "(2)"
      },
      {
        "bbox": [
          85.14654,
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        ],
        "text": "Staatenlose,"
      },
      {
        "bbox": [
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          141.67622,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          143.63262,
          264.08488,
          149.8131,
          271.38088
        ],
        "text": "in"
      },
      {
        "bbox": [
          151.7699,
          264.08488,
          173.23478,
          271.38088
        ],
        "text": "einem"
      },
      {
        "bbox": [
          175.19062,
          264.08488,
          221.72502,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          223.68198,
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          254.78622,
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        ],
        "text": "ansässig"
      },
      {
        "bbox": [
          256.7435,
          264.08488,
          273.76078,
          271.38088
        ],
        "text": "sind,"
      },
      {
        "bbox": [
          275.71702,
          264.08488,
          290.55214,
          271.38088
        ],
        "text": "dür-"
      }
    ]
  },
  {
    "bbox": [
      304.73526,
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      531.50678,
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    ],
    "id": "pdf-009-line-040",
    "source_page": 9,
    "text": "vermieden werden kann, die in diesem Abkommen nicht behan-",
    "words": [
      {
        "bbox": [
          304.73526,
          265.74656,
          342.06982,
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        ],
        "text": "vermieden"
      },
      {
        "bbox": [
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        ],
        "text": "werden"
      },
      {
        "bbox": [
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        ],
        "text": "kann,"
      },
      {
        "bbox": [
          394.28014,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          407.18894,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          415.50798,
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
          443.53398,
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          486.58742,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          506.16814,
          265.74656,
          531.50678,
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        ],
        "text": "behan-"
      }
    ]
  },
  {
    "bbox": [
      63.77894,
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    ],
    "id": "pdf-009-line-041",
    "source_page": 9,
    "text": "fen in keinem Vertragsstaat einer Besteuerung oder damit zu-",
    "words": [
      {
        "bbox": [
          63.77894,
          273.65176,
          75.06694,
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        ],
        "text": "fen"
      },
      {
        "bbox": [
          77.83038,
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          84.1427,
          280.94776
        ],
        "text": "in"
      },
      {
        "bbox": [
          86.90614,
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          113.10462,
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        ],
        "text": "keinem"
      },
      {
        "bbox": [
          115.86702,
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          163.98414,
          280.94776
        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          166.74782,
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          184.58014,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          187.34246,
          273.65176,
          233.61318,
          280.94776
        ],
        "text": "Besteuerung"
      },
      {
        "bbox": [
          236.37718,
          273.65176,
          252.93702,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          255.69934,
          273.65176,
          276.2099,
          280.94776
        ],
        "text": "damit"
      },
      {
        "bbox": [
          278.97358,
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          290.55102,
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        ],
        "text": "zu-"
      }
    ]
  },
  {
    "bbox": [
      304.73478,
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      531.50622,
      282.60952
    ],
    "id": "pdf-009-line-042",
    "source_page": 9,
    "text": "delt sind. Der Unterbreitung eines Falles nach Absatz 1 bedarf",
    "words": [
      {
        "bbox": [
          304.73478,
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          318.17854,
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        ],
        "text": "delt"
      },
      {
        "bbox": [
          320.88246,
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          338.21974,
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        ],
        "text": "sind."
      },
      {
        "bbox": [
          340.9227,
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          353.5867,
          282.60952
        ],
        "text": "Der"
      },
      {
        "bbox": [
          356.2891,
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          405.67222,
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        ],
        "text": "Unterbreitung"
      },
      {
        "bbox": [
          408.3763,
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          427.33718,
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        ],
        "text": "eines"
      },
      {
        "bbox": [
          430.0415,
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          450.5747,
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        ],
        "text": "Falles"
      },
      {
        "bbox": [
          453.27902,
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        ],
        "text": "nach"
      },
      {
        "bbox": [
          473.57902,
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          501.0491,
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          505.4971,
          282.60952
        ],
        "text": "1"
      },
      {
        "bbox": [
          508.2007,
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          531.50622,
          282.60952
        ],
        "text": "bedarf"
      }
    ]
  },
  {
    "bbox": [
      63.77942,
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      290.51472
    ],
    "id": "pdf-009-line-043",
    "source_page": 9,
    "text": "sammenhängenden Verpflichtung unterworfen werden, die an-",
    "words": [
      {
        "bbox": [
          63.77942,
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          134.97046,
          290.51472
        ],
        "text": "sammenhängenden"
      },
      {
        "bbox": [
          137.6727,
          283.21872,
          185.01622,
          290.51472
        ],
        "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,
          283.21872,
          275.92614,
          290.51472
        ],
        "text": "die"
      },
      {
        "bbox": [
          278.62806,
          283.21872,
          290.55422,
          290.51472
        ],
        "text": "an-"
      }
    ]
  },
  {
    "bbox": [
      304.7347,
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    ],
    "id": "pdf-009-line-044",
    "source_page": 9,
    "text": "es insoweit nicht.",
    "words": [
      {
        "bbox": [
          304.7347,
          284.8804,
          313.02958,
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        ],
        "text": "es"
      },
      {
        "bbox": [
          315.2523,
          284.8804,
          344.71942,
          292.1764
        ],
        "text": "insoweit"
      },
      {
        "bbox": [
          346.94166,
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        ],
        "text": "nicht."
      }
    ]
  },
  {
    "bbox": [
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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": [
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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,
          292.78568,
          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,
          300.08168
        ],
        "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,
          292.78568,
          266.69894,
          300.08168
        ],
        "text": "die"
      },
      {
        "bbox": [
          270.04118,
          292.78568,
          290.55174,
          300.08168
        ],
        "text": "damit"
      }
    ]
  },
  {
    "bbox": [
      313.23838,
      298.87448,
      531.50678,
      306.17048
    ],
    "id": "pdf-009-line-046",
    "source_page": 9,
    "text": "(4) Die zuständigen Behörden der Vertragsstaaten können zur",
    "words": [
      {
        "bbox": [
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          321.77758,
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
          326.17278,
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          337.8247,
          306.17048
        ],
        "text": "Die"
      },
      {
        "bbox": [
          339.79878,
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          382.94806,
          306.17048
        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
          384.92254,
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        ],
        "text": "Behörden"
      },
      {
        "bbox": [
          421.53574,
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          433.18646,
          306.17048
        ],
        "text": "der"
      },
      {
        "bbox": [
          435.15974,
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          490.50102,
          306.17048
        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
          492.4755,
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        ],
        "text": "können"
      },
      {
        "bbox": [
          520.60598,
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        ],
        "text": "zur"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-009-line-047",
    "source_page": 9,
    "text": "zusammenhängenden Verpflichtungen, denen Staatsangehörige",
    "words": [
      {
        "bbox": [
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        ],
        "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,
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          309.64856
        ],
        "text": "Staatsangehörige"
      }
    ]
  },
  {
    "bbox": [
      304.73406,
      308.44152,
      531.5051,
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    ],
    "id": "pdf-009-line-048",
    "source_page": 9,
    "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Absät-",
    "words": [
      {
        "bbox": [
          304.73406,
          308.44152,
          355.68918,
          315.73752
        ],
        "text": "Herbeiführung"
      },
      {
        "bbox": [
          357.75142,
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          375.22782,
          315.73752
        ],
        "text": "einer"
      },
      {
        "bbox": [
          377.28838,
          308.44152,
          408.25142,
          315.73752
        ],
        "text": "Einigung"
      },
      {
        "bbox": [
          410.31366,
          308.44152,
          418.91302,
          315.73752
        ],
        "text": "im"
      },
      {
        "bbox": [
          420.97382,
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          441.12334,
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        ],
        "text": "Sinne"
      },
      {
        "bbox": [
          443.1847,
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          454.88574,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          456.9463,
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        ],
        "text": "vorstehenden"
      },
      {
        "bbox": [
          507.65318,
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        ],
        "text": "Absät-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-049",
    "source_page": 9,
    "text": "des betreffenden Staates unter gleichen Verhältnissen, insbeson-",
    "words": [
      {
        "bbox": [
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          76.68094,
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "betreffenden"
      },
      {
        "bbox": [
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          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": [
      304.7331,
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    ],
    "id": "pdf-009-line-050",
    "source_page": 9,
    "text": "ze unmittelbar miteinander verkehren, gegebenenfalls auch durch",
    "words": [
      {
        "bbox": [
          304.7331,
          318.0084,
          312.63782,
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        ],
        "text": "ze"
      },
      {
        "bbox": [
          314.55054,
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          353.88966,
          325.3044
        ],
        "text": "unmittelbar"
      },
      {
        "bbox": [
          355.80158,
          318.0084,
          396.91614,
          325.3044
        ],
        "text": "miteinander"
      },
      {
        "bbox": [
          398.82806,
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          435.34894,
          325.3044
        ],
        "text": "verkehren,"
      },
      {
        "bbox": [
          437.26142,
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          490.3487,
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        ],
        "text": "gegebenenfalls"
      },
      {
        "bbox": [
          492.26246,
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          509.48782,
          325.3044
        ],
        "text": "auch"
      },
      {
        "bbox": [
          511.40094,
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          531.50462,
          325.3044
        ],
        "text": "durch"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          138.44286,
          321.4864,
          185.66686,
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        ],
        "text": "Ansässigkeit,"
      },
      {
        "bbox": [
          188.0367,
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          230.79902,
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        ],
        "text": "unterworfen"
      },
      {
        "bbox": [
          233.16942,
          321.4864,
          248.13614,
          328.7824
        ],
        "text": "sind"
      },
      {
        "bbox": [
          250.5055,
          321.4864,
          266.79838,
          328.7824
        ],
        "text": "oder"
      },
      {
        "bbox": [
          269.16758,
          321.4864,
          290.55246,
          328.7824
        ],
        "text": "unter-"
      }
    ]
  },
  {
    "bbox": [
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      531.50518,
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    ],
    "id": "pdf-009-line-052",
    "source_page": 9,
    "text": "eine aus ihnen oder ihren Vertretern bestehende gemeinsame",
    "words": [
      {
        "bbox": [
          304.73342,
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          319.81382,
          334.87128
        ],
        "text": "eine"
      },
      {
        "bbox": [
          322.65326,
          327.57528,
          335.57334,
          334.87128
        ],
        "text": "aus"
      },
      {
        "bbox": [
          338.41382,
          327.57528,
          358.18238,
          334.87128
        ],
        "text": "ihnen"
      },
      {
        "bbox": [
          361.02206,
          327.57528,
          377.5819,
          334.87128
        ],
        "text": "oder"
      },
      {
        "bbox": [
          380.42054,
          327.57528,
          398.25942,
          334.87128
        ],
        "text": "ihren"
      },
      {
        "bbox": [
          401.0991,
          327.57528,
          436.60358,
          334.87128
        ],
        "text": "Vertretern"
      },
      {
        "bbox": [
          439.44326,
          327.57528,
          482.22534,
          334.87128
        ],
        "text": "bestehende"
      },
      {
        "bbox": [
          485.06478,
          327.57528,
          531.50518,
          334.87128
        ],
        "text": "gemeinsame"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-053",
    "source_page": 9,
    "text": "worfen werden können.",
    "words": [
      {
        "bbox": [
          63.78054,
          331.05336,
          88.22254,
          338.34936
        ],
        "text": "worfen"
      },
      {
        "bbox": [
          90.44454,
          331.05336,
          116.80462,
          338.34936
        ],
        "text": "werden"
      },
      {
        "bbox": [
          119.02662,
          331.05336,
          147.53182,
          338.34936
        ],
        "text": "können."
      }
    ]
  },
  {
    "bbox": [
      304.7335,
      337.14216,
      351.02198,
      344.43816
    ],
    "id": "pdf-009-line-054",
    "source_page": 9,
    "text": "Kommission.",
    "words": [
      {
        "bbox": [
          304.7335,
          337.14216,
          351.02198,
          344.43816
        ],
        "text": "Kommission."
      }
    ]
  },
  {
    "bbox": [
      72.28422,
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      290.55302,
      352.49888
    ],
    "id": "pdf-009-line-055",
    "source_page": 9,
    "text": "(3) Die Besteuerung einer Betriebsstätte, die ein Unternehmen",
    "words": [
      {
        "bbox": [
          72.28422,
          345.20288,
          80.76078,
          352.49888
        ],
        "text": "(3)"
      },
      {
        "bbox": [
          85.09334,
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        "text": "Die"
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      {
        "bbox": [
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        "text": "Besteuerung"
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        "text": "einer"
      },
      {
        "bbox": [
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        "text": "Betriebsstätte,"
      },
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "ein"
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      {
        "bbox": [
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        "text": "Unternehmen"
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    "text": "(5) Haben sich die zuständigen Behörden im Rahmen eines",
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        "text": "(5)"
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        "text": "Haben"
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        "text": "sich"
      },
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        "text": "die"
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      {
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        "text": "zuständigen"
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        "text": "Behörden"
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        "text": "im"
      },
      {
        "bbox": [
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        "text": "Rahmen"
      },
      {
        "bbox": [
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        "text": "eines"
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    ]
  },
  {
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    "id": "pdf-009-line-057",
    "source_page": 9,
    "text": "eines Vertragsstaates im anderen Vertragsstaat hat, darf in dem",
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      {
        "bbox": [
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        "text": "eines"
      },
      {
        "bbox": [
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        "text": "Vertragsstaates"
      },
      {
        "bbox": [
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        "text": "im"
      },
      {
        "bbox": [
          153.32822,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
          184.66454,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        "text": "hat,"
      },
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        ],
        "text": "darf"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "dem"
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    ]
  },
  {
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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"
      },
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        "text": "Artikel"
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      {
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        "text": "um"
      },
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  {
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    "id": "pdf-009-line-059",
    "source_page": 9,
    "text": "anderen Staat nicht ungünstiger sein als die Besteuerung von",
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        "text": "anderen"
      },
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        "text": "Staat"
      },
      {
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        "text": "nicht"
      },
      {
        "bbox": [
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        "text": "ungünstiger"
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        "text": "sein"
      },
      {
        "bbox": [
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        "text": "als"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Besteuerung"
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        "bbox": [
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        "text": "von"
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  },
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    "id": "pdf-009-line-060",
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    "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"
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        "text": "in"
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        "text": "einem"
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        "text": "Fall"
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        "text": "bemüht,"
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        "text": "wird"
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        "text": "der"
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    "text": "Unternehmen des anderen Staates, die die gleiche Tätigkeit aus-",
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      {
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        "text": "Unternehmen"
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        "text": "des"
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        "text": "anderen"
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        "text": "Staates,"
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        "text": "die"
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        "text": "die"
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        "text": "gleiche"
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        "text": "Tätigkeit"
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        "text": "aus-"
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    "text": "durch ein Schiedsverfahren beigelegt, das entsprechend und ge-",
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        "text": "ein"
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        "text": "Schiedsverfahren"
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        "text": "beigelegt,"
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        "text": "entsprechend"
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        "text": "ge-"
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    "text": "üben. Diese Bestimmung ist nicht so auszulegen, als verpflichte",
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        "text": "Diese"
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        "text": "Bestimmung"
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        "text": "ist"
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        "text": "nicht"
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        "text": "so"
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        "text": "als"
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      {
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    "text": "mäß den Anforderungen des Absatzes 6 und den von den Ver-",
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      {
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        "text": "den"
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        "text": "Anforderungen"
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        "text": "des"
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        "text": "Absatzes"
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        "text": "6"
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        "text": "und"
      },
      {
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        "text": "den"
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        "text": "von"
      },
      {
        "bbox": [
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "Ver-"
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    ]
  },
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    "id": "pdf-009-line-065",
    "source_page": 9,
    "text": "sie einen Vertragsstaat, den in dem anderen Vertragsstaat an-",
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      {
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        "text": "sie"
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        "text": "einen"
      },
      {
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        ],
        "text": "Vertragsstaat,"
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      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "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": "an-"
      }
    ]
  },
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    "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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        "text": "durchge-"
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    ]
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    "source_page": 9,
    "text": "sässigen Personen Steuerfreibeträge, -vergünstigungen und -er-",
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      {
        "bbox": [
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        "text": "sässigen"
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        ],
        "text": "Personen"
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      {
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        "text": "Steuerfreibeträge,"
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      {
        "bbox": [
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        ],
        "text": "-vergünstigungen"
      },
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "-er-"
      }
    ]
  },
  {
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    "text": "führt wird, wenn",
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        "text": "wird,"
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    "text": "mäßigungen auf Grund des Personenstandes oder der Familien-",
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    "text": "lasten zu gewähren, die er seinen ansässigen Personen gewährt.",
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    "text": "züglich der Steuerjahre im streitigen Fall eingereicht wurde,",
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        "text": "Fall"
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    "text": "(4) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 4 oder",
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        "text": "Sofern"
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        "text": "nicht"
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        "text": "Artikel"
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        "text": "9"
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        "text": "Absatz"
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        "text": "1,"
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        "text": "Artikel"
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        "text": "11"
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        "text": "Absatz"
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        "text": "4"
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    "text": "Artikel 12 Absatz 4 anzuwenden ist, sind Zinsen, Lizenzgebüh-",
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        "text": "12"
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        "text": "4"
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        "text": "anzuwenden"
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        "text": "ist,"
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        "text": "sind"
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        "text": "Zinsen,"
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    "text": "b) die zuständigen Behörden nicht vor dem Zeitpunkt, zu dem",
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        "text": "die"
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        "text": "vor"
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        "text": "dem"
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        "text": "Zeitpunkt,"
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        "text": "zu"
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        "text": "dem"
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    "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-",
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        "text": "und"
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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": "das Schiedsverfahren anderenfalls begonnen hätte, überein-",
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        "text": "das"
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        "text": "begonnen"
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        "text": "überein-"
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    "text": "staates an eine im anderen Vertragsstaat ansässige Person zahlt,",
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        "text": "anderen"
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    "text": "kommen, dass der Fall nicht für ein Schiedsverfahren geeig-",
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        "text": "nicht"
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        "text": "für"
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    "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-",
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    "text": "net ist, und",
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      {
        "bbox": [
          317.48622,
          474.79384,
          328.74838,
          482.08984
        ],
        "text": "net"
      },
      {
        "bbox": [
          330.97062,
          474.79384,
          341.4895,
          482.08984
        ],
        "text": "ist,"
      },
      {
        "bbox": [
          343.71094,
          474.79384,
          357.3495,
          482.08984
        ],
        "text": "und"
      }
    ]
  },
  {
    "bbox": [
      63.77918,
      483.72248,
      290.5507,
      491.01848
    ],
    "id": "pdf-009-line-082",
    "source_page": 9,
    "text": "nehmens unter den gleichen Bedingungen wie Zahlungen an",
    "words": [
      {
        "bbox": [
          63.77918,
          483.72248,
          97.06694,
          491.01848
        ],
        "text": "nehmens"
      },
      {
        "bbox": [
          100.31158,
          483.72248,
          118.94278,
          491.01848
        ],
        "text": "unter"
      },
      {
        "bbox": [
          122.18558,
          483.72248,
          135.84862,
          491.01848
        ],
        "text": "den"
      },
      {
        "bbox": [
          139.09246,
          483.72248,
          169.63782,
          491.01848
        ],
        "text": "gleichen"
      },
      {
        "bbox": [
          172.88166,
          483.72248,
          221.33054,
          491.01848
        ],
        "text": "Bedingungen"
      },
      {
        "bbox": [
          224.57438,
          483.72248,
          236.88622,
          491.01848
        ],
        "text": "wie"
      },
      {
        "bbox": [
          240.12982,
          483.72248,
          278.47494,
          491.01848
        ],
        "text": "Zahlungen"
      },
      {
        "bbox": [
          281.71878,
          483.72248,
          290.5507,
          491.01848
        ],
        "text": "an"
      }
    ]
  },
  {
    "bbox": [
      304.73038,
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      531.50166,
      496.08392
    ],
    "id": "pdf-009-line-083",
    "source_page": 9,
    "text": "c) alle betroffenen Personen den Bestimmungen von Absatz 6",
    "words": [
      {
        "bbox": [
          304.73038,
          488.78792,
          311.09726,
          496.08392
        ],
        "text": "c)"
      },
      {
        "bbox": [
          317.48622,
          488.78792,
          329.62782,
          496.08392
        ],
        "text": "alle"
      },
      {
        "bbox": [
          332.18582,
          488.78792,
          373.07118,
          496.08392
        ],
        "text": "betroffenen"
      },
      {
        "bbox": [
          375.62958,
          488.78792,
          409.21414,
          496.08392
        ],
        "text": "Personen"
      },
      {
        "bbox": [
          411.77254,
          488.78792,
          425.25758,
          496.08392
        ],
        "text": "den"
      },
      {
        "bbox": [
          427.81598,
          488.78792,
          481.75806,
          496.08392
        ],
        "text": "Bestimmungen"
      },
      {
        "bbox": [
          484.31646,
          488.78792,
          497.35622,
          496.08392
        ],
        "text": "von"
      },
      {
        "bbox": [
          499.91462,
          488.78792,
          524.49478,
          496.08392
        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          527.05366,
          488.78792,
          531.50166,
          496.08392
        ],
        "text": "6"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-084",
    "source_page": 9,
    "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-",
    "words": [
      {
        "bbox": [
          63.77926,
          493.28944,
          78.54966,
          500.58544
        ],
        "text": "eine"
      },
      {
        "bbox": [
          80.53454,
          493.28944,
          89.11958,
          500.58544
        ],
        "text": "im"
      },
      {
        "bbox": [
          91.1039,
          493.28944,
          142.09582,
          500.58544
        ],
        "text": "erstgenannten"
      },
      {
        "bbox": [
          144.0811,
          493.28944,
          162.81094,
          500.58544
        ],
        "text": "Staat"
      },
      {
        "bbox": [
          164.79646,
          493.28944,
          200.3815,
          500.58544
        ],
        "text": "ansässige"
      },
      {
        "bbox": [
          202.36638,
          493.28944,
          227.13678,
          500.58544
        ],
        "text": "Person"
      },
      {
        "bbox": [
          229.12206,
          493.28944,
          244.20446,
          500.58544
        ],
        "text": "zum"
      },
      {
        "bbox": [
          246.18878,
          493.28944,
          268.93622,
          500.58544
        ],
        "text": "Abzug"
      },
      {
        "bbox": [
          270.92198,
          493.28944,
          290.55078,
          500.58544
        ],
        "text": "zuzu-"
      }
    ]
  },
  {
    "bbox": [
      317.48574,
      498.3548,
      433.4987,
      505.6508
    ],
    "id": "pdf-009-line-085",
    "source_page": 9,
    "text": "Buchstabe d zugestimmt haben.",
    "words": [
      {
        "bbox": [
          317.48574,
          498.3548,
          356.00622,
          505.6508
        ],
        "text": "Buchstabe"
      },
      {
        "bbox": [
          358.22782,
          498.3548,
          362.97182,
          505.6508
        ],
        "text": "d"
      },
      {
        "bbox": [
          365.1927,
          498.3548,
          406.82598,
          505.6508
        ],
        "text": "zugestimmt"
      },
      {
        "bbox": [
          409.04822,
          498.3548,
          433.4987,
          505.6508
        ],
        "text": "haben."
      }
    ]
  },
  {
    "bbox": [
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      502.85632,
      290.55134,
      510.15232
    ],
    "id": "pdf-009-line-086",
    "source_page": 9,
    "text": "lassen. Dementsprechend sind Schulden, die ein Unternehmen",
    "words": [
      {
        "bbox": [
          63.77902,
          502.85632,
          88.81542,
          510.15232
        ],
        "text": "lassen."
      },
      {
        "bbox": [
          91.38734,
          502.85632,
          157.18014,
          510.15232
        ],
        "text": "Dementsprechend"
      },
      {
        "bbox": [
          159.75158,
          502.85632,
          174.7183,
          510.15232
        ],
        "text": "sind"
      },
      {
        "bbox": [
          177.28974,
          502.85632,
          213.14662,
          510.15232
        ],
        "text": "Schulden,"
      },
      {
        "bbox": [
          215.71854,
          502.85632,
          226.53222,
          510.15232
        ],
        "text": "die"
      },
      {
        "bbox": [
          229.1043,
          502.85632,
          239.62262,
          510.15232
        ],
        "text": "ein"
      },
      {
        "bbox": [
          242.1951,
          502.85632,
          290.55134,
          510.15232
        ],
        "text": "Unternehmen"
      }
    ]
  },
  {
    "bbox": [
      313.23366,
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      531.50126,
      519.64504
    ],
    "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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          342.2823,
          519.64504
        ],
        "text": "Zum"
      },
      {
        "bbox": [
          344.8431,
          512.34904,
          372.6507,
          519.64504
        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
          375.21206,
          512.34904,
          388.25182,
          519.64504
        ],
        "text": "von"
      },
      {
        "bbox": [
          390.81358,
          512.34904,
          415.39374,
          519.64504
        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          417.95606,
          512.34904,
          422.40406,
          519.64504
        ],
        "text": "5"
      },
      {
        "bbox": [
          424.96582,
          512.34904,
          438.60438,
          519.64504
        ],
        "text": "und"
      },
      {
        "bbox": [
          441.16502,
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          464.2723,
          519.64504
        ],
        "text": "dieses"
      },
      {
        "bbox": [
          466.83478,
          512.34904,
          499.5651,
          519.64504
        ],
        "text": "Absatzes"
      },
      {
        "bbox": [
          502.12758,
          512.34904,
          517.09422,
          519.64504
        ],
        "text": "sind"
      },
      {
        "bbox": [
          519.65486,
          512.34904,
          531.50126,
          519.64504
        ],
        "text": "fol-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-088",
    "source_page": 9,
    "text": "eines Vertragsstaates gegenüber einer im anderen Vertragsstaat",
    "words": [
      {
        "bbox": [
          63.77894,
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          82.59134,
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        ],
        "text": "eines"
      },
      {
        "bbox": [
          84.62222,
          512.4232,
          139.86806,
          519.7192
        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
          141.89894,
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          180.2679,
          519.7192
        ],
        "text": "gegenüber"
      },
      {
        "bbox": [
          182.29686,
          512.4232,
          199.77334,
          519.7192
        ],
        "text": "einer"
      },
      {
        "bbox": [
          201.8023,
          512.4232,
          210.40174,
          519.7192
        ],
        "text": "im"
      },
      {
        "bbox": [
          212.43094,
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          241.4707,
          519.7192
        ],
        "text": "anderen"
      },
      {
        "bbox": [
          243.50086,
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          519.7192
        ],
        "text": "Vertragsstaat"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-089",
    "source_page": 9,
    "text": "gende Bestimmungen und Definitionen anzuwenden:",
    "words": [
      {
        "bbox": [
          304.72918,
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          327.10126,
          529.212
        ],
        "text": "gende"
      },
      {
        "bbox": [
          329.32286,
          521.916,
          383.26494,
          529.212
        ],
        "text": "Bestimmungen"
      },
      {
        "bbox": [
          385.48694,
          521.916,
          399.1255,
          529.212
        ],
        "text": "und"
      },
      {
        "bbox": [
          401.34638,
          521.916,
          443.71414,
          529.212
        ],
        "text": "Definitionen"
      },
      {
        "bbox": [
          445.93614,
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          493.47838,
          529.212
        ],
        "text": "anzuwenden:"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-090",
    "source_page": 9,
    "text": "ansässigen Person hat, bei der Ermittlung des steuerpflichtigen",
    "words": [
      {
        "bbox": [
          63.77846,
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          103.9255,
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        ],
        "text": "ansässigen"
      },
      {
        "bbox": [
          106.37478,
          521.99016,
          131.21718,
          529.28616
        ],
        "text": "Person"
      },
      {
        "bbox": [
          133.66646,
          521.99016,
          147.15214,
          529.28616
        ],
        "text": "hat,"
      },
      {
        "bbox": [
          149.60086,
          521.99016,
          160.41398,
          529.28616
        ],
        "text": "bei"
      },
      {
        "bbox": [
          162.86342,
          521.99016,
          174.56454,
          529.28616
        ],
        "text": "der"
      },
      {
        "bbox": [
          177.01262,
          521.99016,
          213.46022,
          529.28616
        ],
        "text": "Ermittlung"
      },
      {
        "bbox": [
          215.90998,
          521.99016,
          228.9471,
          529.28616
        ],
        "text": "des"
      },
      {
        "bbox": [
          231.3971,
          521.99016,
          290.54998,
          529.28616
        ],
        "text": "steuerpflichtigen"
      }
    ]
  },
  {
    "bbox": [
      63.77814,
      531.55712,
      290.5495,
      538.85312
    ],
    "id": "pdf-009-line-091",
    "source_page": 9,
    "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-",
    "words": [
      {
        "bbox": [
          63.77814,
          531.55712,
          104.0319,
          538.85312
        ],
        "text": "Vermögens"
      },
      {
        "bbox": [
          106.03838,
          531.55712,
          129.14574,
          538.85312
        ],
        "text": "dieses"
      },
      {
        "bbox": [
          131.15222,
          531.55712,
          183.50774,
          538.85312
        ],
        "text": "Unternehmens"
      },
      {
        "bbox": [
          185.51422,
          531.55712,
          203.78958,
          538.85312
        ],
        "text": "unter"
      },
      {
        "bbox": [
          205.79414,
          531.55712,
          219.27926,
          538.85312
        ],
        "text": "den"
      },
      {
        "bbox": [
          221.28502,
          531.55712,
          251.20758,
          538.85312
        ],
        "text": "gleichen"
      },
      {
        "bbox": [
          253.21334,
          531.55712,
          290.5495,
          538.85312
        ],
        "text": "Bedingun-"
      }
    ]
  },
  {
    "bbox": [
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      535.91008,
      531.50174,
      543.20608
    ],
    "id": "pdf-009-line-092",
    "source_page": 9,
    "text": "a) Der Ausdruck „betroffene Person“ bedeutet diejenige Person,",
    "words": [
      {
        "bbox": [
          304.72878,
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          311.09566,
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        ],
        "text": "a)"
      },
      {
        "bbox": [
          317.48462,
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          329.94334,
          543.20608
        ],
        "text": "Der"
      },
      {
        "bbox": [
          331.8763,
          535.91008,
          365.3467,
          543.20608
        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
          367.2799,
          535.91008,
          406.46926,
          543.20608
        ],
        "text": "„betroffene"
      },
      {
        "bbox": [
          408.4031,
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          436.2595,
          543.20608
        ],
        "text": "Person“"
      },
      {
        "bbox": [
          438.19262,
          535.91008,
          469.49222,
          543.20608
        ],
        "text": "bedeutet"
      },
      {
        "bbox": [
          471.42662,
          535.91008,
          502.89558,
          543.20608
        ],
        "text": "diejenige"
      },
      {
        "bbox": [
          504.82942,
          535.91008,
          531.50174,
          543.20608
        ],
        "text": "Person,"
      }
    ]
  },
  {
    "bbox": [
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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": [
          63.7775,
          541.124,
          77.11582,
          548.42
        ],
        "text": "gen"
      },
      {
        "bbox": [
          79.78414,
          541.124,
          91.92166,
          548.42
        ],
        "text": "wie"
      },
      {
        "bbox": [
          94.58958,
          541.124,
          128.2359,
          548.42
        ],
        "text": "Schulden"
      },
      {
        "bbox": [
          130.90422,
          541.124,
          169.28782,
          548.42
        ],
        "text": "gegenüber"
      },
      {
        "bbox": [
          171.95494,
          541.124,
          189.4387,
          548.42
        ],
        "text": "einer"
      },
      {
        "bbox": [
          192.10582,
          541.124,
          200.70702,
          548.42
        ],
        "text": "im"
      },
      {
        "bbox": [
          203.3743,
          541.124,
          254.56094,
          548.42
        ],
        "text": "erstgenannten"
      },
      {
        "bbox": [
          257.22926,
          541.124,
          276.02406,
          548.42
        ],
        "text": "Staat"
      },
      {
        "bbox": [
          278.69262,
          541.124,
          290.5515,
          548.42
        ],
        "text": "an-"
      }
    ]
  },
  {
    "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": [
          317.4851,
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          328.37174,
          552.77296
        ],
        "text": "die"
      },
      {
        "bbox": [
          331.0743,
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          344.63238,
          552.77296
        ],
        "text": "den"
      },
      {
        "bbox": [
          347.33534,
          545.47696,
          359.49814,
          552.77296
        ],
        "text": "Fall"
      },
      {
        "bbox": [
          362.20126,
          545.47696,
          373.97534,
          552.77296
        ],
        "text": "der"
      },
      {
        "bbox": [
          376.67718,
          545.47696,
          420.44326,
          552.77296
        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
          423.14622,
          545.47696,
          453.7335,
          552.77296
        ],
        "text": "Behörde"
      },
      {
        "bbox": [
          456.43606,
          545.47696,
          467.46022,
          552.77296
        ],
        "text": "zur"
      },
      {
        "bbox": [
          470.16206,
          545.47696,
          511.20302,
          552.77296
        ],
        "text": "Beurteilung"
      },
      {
        "bbox": [
          513.90654,
          545.47696,
          531.50126,
          552.77296
        ],
        "text": "nach"
      }
    ]
  },
  {
    "bbox": [
      63.77806,
      550.69088,
      208.43934,
      557.98688
    ],
    "id": "pdf-009-line-095",
    "source_page": 9,
    "text": "sässigen Person zum Abzug zuzulassen.",
    "words": [
      {
        "bbox": [
          63.77806,
          550.69088,
          95.18294,
          557.98688
        ],
        "text": "sässigen"
      },
      {
        "bbox": [
          97.40494,
          550.69088,
          122.24734,
          557.98688
        ],
        "text": "Person"
      },
      {
        "bbox": [
          124.46934,
          550.69088,
          139.58038,
          557.98688
        ],
        "text": "zum"
      },
      {
        "bbox": [
          141.80142,
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        ],
        "text": "Abzug"
      },
      {
        "bbox": [
          166.82878,
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        ],
        "text": "zuzulassen."
      }
    ]
  },
  {
    "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,"
      },
      {
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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",
    "words": [
      {
        "bbox": [
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        "text": "andere"
      },
      {
        "bbox": [
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        ],
        "text": "Person,"
      },
      {
        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
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        ],
        "text": "Steuerpflicht"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "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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    ],
    "id": "pdf-009-line-098",
    "source_page": 9,
    "text": "(5) Unternehmen eines Vertragsstaates, deren Kapital ganz",
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      {
        "bbox": [
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        ],
        "text": "(5)"
      },
      {
        "bbox": [
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        ],
        "text": "Unternehmen"
      },
      {
        "bbox": [
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        ],
        "text": "eines"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaates,"
      },
      {
        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
          244.97782,
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        ],
        "text": "Kapital"
      },
      {
        "bbox": [
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        ],
        "text": "ganz"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-009-line-099",
    "source_page": 9,
    "text": "Vertragsstaaten unmittelbar durch die sich auf Grund dieser",
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      {
        "bbox": [
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        "text": "Vertragsstaaten"
      },
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        "bbox": [
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        ],
        "text": "unmittelbar"
      },
      {
        "bbox": [
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        ],
        "text": "durch"
      },
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        "text": "die"
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      {
        "bbox": [
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        ],
        "text": "sich"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "Grund"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-009-line-100",
    "source_page": 9,
    "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-",
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      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "teilweise"
      },
      {
        "bbox": [
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        ],
        "text": "unmittelbar"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "mittelbar"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Ver-"
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    ]
  },
  {
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    ],
    "id": "pdf-009-line-101",
    "source_page": 9,
    "text": "Beurteilung ergebende Verständigungslösung berührt wird.",
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      {
        "bbox": [
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        "text": "Beurteilung"
      },
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        "bbox": [
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        ],
        "text": "ergebende"
      },
      {
        "bbox": [
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        ],
        "text": "Verständigungslösung"
      },
      {
        "bbox": [
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        ],
        "text": "berührt"
      },
      {
        "bbox": [
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        ],
        "text": "wird."
      }
    ]
  },
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    "id": "pdf-009-line-102",
    "source_page": 9,
    "text": "tragsstaat ansässigen Person oder mehreren solchen Personen",
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      {
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        "text": "tragsstaat"
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        "bbox": [
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        "text": "ansässigen"
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        "text": "oder"
      },
      {
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        "text": "mehreren"
      },
      {
        "bbox": [
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        ],
        "text": "solchen"
      },
      {
        "bbox": [
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        ],
        "text": "Personen"
      }
    ]
  },
  {
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    "id": "pdf-009-line-103",
    "source_page": 9,
    "text": "gehört oder ihrer Kontrolle unterliegt, dürfen im erstgenannten",
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      {
        "bbox": [
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        "text": "gehört"
      },
      {
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "ihrer"
      },
      {
        "bbox": [
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        ],
        "text": "Kontrolle"
      },
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        "bbox": [
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        "text": "unterliegt,"
      },
      {
        "bbox": [
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        ],
        "text": "dürfen"
      },
      {
        "bbox": [
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          236.00382,
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        "text": "erstgenannten"
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    ]
  },
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    "id": "pdf-009-line-104",
    "source_page": 9,
    "text": "b) Der Ausdruck „Anfangszeitpunkt“ eines Falles ist der frühes-",
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      {
        "bbox": [
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        ],
        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "text": "Der"
      },
      {
        "bbox": [
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        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
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        ],
        "text": "„Anfangszeitpunkt“"
      },
      {
        "bbox": [
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        ],
        "text": "eines"
      },
      {
        "bbox": [
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          480.05558,
          605.03472
        ],
        "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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    ],
    "id": "pdf-009-line-105",
    "source_page": 9,
    "text": "Staat keiner Besteuerung oder damit zusammenhängenden Ver-",
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      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "keiner"
      },
      {
        "bbox": [
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        ],
        "text": "Besteuerung"
      },
      {
        "bbox": [
          155.08782,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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          193.37182,
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        ],
        "text": "damit"
      },
      {
        "bbox": [
          195.35102,
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        ],
        "text": "zusammenhängenden"
      },
      {
        "bbox": [
          275.98302,
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        ],
        "text": "Ver-"
      }
    ]
  },
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    "id": "pdf-009-line-106",
    "source_page": 9,
    "text": "te Zeitpunkt, an dem beide zuständigen Behörden die zur",
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      {
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        ],
        "text": "te"
      },
      {
        "bbox": [
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        ],
        "text": "Zeitpunkt,"
      },
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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"
      },
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        ],
        "text": "Behörden"
      },
      {
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "zur"
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    ]
  },
  {
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    "id": "pdf-009-line-107",
    "source_page": 9,
    "text": "pflichtung unterworfen werden, die anders oder belastender ist",
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      {
        "bbox": [
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        "text": "pflichtung"
      },
      {
        "bbox": [
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        ],
        "text": "unterworfen"
      },
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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          189.14062,
          619.97192
        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "anders"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          237.67902,
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        ],
        "text": "belastender"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-108",
    "source_page": 9,
    "text": "materiellen Beurteilung eines Verständigungsverfahrens",
    "words": [
      {
        "bbox": [
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        ],
        "text": "materiellen"
      },
      {
        "bbox": [
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          405.05926,
          624.16864
        ],
        "text": "Beurteilung"
      },
      {
        "bbox": [
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          430.4879,
          624.16864
        ],
        "text": "eines"
      },
      {
        "bbox": [
          436.74838,
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          531.49934,
          624.16864
        ],
        "text": "Verständigungsverfahrens"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-009-line-109",
    "source_page": 9,
    "text": "als die Besteuerung und die damit zusammenhängenden Ver-",
    "words": [
      {
        "bbox": [
          63.77582,
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          73.99822,
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          90.44942,
          622.24312,
          136.58862,
          629.53912
        ],
        "text": "Besteuerung"
      },
      {
        "bbox": [
          139.33182,
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          153.12222,
          629.53912
        ],
        "text": "und"
      },
      {
        "bbox": [
          155.86302,
          622.24312,
          166.82782,
          629.53912
        ],
        "text": "die"
      },
      {
        "bbox": [
          169.57022,
          622.24312,
          190.02862,
          629.53912
        ],
        "text": "damit"
      },
      {
        "bbox": [
          192.77102,
          622.24312,
          272.96462,
          629.53912
        ],
        "text": "zusammenhängenden"
      },
      {
        "bbox": [
          275.70702,
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        "text": "Bonn"
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      {
        "bbox": [
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        "text": "am"
      },
      {
        "bbox": [
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        "text": "10."
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      {
        "bbox": [
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        "text": "Dezember"
      },
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        "bbox": [
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        "text": "2012"
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    "text": "e) Die Entscheidung gilt als Beilegung durch Verständigung",
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      {
        "bbox": [
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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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        "bbox": [
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        "text": "Beilegung"
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        "bbox": [
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        "text": "durch"
      },
      {
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        "text": "Verständigung"
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    "id": "pdf-010-line-004",
    "source_page": 10,
    "text": "genen steuerlichen Zwecke nicht benötigt. Die im vorstehenden",
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      {
        "bbox": [
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        "text": "genen"
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        "text": "steuerlichen"
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        "text": "Zwecke"
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      {
        "bbox": [
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        "text": "nicht"
      },
      {
        "bbox": [
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        "text": "benötigt."
      },
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        "bbox": [
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        "text": "Die"
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      {
        "bbox": [
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        "text": "im"
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    "id": "pdf-010-line-005",
    "source_page": 10,
    "text": "nach diesem Artikel, die für beide Vertragsstaaten bezüglich",
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      {
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        "text": "diesem"
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      {
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        "text": "Artikel,"
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        "text": "die"
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      {
        "bbox": [
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        "text": "für"
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        "bbox": [
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        ],
        "text": "beide"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
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        "text": "bezüglich"
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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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        "bbox": [
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        "text": "enthaltene"
      },
      {
        "bbox": [
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        "text": "Verpflichtung"
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        "text": "unterliegt"
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        "bbox": [
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        "text": "den"
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        "text": "Beschränkungen"
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        "text": "ge-"
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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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      {
        "bbox": [
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        "text": "dieses"
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      {
        "bbox": [
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        "text": "Falls"
      },
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        "bbox": [
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        ],
        "text": "bindend"
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        "text": "ist,"
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      {
        "bbox": [
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        ],
        "text": "es"
      },
      {
        "bbox": [
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        ],
        "text": "sei"
      },
      {
        "bbox": [
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        ],
        "text": "denn,"
      },
      {
        "bbox": [
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        ],
        "text": "dass"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
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      {
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        "text": "betroffene"
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    ]
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    "text": "mäß Absatz 3, wobei diese jedoch in keinem Fall so auszulegen",
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      {
        "bbox": [
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        "text": "mäß"
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      {
        "bbox": [
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        "text": "Absatz"
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      {
        "bbox": [
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        "text": "3,"
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        "text": "wobei"
      },
      {
        "bbox": [
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          400.97248,
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        ],
        "text": "diese"
      },
      {
        "bbox": [
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        ],
        "text": "jedoch"
      },
      {
        "bbox": [
          429.55432,
          94.25578,
          435.77768,
          101.55178
        ],
        "text": "in"
      },
      {
        "bbox": [
          437.99528,
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          463.74888,
          101.55178
        ],
        "text": "keinem"
      },
      {
        "bbox": [
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          478.0188,
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        ],
        "text": "Fall"
      },
      {
        "bbox": [
          480.23648,
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        "text": "auszulegen"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-009",
    "source_page": 10,
    "text": "Person die Entscheidung der Schiedsstelle nicht anerkennt",
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      {
        "bbox": [
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        "text": "Person"
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      {
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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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      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          254.7908,
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        "text": "anerkennt"
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    ]
  },
  {
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    "id": "pdf-010-line-010",
    "source_page": 10,
    "text": "sind, dass ein Vertragsstaat die Erteilung von Informationen nur",
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      {
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        "text": "sind,"
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        "text": "dass"
      },
      {
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        ],
        "text": "ein"
      },
      {
        "bbox": [
          356.53856,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "Erteilung"
      },
      {
        "bbox": [
          452.82824,
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
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        "text": "nur"
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    ]
  },
  {
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    "id": "pdf-010-line-011",
    "source_page": 10,
    "text": "oder die zuständigen Behörden innerhalb von drei Monaten",
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      {
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        "text": "oder"
      },
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "zuständigen"
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        ],
        "text": "Behörden"
      },
      {
        "bbox": [
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        ],
        "text": "innerhalb"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        "text": "drei"
      },
      {
        "bbox": [
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        "text": "Monaten"
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    ]
  },
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    "id": "pdf-010-line-012",
    "source_page": 10,
    "text": "deshalb ablehnen kann, weil er kein inländisches Interesse an",
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      {
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        "text": "deshalb"
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        "text": "ablehnen"
      },
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        "text": "kann,"
      },
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        ],
        "text": "weil"
      },
      {
        "bbox": [
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        ],
        "text": "er"
      },
      {
        "bbox": [
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        "text": "kein"
      },
      {
        "bbox": [
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        "text": "inländisches"
      },
      {
        "bbox": [
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        "text": "Interesse"
      },
      {
        "bbox": [
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        "text": "an"
      }
    ]
  },
  {
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    "id": "pdf-010-line-013",
    "source_page": 10,
    "text": "nach Entscheidung der Schiedsstelle eine abweichende",
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      {
        "bbox": [
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        "text": "nach"
      },
      {
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        ],
        "text": "Entscheidung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Schiedsstelle"
      },
      {
        "bbox": [
          222.3928,
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "abweichende"
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    ]
  },
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    "id": "pdf-010-line-014",
    "source_page": 10,
    "text": "solchen Informationen hat.",
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      {
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        ],
        "text": "solchen"
      },
      {
        "bbox": [
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
          386.33776,
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        ],
        "text": "hat."
      }
    ]
  },
  {
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    "id": "pdf-010-line-015",
    "source_page": 10,
    "text": "Einigung erzielen.",
    "words": [
      {
        "bbox": [
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          107.49816,
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        ],
        "text": "Einigung"
      },
      {
        "bbox": [
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        ],
        "text": "erzielen."
      }
    ]
  },
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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",
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      {
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        "text": "(5)"
      },
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        ],
        "text": "Absatz"
      },
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        ],
        "text": "3"
      },
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        ],
        "text": "ist"
      },
      {
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "keinem"
      },
      {
        "bbox": [
          410.47056,
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        ],
        "text": "Fall"
      },
      {
        "bbox": [
          425.4796,
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          434.14392,
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        ],
        "text": "so"
      },
      {
        "bbox": [
          436.8832,
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        ],
        "text": "auszulegen,"
      },
      {
        "bbox": [
          483.0016,
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        ],
        "text": "als"
      },
      {
        "bbox": [
          495.956,
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        ],
        "text": "könne"
      },
      {
        "bbox": [
          520.81848,
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        ],
        "text": "ein"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-017",
    "source_page": 10,
    "text": "f) Zum Zwecke eines Schiedsverfahrens unter Absatz 5 und",
    "words": [
      {
        "bbox": [
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        ],
        "text": "f)"
      },
      {
        "bbox": [
          76.5348,
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        ],
        "text": "Zum"
      },
      {
        "bbox": [
          95.72248,
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          123.97504,
          153.4521
        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
          126.97208,
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        ],
        "text": "eines"
      },
      {
        "bbox": [
          149.13856,
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        ],
        "text": "Schiedsverfahrens"
      },
      {
        "bbox": [
          219.64008,
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          238.27112,
          153.4521
        ],
        "text": "unter"
      },
      {
        "bbox": [
          241.26736,
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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        ],
        "text": "5"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-018",
    "source_page": 10,
    "text": "Vertragsstaat die Erteilung von Informationen nur deshalb ableh-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          366.1916,
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        ],
        "text": "Erteilung"
      },
      {
        "bbox": [
          399.32056,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          414.28896,
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
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        ],
        "text": "nur"
      },
      {
        "bbox": [
          478.79936,
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        ],
        "text": "deshalb"
      },
      {
        "bbox": [
          508.93072,
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        ],
        "text": "ableh-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-019",
    "source_page": 10,
    "text": "dieses Absatzes sind die Mitglieder der Schiedsstelle und de-",
    "words": [
      {
        "bbox": [
          76.53512,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Absatzes"
      },
      {
        "bbox": [
          135.35448,
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          150.10272,
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        ],
        "text": "sind"
      },
      {
        "bbox": [
          152.02856,
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          162.69664,
          163.01906
        ],
        "text": "die"
      },
      {
        "bbox": [
          164.62312,
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        ],
        "text": "Mitglieder"
      },
      {
        "bbox": [
          201.294,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          214.7752,
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        ],
        "text": "Schiedsstelle"
      },
      {
        "bbox": [
          263.13,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          278.54864,
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        ],
        "text": "de-"
      }
    ]
  },
  {
    "bbox": [
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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": [
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        ],
        "text": "nen,"
      },
      {
        "bbox": [
          322.0916,
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          335.97824,
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        ],
        "text": "weil"
      },
      {
        "bbox": [
          337.97064,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          350.76136,
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
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        ],
        "text": "sich"
      },
      {
        "bbox": [
          418.48624,
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          429.28456,
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        ],
        "text": "bei"
      },
      {
        "bbox": [
          431.27696,
          155.85834,
          448.72392,
          163.15434
        ],
        "text": "einer"
      },
      {
        "bbox": [
          450.71504,
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        ],
        "text": "Bank,"
      },
      {
        "bbox": [
          473.27232,
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        ],
        "text": "einem"
      },
      {
        "bbox": [
          496.87056,
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        ],
        "text": "sonstigen"
      }
    ]
  },
  {
    "bbox": [
      76.53544,
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    ],
    "id": "pdf-010-line-021",
    "source_page": 10,
    "text": "ren Mitarbeiter als beteiligte „Personen oder Behörden“ anzu-",
    "words": [
      {
        "bbox": [
          76.53544,
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        ],
        "text": "ren"
      },
      {
        "bbox": [
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        ],
        "text": "Mitarbeiter"
      },
      {
        "bbox": [
          129.21352,
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          139.142,
          172.58594
        ],
        "text": "als"
      },
      {
        "bbox": [
          141.07152,
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        ],
        "text": "beteiligte"
      },
      {
        "bbox": [
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        ],
        "text": "„Personen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Behörden“"
      },
      {
        "bbox": [
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        ],
        "text": "anzu-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-022",
    "source_page": 10,
    "text": "Finanzinstitut, einem Bevollmächtigen, Vertreter oder Treuhänder",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Finanzinstitut,"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
          379.05944,
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        ],
        "text": "Bevollmächtigen,"
      },
      {
        "bbox": [
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        ],
        "text": "Vertreter"
      },
      {
        "bbox": [
          473.808,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          491.91784,
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        ],
        "text": "Treuhänder"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-023",
    "source_page": 10,
    "text": "sehen, denen Informationen gemäß Artikel 26 des Abkom-",
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      {
        "bbox": [
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        ],
        "text": "sehen,"
      },
      {
        "bbox": [
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        ],
        "text": "denen"
      },
      {
        "bbox": [
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
          181.27648,
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        ],
        "text": "gemäß"
      },
      {
        "bbox": [
          208.70192,
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
          234.16616,
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          243.12288,
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        ],
        "text": "26"
      },
      {
        "bbox": [
          245.8508,
          174.85682,
          259.01072,
          182.15282
        ],
        "text": "des"
      },
      {
        "bbox": [
          261.73928,
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        ],
        "text": "Abkom-"
      }
    ]
  },
  {
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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": [
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        ],
        "text": "befinden"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "weil"
      },
      {
        "bbox": [
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        ],
        "text": "sie"
      },
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        "bbox": [
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        ],
        "text": "sich"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "Eigentum"
      },
      {
        "bbox": [
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        ],
        "text": "an"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "be-"
      }
    ]
  },
  {
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    "id": "pdf-010-line-025",
    "source_page": 10,
    "text": "mens zugänglich gemacht werden dürfen.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "mens"
      },
      {
        "bbox": [
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        ],
        "text": "zugänglich"
      },
      {
        "bbox": [
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        ],
        "text": "gemacht"
      },
      {
        "bbox": [
          172.53928,
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          198.89936,
          191.71978
        ],
        "text": "werden"
      },
      {
        "bbox": [
          201.12136,
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        ],
        "text": "dürfen."
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-026",
    "source_page": 10,
    "text": "ziehen. Ungeachtet des Absatzes 3 oder entgegenstehender Be-",
    "words": [
      {
        "bbox": [
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          329.75336,
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        ],
        "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,
          421.92896,
          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,
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          531.48176,
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        ],
        "text": "Be-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-027",
    "source_page": 10,
    "text": "stimmungen des innerstaatlichen Rechts verfügen die Steuerbe-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "stimmungen"
      },
      {
        "bbox": [
          350.66848,
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          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,
          194.12602,
          494.23936,
          201.42202
        ],
        "text": "die"
      },
      {
        "bbox": [
          496.21784,
          194.12602,
          531.47928,
          201.42202
        ],
        "text": "Steuerbe-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-028",
    "source_page": 10,
    "text": "(7) Die zuständigen Behörden der Vertragsstaaten regeln die",
    "words": [
      {
        "bbox": [
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          80.8728,
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        ],
        "text": "(7)"
      },
      {
        "bbox": [
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          97.02064,
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        ],
        "text": "Die"
      },
      {
        "bbox": [
          99.55112,
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          142.95216,
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        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
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        ],
        "text": "Behörden"
      },
      {
        "bbox": [
          182.82904,
          198.06114,
          194.53016,
          205.35714
        ],
        "text": "der"
      },
      {
        "bbox": [
          197.05984,
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        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
          255.28456,
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          277.20704,
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        ],
        "text": "regeln"
      },
      {
        "bbox": [
          279.73792,
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        ],
        "text": "die"
      }
    ]
  },
  {
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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,
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        ],
        "text": "hörden"
      },
      {
        "bbox": [
          331.24744,
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          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,
          210.9889
        ],
        "text": "sofern"
      },
      {
        "bbox": [
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        "text": "dies"
      },
      {
        "bbox": [
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        "text": "für"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Erfüllung"
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    ]
  },
  {
    "bbox": [
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    "source_page": 10,
    "text": "weiteren Einzelheiten der Anwendung und Durchführung des",
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      {
        "bbox": [
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        "text": "weiteren"
      },
      {
        "bbox": [
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        "text": "Einzelheiten"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Anwendung"
      },
      {
        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "Durchführung"
      },
      {
        "bbox": [
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        "text": "des"
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    ]
  },
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    "text": "der Verpflichtungen unter diesem Absatz erforderlich ist, über die",
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      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Verpflichtungen"
      },
      {
        "bbox": [
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        ],
        "text": "unter"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
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        "text": "Absatz"
      },
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        ],
        "text": "erforderlich"
      },
      {
        "bbox": [
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        ],
        "text": "ist,"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
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        "text": "die"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-032",
    "source_page": 10,
    "text": "Schiedsverfahrens durch Verständigungsvereinbarung.",
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      {
        "bbox": [
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        "text": "Schiedsverfahrens"
      },
      {
        "bbox": [
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        ],
        "text": "durch"
      },
      {
        "bbox": [
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        "text": "Verständigungsvereinbarung."
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    ]
  },
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    "source_page": 10,
    "text": "Befugnis, die Offenlegung der in diesem Absatz genannten",
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      {
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        "text": "Befugnis,"
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        ],
        "text": "die"
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      {
        "bbox": [
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        ],
        "text": "Offenlegung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
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        "text": "Absatz"
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        "text": "genannten"
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    ]
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    "text": "(8) Werden bei der Durchführung dieses Artikels personenbe-",
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        "text": "(8)"
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        "text": "Werden"
      },
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Durchführung"
      },
      {
        "bbox": [
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        "text": "dieses"
      },
      {
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        "text": "Artikels"
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        "text": "personenbe-"
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    "text": "Informationen durchzusetzen.",
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        "text": "Informationen"
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      {
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        "text": "durchzusetzen."
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    "text": "zogene Daten ausgetauscht, so ist Nummer 3 des Protokolls zum",
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        "text": "zogene"
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      {
        "bbox": [
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        "text": "Daten"
      },
      {
        "bbox": [
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        "text": "ausgetauscht,"
      },
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        "text": "so"
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        "text": "ist"
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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": "zum"
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    "id": "pdf-010-line-037",
    "source_page": 10,
    "text": "Abkommen vom 2. September 2009 zwischen der Regierung der",
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        "text": "vom"
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        "text": "2."
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        "text": "September"
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        "text": "2009"
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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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    ]
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    "text": "Artikel 27",
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        "text": "Artikel"
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        "text": "27"
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    "text": "Bundesrepublik Deutschland und der Regierung des Fürsten-",
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      {
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        "text": "Bundesrepublik"
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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": "Fürsten-"
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    ]
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    "source_page": 10,
    "text": "Amtshilfe bei der Zustellung",
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        "text": "Amtshilfe"
      },
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        ],
        "text": "bei"
      },
      {
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        ],
        "text": "der"
      },
      {
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        "text": "Zustellung"
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    ]
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    "text": "tums Liechtenstein über die Zusammenarbeit und den Informa-",
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        "text": "tums"
      },
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        "text": "Liechtenstein"
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        "text": "über"
      },
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        "text": "die"
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        "text": "Zusammenarbeit"
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        "text": "und"
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        "text": "den"
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        "text": "Informa-"
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    "id": "pdf-010-line-042",
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    "text": "tionsaustausch in Steuersachen anzuwenden.",
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      {
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        "text": "tionsaustausch"
      },
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        "text": "in"
      },
      {
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        ],
        "text": "Steuersachen"
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      {
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        "text": "anzuwenden."
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    ]
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    "text": "(1) Auf Antrag der zuständigen Behörde eines Vertragsstaates",
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        "text": "(1)"
      },
      {
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        "text": "Auf"
      },
      {
        "bbox": [
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        ],
        "text": "Antrag"
      },
      {
        "bbox": [
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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": "eines"
      },
      {
        "bbox": [
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        "text": "Vertragsstaates"
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    ]
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    "text": "stellt die zuständige Behörde des anderen Vertragsstaates nach",
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        "text": "stellt"
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        ],
        "text": "die"
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        "text": "zuständige"
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        ],
        "text": "Behörde"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
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      {
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        "text": "Vertragsstaates"
      },
      {
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        ],
        "text": "nach"
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    ]
  },
  {
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    "source_page": 10,
    "text": "Artikel 26",
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        ],
        "text": "Artikel"
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      {
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        "text": "26"
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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"
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      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Rechtsvorschriften"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
          446.68816,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "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": [
          336.80024,
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        ],
        "text": "Rechtsakte"
      },
      {
        "bbox": [
          380.0116,
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          388.64568,
          317.6937
        ],
        "text": "im"
      },
      {
        "bbox": [
          391.34576,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
          423.2948,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          473.4616,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Empfänger"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-048",
    "source_page": 10,
    "text": "Informationsaustausch",
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      {
        "bbox": [
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        ],
        "text": "Informationsaustausch"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-049",
    "source_page": 10,
    "text": "im anderen Vertragsstaat alle von Verwaltungsbehörden des",
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      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
          350.36128,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "alle"
      },
      {
        "bbox": [
          418.2804,
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Verwaltungsbehörden"
      },
      {
        "bbox": [
          518.2632,
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        ],
        "text": "des"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-050",
    "source_page": 10,
    "text": "(1) Die zuständigen Behörden der Vertragsstaaten tauschen",
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      {
        "bbox": [
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        ],
        "text": "(1)"
      },
      {
        "bbox": [
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        ],
        "text": "Die"
      },
      {
        "bbox": [
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        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
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        ],
        "text": "Behörden"
      },
      {
        "bbox": [
          184.17344,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          198.64808,
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          334.8745
        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
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        ],
        "text": "tauschen"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-051",
    "source_page": 10,
    "text": "einen Vertragsstaates ausgehenden Rechtsakte und Gerichts-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "einen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
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        ],
        "text": "ausgehenden"
      },
      {
        "bbox": [
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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-052",
    "source_page": 10,
    "text": "die Informationen aus, die zur Durchführung dieses Abkommens",
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      {
        "bbox": [
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        "text": "die"
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      {
        "bbox": [
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
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        ],
        "text": "aus,"
      },
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        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "zur"
      },
      {
        "bbox": [
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        ],
        "text": "Durchführung"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommens"
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    ]
  },
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    "id": "pdf-010-line-053",
    "source_page": 10,
    "text": "entscheidungen zu, die mit der Anwendung der unter dieses Ab-",
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      {
        "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": [
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        ],
        "text": "unter"
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      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        "text": "Ab-"
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    ]
  },
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    "source_page": 10,
    "text": "oder zur Verwaltung oder Anwendung des innerstaatlichen",
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      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "zur"
      },
      {
        "bbox": [
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        ],
        "text": "Verwaltung"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Anwendung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "innerstaatlichen"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-055",
    "source_page": 10,
    "text": "kommen fallenden Steuern zusammenhängen.",
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      {
        "bbox": [
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        ],
        "text": "kommen"
      },
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        "bbox": [
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        ],
        "text": "fallenden"
      },
      {
        "bbox": [
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        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          402.57144,
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        ],
        "text": "zusammenhängen."
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    ]
  },
  {
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    "id": "pdf-010-line-056",
    "source_page": 10,
    "text": "Rechts betreffend Steuern jeder Art und Bezeichnung, die für",
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      {
        "bbox": [
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        ],
        "text": "Rechts"
      },
      {
        "bbox": [
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        ],
        "text": "betreffend"
      },
      {
        "bbox": [
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        ],
        "text": "Steuern"
      },
      {
        "bbox": [
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        ],
        "text": "jeder"
      },
      {
        "bbox": [
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        ],
        "text": "Art"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Bezeichnung,"
      },
      {
        "bbox": [
          267.01456,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      }
    ]
  },
  {
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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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        ],
        "text": "enthält"
      },
      {
        "bbox": [
          449.55048,
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        ],
        "text": "Angaben"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
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        ],
        "text": "Art"
      },
      {
        "bbox": [
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        ],
        "text": "und"
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    ]
  },
  {
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    "id": "pdf-010-line-058",
    "source_page": 10,
    "text": "Rechnung der Vertragsstaaten oder ihrer Gebietskörperschaften",
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      {
        "bbox": [
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        ],
        "text": "Rechnung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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          171.47,
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        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
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          189.7384,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "ihrer"
      },
      {
        "bbox": [
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        ],
        "text": "Gebietskörperschaften"
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    ]
  },
  {
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    "id": "pdf-010-line-059",
    "source_page": 10,
    "text": "Gegenstand des Rechtsaktes oder der Gerichtsentscheidung so-",
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      {
        "bbox": [
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        ],
        "text": "Gegenstand"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
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        ],
        "text": "Rechtsaktes"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Gerichtsentscheidung"
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      {
        "bbox": [
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        "text": "so-"
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    ]
  },
  {
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    "id": "pdf-010-line-060",
    "source_page": 10,
    "text": "erhoben werden, voraussichtlich erheblich sind, soweit die die-",
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      {
        "bbox": [
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        ],
        "text": "erhoben"
      },
      {
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        ],
        "text": "werden,"
      },
      {
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        ],
        "text": "voraussichtlich"
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        ],
        "text": "erheblich"
      },
      {
        "bbox": [
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        ],
        "text": "sind,"
      },
      {
        "bbox": [
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        ],
        "text": "soweit"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "die-"
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    ]
  },
  {
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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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        "bbox": [
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        "bbox": [
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    "text": "sem Recht entsprechende Besteuerung nicht diesem Abkom-",
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        "text": "Recht"
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        "text": "entsprechende"
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        "text": "Besteuerung"
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        "bbox": [
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        "text": "nicht"
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        "bbox": [
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        "text": "diesem"
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        "text": "Abkom-"
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    "text": "zur Identifizierung des Empfängers, sofern die ersuchende Be-",
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        "bbox": [
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        "text": "zur"
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        "text": "Identifizierung"
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        "text": "Empfängers,"
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        "text": "Be-"
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    "text": "men widerspricht. Der Informationsaustausch ist durch Artikel 1",
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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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    "id": "pdf-010-line-065",
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    "text": "hörde hierzu Zugang hat.",
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        "text": "hörde"
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        "text": "hierzu"
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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": "(3) Die ersuchte Behörde teilt der ersuchenden Behörde un-",
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        "text": "Die"
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        "text": "ersuchte"
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        "text": "Behörde"
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        "text": "teilt"
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        "text": "der"
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        "text": "Behörde"
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        "text": "un-"
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        "text": "Alle"
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        "text": "die"
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        "text": "ein"
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    "text": "verzüglich mit, was aufgrund des Zustellungsersuchens veran-",
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        "text": "des"
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    "text": "erhalten hat, sind ebenso geheim zu halten wie die aufgrund des",
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        "text": "halten"
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        "text": "die"
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        "text": "des"
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    "text": "lasst worden ist, und insbesondere, an welchem Tag der Rechts-",
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      {
        "bbox": [
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        "text": "lasst"
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        "text": "worden"
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        "text": "ist,"
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        "text": "und"
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      {
        "bbox": [
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        "text": "insbesondere,"
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      {
        "bbox": [
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        "text": "an"
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      {
        "bbox": [
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        "text": "welchem"
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        "text": "Tag"
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        "text": "der"
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    "text": "innerstaatlichen Rechts dieses Staates beschafften Informatio-",
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        "text": "Rechts"
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        "text": "dieses"
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        "text": "Staates"
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    "id": "pdf-010-line-073",
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    "text": "akt oder die Gerichtsentscheidung zugestellt wurde.",
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        "text": "akt"
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        "text": "oder"
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        "text": "die"
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        "text": "Gerichtsentscheidung"
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        "text": "zugestellt"
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        "text": "wurde."
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    ]
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    "text": "nen und dürfen nur den Personen oder Behörden (einschließlich",
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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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        "text": "(einschließlich"
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    "source_page": 10,
    "text": "der Gerichte und der Verwaltungsbehörden) zugänglich gemacht",
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        "text": "der"
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        "text": "Gerichte"
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        "text": "der"
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      {
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        "text": "Verwaltungsbehörden)"
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        "text": "zugänglich"
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    "text": "(4) Behörden der Vertragsstaaten können die Zustellung oder",
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        "text": "Behörden"
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        "text": "Vertragsstaaten"
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        "text": "können"
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        "text": "die"
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        "text": "Zustellung"
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    ]
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    "text": "werden, die mit der Veranlagung oder Erhebung, mit der Vollstre-",
    "words": [
      {
        "bbox": [
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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": "mit"
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        "text": "der"
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        "text": "Vollstre-"
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    "id": "pdf-010-line-078",
    "source_page": 10,
    "text": "Bekanntgabe von Verwaltungsakten und Schriftstücken, die mit",
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        "text": "Verwaltungsakten"
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        "text": "Entscheidung"
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    "text": "hörden befasst sind. Diese Personen oder Behörden dürfen die",
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        "text": "Diese"
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    "text": "Postweg bewirken.",
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    "id": "pdf-010-line-087",
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    "text": "Informationen nur für diese Zwecke verwenden. Sie dürfen die",
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    "text": "Informationen in einem verwaltungs- oder strafrechtlichen Ermitt-",
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        "text": "einem"
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    "text": "Artikel 28",
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        "text": "28"
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    "id": "pdf-010-line-090",
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    "text": "lungsverfahren, in einem öffentlichen Gerichtsverfahren oder in",
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      {
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        "text": "in"
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        "text": "einem"
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        "text": "öffentlichen"
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        "text": "Gerichtsverfahren"
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        "text": "in"
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    ]
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    "text": "Amtshilfe bei der Erhebung von Steuern",
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      {
        "bbox": [
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        "text": "Amtshilfe"
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      {
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        "text": "bei"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Erhebung"
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      {
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        "text": "von"
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        "text": "Steuern"
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    ]
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  {
    "bbox": [
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    "id": "pdf-010-line-092",
    "source_page": 10,
    "text": "einer Gerichtsentscheidung offenlegen. Ungeachtet der vorste-",
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        "text": "Gerichtsentscheidung"
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        "text": "Ungeachtet"
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        "bbox": [
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    "text": "henden Bestimmungen kann ein Vertragsstaat die erhaltenen",
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        "text": "Bestimmungen"
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    "text": "(1) Die Vertragsstaaten leisten sich gegenseitige Amtshilfe bei",
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        "text": "Die"
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        "text": "leisten"
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        "text": "sich"
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        "text": "gegenseitige"
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        "text": "andere"
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        "text": "Zwecke"
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        "text": "verwenden,"
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        "text": "wenn"
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        "text": "solche"
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        "text": "Infor-"
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        "text": "Erhebung"
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    "text": "Artikel 1 und 2 nicht eingeschränkt. Die zuständigen Behörden",
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        "text": "2"
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        "text": "nicht"
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        "text": "eingeschränkt."
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        "text": "Die"
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        "text": "zuständigen"
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    "text": "Zwecke verwendet werden dürfen und die zuständige Behörde",
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        "text": "verwendet"
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        "text": "werden"
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        "text": "dürfen"
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        "text": "und"
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        "text": "die"
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        "text": "zuständige"
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    "text": "der Vertragsstaaten können in gegenseitigem Einvernehmen re-",
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        "text": "in"
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        "text": "gegenseitigem"
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    "text": "des übermittelnden Staates dieser anderen Verwendung zuge-",
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        "text": "übermittelnden"
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        "text": "Staates"
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        "text": "dieser"
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        "text": "anderen"
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        "text": "Verwendung"
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        "text": "zuge-"
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    "text": "geln, wie dieser Artikel durchzuführen ist.",
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    "text": "stimmt hat.",
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        "text": "stimmt"
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    "text": "(2) Der in diesem Artikel verwendete Ausdruck „Steueran-",
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        "text": "in"
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        "text": "diesem"
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        "text": "Artikel"
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        ],
        "text": "verwendete"
      },
      {
        "bbox": [
          454.36632,
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        ],
        "text": "Ausdruck"
      },
      {
        "bbox": [
          492.32712,
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        ],
        "text": "„Steueran-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-105",
    "source_page": 10,
    "text": "(3) Die Absätze 1 und 2 sind nicht so auszulegen, als ver-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "(3)"
      },
      {
        "bbox": [
          85.67568,
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        ],
        "text": "Die"
      },
      {
        "bbox": [
          100.66848,
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          620.4569
        ],
        "text": "Absätze"
      },
      {
        "bbox": [
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        ],
        "text": "1"
      },
      {
        "bbox": [
          140.60848,
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "2"
      },
      {
        "bbox": [
          165.09808,
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          180.33088,
          620.4569
        ],
        "text": "sind"
      },
      {
        "bbox": [
          183.44288,
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          620.4569
        ],
        "text": "nicht"
      },
      {
        "bbox": [
          204.39648,
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          213.07728,
          620.4569
        ],
        "text": "so"
      },
      {
        "bbox": [
          216.19168,
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        ],
        "text": "auszulegen,"
      },
      {
        "bbox": [
          262.85168,
          613.1609,
          273.09968,
          620.4569
        ],
        "text": "als"
      },
      {
        "bbox": [
          276.21408,
          613.1609,
          290.55008,
          620.4569
        ],
        "text": "ver-"
      }
    ]
  },
  {
    "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,
          615.67834,
          332.70472,
          622.97434
        ],
        "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,
          615.67834,
          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,
          615.67834,
          481.94072,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          483.95888,
          615.67834,
          511.68616,
          622.97434
        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          513.70432,
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          531.47576,
          622.97434
        ],
        "text": "jeder"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-107",
    "source_page": 10,
    "text": "pflichteten sie einen Vertragsstaat,",
    "words": [
      {
        "bbox": [
          63.77808,
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          101.06208,
          630.0241
        ],
        "text": "pflichteten"
      },
      {
        "bbox": [
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          630.0241
        ],
        "text": "sie"
      },
      {
        "bbox": [
          115.57648,
          622.7281,
          134.83728,
          630.0241
        ],
        "text": "einen"
      },
      {
        "bbox": [
          137.05888,
          622.7281,
          186.33248,
          630.0241
        ],
        "text": "Vertragsstaat,"
      }
    ]
  },
  {
    "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,
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          315.02872,
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        ],
        "text": "Art"
      },
      {
        "bbox": [
          316.98928,
          625.24538,
          330.54928,
          632.54138
        ],
        "text": "und"
      },
      {
        "bbox": [
          332.50856,
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          380.46632,
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        ],
        "text": "Bezeichnung,"
      },
      {
        "bbox": [
          382.42616,
          625.24538,
          393.16112,
          632.54138
        ],
        "text": "die"
      },
      {
        "bbox": [
          395.12112,
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          404.52104,
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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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        ],
        "text": "oder"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-109",
    "source_page": 10,
    "text": "einer ihrer Gebietskörperschaften erhoben werden, geschuldet",
    "words": [
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "ihrer"
      },
      {
        "bbox": [
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        ],
        "text": "Gebietskörperschaften"
      },
      {
        "bbox": [
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        ],
        "text": "erhoben"
      },
      {
        "bbox": [
          460.36616,
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          642.10826
        ],
        "text": "werden,"
      },
      {
        "bbox": [
          491.81264,
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        ],
        "text": "geschuldet"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-110",
    "source_page": 10,
    "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-",
    "words": [
      {
        "bbox": [
          63.77808,
          636.3657,
          70.14528,
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        ],
        "text": "a)"
      },
      {
        "bbox": [
          76.53408,
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        ],
        "text": "Verwaltungsmaßnahmen"
      },
      {
        "bbox": [
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          643.6617
        ],
        "text": "durchzuführen,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "Geset-"
      }
    ]
  },
  {
    "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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        ],
        "text": "wird,"
      },
      {
        "bbox": [
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        ],
        "text": "soweit"
      },
      {
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Besteuerung"
      },
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        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-112",
    "source_page": 10,
    "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": [
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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": [
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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-113",
    "source_page": 10,
    "text": "völkerrechtlichen Übereinkünften, denen die Vertragsstaaten bei-",
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      {
        "bbox": [
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        ],
        "text": "völkerrechtlichen"
      },
      {
        "bbox": [
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        ],
        "text": "Übereinkünften,"
      },
      {
        "bbox": [
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        ],
        "text": "denen"
      },
      {
        "bbox": [
          448.15904,
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          661.24202
        ],
        "text": "die"
      },
      {
        "bbox": [
          460.81224,
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          661.24202
        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
          517.70784,
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        ],
        "text": "bei-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-114",
    "source_page": 10,
    "text": "tragsstaates abweichen;",
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      {
        "bbox": [
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        ],
        "text": "tragsstaates"
      },
      {
        "bbox": [
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        ],
        "text": "abweichen;"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-115",
    "source_page": 10,
    "text": "getreten sind, nicht widerspricht, sowie mit diesem Betrag zu-",
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      {
        "bbox": [
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        ],
        "text": "getreten"
      },
      {
        "bbox": [
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        ],
        "text": "sind,"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "widerspricht,"
      },
      {
        "bbox": [
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          447.90984,
          670.80906
        ],
        "text": "sowie"
      },
      {
        "bbox": [
          450.6204,
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        ],
        "text": "mit"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
          493.40216,
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        ],
        "text": "Betrag"
      },
      {
        "bbox": [
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        ],
        "text": "zu-"
      }
    ]
  },
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    "id": "pdf-010-line-116",
    "source_page": 10,
    "text": "b) Informationen zu erteilen, die nach den Gesetzen oder im üb-",
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      {
        "bbox": [
          63.77648,
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          70.59088,
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        ],
        "text": "b)"
      },
      {
        "bbox": [
          76.53248,
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
          127.23408,
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "erteilen,"
      },
      {
        "bbox": [
          167.21808,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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          197.22528,
          676.4337
        ],
        "text": "nach"
      },
      {
        "bbox": [
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          212.56448,
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        ],
        "text": "den"
      },
      {
        "bbox": [
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          247.79408,
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        ],
        "text": "Gesetzen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
          278.34288,
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        ],
        "text": "üb-"
      }
    ]
  },
  {
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    ],
    "id": "pdf-010-line-117",
    "source_page": 10,
    "text": "sammenhängende Zinsen, Geldbußen und Kosten der Erhebung",
    "words": [
      {
        "bbox": [
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        ],
        "text": "sammenhängende"
      },
      {
        "bbox": [
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          398.3428,
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        ],
        "text": "Zinsen,"
      },
      {
        "bbox": [
          400.308,
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          439.29952,
          680.37594
        ],
        "text": "Geldbußen"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Kosten"
      },
      {
        "bbox": [
          483.592,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Erhebung"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-118",
    "source_page": 10,
    "text": "lichen Verwaltungsverfahren dieses oder des anderen Ver-",
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      {
        "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": [
          227.49168,
          678.7049,
          240.68608,
          686.0009
        ],
        "text": "des"
      },
      {
        "bbox": [
          243.43168,
          678.7049,
          272.94288,
          686.0009
        ],
        "text": "anderen"
      },
      {
        "bbox": [
          275.68768,
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        ],
        "text": "Ver-"
      }
    ]
  },
  {
    "bbox": [
      304.70168,
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    ],
    "id": "pdf-010-line-119",
    "source_page": 10,
    "text": "oder Sicherung.",
    "words": [
      {
        "bbox": [
          304.70168,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Sicherung."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-120",
    "source_page": 10,
    "text": "tragsstaates nicht beschafft werden können;",
    "words": [
      {
        "bbox": [
          76.52368,
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        ],
        "text": "tragsstaates"
      },
      {
        "bbox": [
          122.44768,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "beschafft"
      },
      {
        "bbox": [
          177.70528,
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        ],
        "text": "werden"
      },
      {
        "bbox": [
          206.28768,
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        ],
        "text": "können;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-010-line-121",
    "source_page": 10,
    "text": "(3) Ist der Steueranspruch eines Vertragsstaates nach dem",
    "words": [
      {
        "bbox": [
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        ],
        "text": "(3)"
      },
      {
        "bbox": [
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        ],
        "text": "Ist"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Steueranspruch"
      },
      {
        "bbox": [
          413.42176,
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        ],
        "text": "eines"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
          515.43528,
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        ],
        "text": "dem"
      }
    ]
  },
  {
    "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": [
          63.76848,
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          70.13568,
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        ],
        "text": "c)"
      },
      {
        "bbox": [
          76.52448,
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        ],
        "text": "Informationen"
      },
      {
        "bbox": [
          129.45648,
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        ],
        "text": "zu"
      },
      {
        "bbox": [
          140.55488,
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        ],
        "text": "erteilen,"
      },
      {
        "bbox": [
          172.09568,
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          183.05248,
          709.2057
        ],
        "text": "die"
      },
      {
        "bbox": [
          185.79008,
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          196.45168,
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        ],
        "text": "ein"
      },
      {
        "bbox": [
          199.19008,
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          234.42928,
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        ],
        "text": "Handels-,"
      },
      {
        "bbox": [
          237.16688,
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          274.17888,
          709.2057
        ],
        "text": "Industrie-,"
      },
      {
        "bbox": [
          276.91648,
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          709.2057
        ],
        "text": "Ge-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-123",
    "source_page": 10,
    "text": "Recht dieses Staates vollstreckbar und wird er von einer Person",
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      {
        "bbox": [
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        ],
        "text": "Recht"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
          382.15376,
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        ],
        "text": "vollstreckbar"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "wird"
      },
      {
        "bbox": [
          462.83312,
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        ],
        "text": "er"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      }
    ]
  },
  {
    "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-"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Berufsgeheimnis"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "ein"
      },
      {
        "bbox": [
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        ],
        "text": "Geschäftsverfahren"
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    ]
  },
  {
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    ],
    "id": "pdf-010-line-125",
    "source_page": 10,
    "text": "geschuldet, die zu diesem Zeitpunkt nach dem Recht dieses",
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      {
        "bbox": [
          304.7004,
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        ],
        "text": "geschuldet,"
      },
      {
        "bbox": [
          350.40536,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        ],
        "text": "Zeitpunkt"
      },
      {
        "bbox": [
          443.18576,
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Recht"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      }
    ]
  },
  {
    "bbox": [
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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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      {
        "bbox": [
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        ],
        "text": "preisgeben"
      },
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        "bbox": [
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        ],
        "text": "würden"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "deren"
      },
      {
        "bbox": [
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        ],
        "text": "Erteilung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "öffentlichen"
      },
      {
        "bbox": [
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        ],
        "text": "Ord-"
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    ]
  },
  {
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    "id": "pdf-010-line-127",
    "source_page": 10,
    "text": "Staates die Erhebung nicht verhindern kann, wird dieser Steuer-",
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      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Erhebung"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "verhindern"
      },
      {
        "bbox": [
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        ],
        "text": "kann,"
      },
      {
        "bbox": [
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        ],
        "text": "wird"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      },
      {
        "bbox": [
          505.08064,
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        ],
        "text": "Steuer-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-010-line-128",
    "source_page": 10,
    "text": "nung (ordre public) widerspräche.",
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      {
        "bbox": [
          76.51808,
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        ],
        "text": "nung"
      },
      {
        "bbox": [
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        ],
        "text": "(ordre"
      },
      {
        "bbox": [
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        ],
        "text": "public)"
      },
      {
        "bbox": [
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        ],
        "text": "widerspräche."
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    ]
  },
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    "source_page": 10,
    "text": "anspruch auf Ersuchen der zuständigen Behörde dieses Staates",
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      {
        "bbox": [
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        ],
        "text": "anspruch"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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          386.37952,
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        ],
        "text": "Ersuchen"
      },
      {
        "bbox": [
          388.36544,
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          400.03896,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          402.02368,
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          445.28696,
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        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
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        ],
        "text": "Behörde"
      },
      {
        "bbox": [
          479.544,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
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    ]
  },
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    ],
    "id": "pdf-010-line-130",
    "source_page": 10,
    "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-",
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      {
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
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        ],
        "text": "Ersucht"
      },
      {
        "bbox": [
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        ],
        "text": "ein"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "gemäß"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        ],
        "text": "Artikel"
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        "text": "um"
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      {
        "bbox": [
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        ],
        "text": "Infor-"
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    ]
  },
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    "source_page": 10,
    "text": "für die Zwecke der Erhebung von der zuständigen Behörde des",
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      {
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        ],
        "text": "für"
      },
      {
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        ],
        "text": "die"
      },
      {
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        ],
        "text": "Zwecke"
      },
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Erhebung"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "zuständigen"
      },
      {
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        ],
        "text": "Behörde"
      },
      {
        "bbox": [
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        ],
        "text": "des"
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    ]
  },
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    "id": "pdf-010-line-132",
    "source_page": 10,
    "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Verfü-",
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      {
        "bbox": [
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        ],
        "text": "mationen,"
      },
      {
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        ],
        "text": "so"
      },
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        ],
        "text": "nutzt"
      },
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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": "die"
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    "text": "anderen Vertragsstaates anerkannt. Der Steueranspruch wird",
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        "text": "Vertragsstaates"
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        "text": "Der"
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    "text": "vom anderen Staat nach dessen Rechtsvorschriften über die",
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        "text": "dessen"
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    "text": "Vollstreckung und Erhebung seiner eigenen Steuern erhoben, als",
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        "text": "eigenen"
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    "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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        "text": "II"
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        "text": "10."
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    "text": "handele es sich bei dem Steueranspruch um einen Steueran-",
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        "text": "es"
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        "text": "sich"
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        "text": "bei"
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        "text": "dem"
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        "text": "Steueranspruch"
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        "text": "einen"
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        "text": "Steueran-"
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    "text": "rischer Vertretungen nach den allgemeinen Regeln des Völker-",
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        "text": "Vertretungen"
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        "text": "nach"
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        "text": "den"
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        "text": "des"
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    "text": "spruch des anderen Staates.",
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        "text": "spruch"
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        ],
        "text": "des"
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        "text": "anderen"
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    "text": "rechts oder auf Grund besonderer Übereinkünfte zustehen.",
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    "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-",
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        "text": "(4)"
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        "text": "Handelt"
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        "text": "es"
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        "text": "sich"
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        "text": "bei"
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        "text": "dem"
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        "text": "Steueranspruch"
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        "text": "eines"
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        "text": "Vertrags-"
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    "text": "(2) Ungeachtet der Vorschriften des Artikels 4 gilt eine natür-",
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        "text": "(2)"
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        "text": "Anspruch,"
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        "text": "in"
      },
      {
        "bbox": [
          228.55606,
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        ],
        "text": "Bezug"
      },
      {
        "bbox": [
          253.52302,
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "diesen"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-022",
    "source_page": 11,
    "text": "Quellen außerhalb dieses Staates oder mit außerhalb dieses",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Quellen"
      },
      {
        "bbox": [
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        ],
        "text": "außerhalb"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
          438.921228,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          457.423788,
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        ],
        "text": "mit"
      },
      {
        "bbox": [
          470.752668,
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        ],
        "text": "außerhalb"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-023",
    "source_page": 11,
    "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steueran-",
    "words": [
      {
        "bbox": [
          63.77926,
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        ],
        "text": "Steueranspruch"
      },
      {
        "bbox": [
          122.59982,
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        ],
        "text": "ein,"
      },
      {
        "bbox": [
          137.73878,
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          147.8091,
          182.61424
        ],
        "text": "als"
      },
      {
        "bbox": [
          150.20782,
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        ],
        "text": "wäre"
      },
      {
        "bbox": [
          169.77638,
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          182.61424
        ],
        "text": "der"
      },
      {
        "bbox": [
          183.8743,
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          182.61424
        ],
        "text": "Steueranspruch"
      },
      {
        "bbox": [
          242.69486,
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          182.61424
        ],
        "text": "ein"
      },
      {
        "bbox": [
          255.61118,
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          182.61424
        ],
        "text": "Steueran-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-024",
    "source_page": 11,
    "text": "Staates gelegenem Vermögen nicht steuerpflichtig ist und",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "gelegenem"
      },
      {
        "bbox": [
          388.300748,
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        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "steuerpflichtig"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
          509.634508,
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        ],
        "text": "und"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-025",
    "source_page": 11,
    "text": "spruch dieses anderen Staates, selbst wenn der Steueranspruch",
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      {
        "bbox": [
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        ],
        "text": "spruch"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
          115.0543,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Staates,"
      },
      {
        "bbox": [
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        ],
        "text": "selbst"
      },
      {
        "bbox": [
          199.8867,
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
          220.9967,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          234.58974,
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        ],
        "text": "Steueranspruch"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-026",
    "source_page": 11,
    "text": "im Zeitpunkt der Einleitung dieser Maßnahmen im erstgenann-",
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      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "Zeitpunkt"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Einleitung"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      },
      {
        "bbox": [
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        ],
        "text": "Maßnahmen"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "erstgenann-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-027",
    "source_page": 11,
    "text": "b) im Entsendestaat den gleichen Verpflichtungen bezüglich der",
    "words": [
      {
        "bbox": [
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        ],
        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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          203.4728
        ],
        "text": "Entsendestaat"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
          395.849868,
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        ],
        "text": "gleichen"
      },
      {
        "bbox": [
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        ],
        "text": "Verpflichtungen"
      },
      {
        "bbox": [
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        ],
        "text": "bezüglich"
      },
      {
        "bbox": [
          519.886508,
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        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-028",
    "source_page": 11,
    "text": "ten Staat nicht vollstreckbar ist oder von einer Person geschuldet",
    "words": [
      {
        "bbox": [
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        ],
        "text": "ten"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "vollstreckbar"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          191.27934,
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          204.18934,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          206.12406,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          225.27438,
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        ],
        "text": "Person"
      },
      {
        "bbox": [
          251.7271,
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        ],
        "text": "geschuldet"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-029",
    "source_page": 11,
    "text": "Steuern von ihrem gesamten Einkommen oder vom Vermö-",
    "words": [
      {
        "bbox": [
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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": [
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        ],
        "text": "Einkommen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "vom"
      },
      {
        "bbox": [
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        ],
        "text": "Vermö-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-030",
    "source_page": 11,
    "text": "wird, die berechtigt ist, die Erhebung zu verhindern.",
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      {
        "bbox": [
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        ],
        "text": "wird,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "berechtigt"
      },
      {
        "bbox": [
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        ],
        "text": "ist,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          160.35422,
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        ],
        "text": "Erhebung"
      },
      {
        "bbox": [
          197.09646,
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "verhindern."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-031",
    "source_page": 11,
    "text": "gen unterworfen ist wie in diesem Staat ansässige Personen.",
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      {
        "bbox": [
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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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          222.60656
        ],
        "text": "wie"
      },
      {
        "bbox": [
          401.604028,
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          407.808348,
          222.60656
        ],
        "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": [
          495.823308,
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        ],
        "text": "Personen."
      }
    ]
  },
  {
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    ],
    "id": "pdf-011-line-032",
    "source_page": 11,
    "text": "(5) Ungeachtet der Absätze 3 und 4 unterliegt ein von einem",
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      {
        "bbox": [
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        ],
        "text": "(5)"
      },
      {
        "bbox": [
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        ],
        "text": "Ungeachtet"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Absätze"
      },
      {
        "bbox": [
          174.61982,
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          179.06782,
          234.98048
        ],
        "text": "3"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "4"
      },
      {
        "bbox": [
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        ],
        "text": "unterliegt"
      },
      {
        "bbox": [
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        ],
        "text": "ein"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
          268.91622,
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        ],
        "text": "einem"
      }
    ]
  },
  {
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    ],
    "id": "pdf-011-line-033",
    "source_page": 11,
    "text": "Vertragsstaat für Zwecke der Absätze 3 oder 4 anerkannter Steu-",
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      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
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        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Absätze"
      },
      {
        "bbox": [
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        ],
        "text": "3"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          221.16502,
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          225.61302,
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        ],
        "text": "4"
      },
      {
        "bbox": [
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        ],
        "text": "anerkannter"
      },
      {
        "bbox": [
          271.34454,
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        ],
        "text": "Steu-"
      }
    ]
  },
  {
    "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": [
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        ],
        "text": "30"
      }
    ]
  },
  {
    "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,
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        ],
        "text": "eranspruch"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
          119.7851,
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        ],
        "text": "solcher"
      },
      {
        "bbox": [
          148.78894,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          157.75606,
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
          186.58462,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          208.23182,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          228.57646,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          244.8439,
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        ],
        "text": "Verjährungs-"
      }
    ]
  },
  {
    "bbox": [
      332.696908,
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    ],
    "id": "pdf-011-line-036",
    "source_page": 11,
    "text": "Verfahrensregeln für die Quellenbesteuerung",
    "words": [
      {
        "bbox": [
          332.696908,
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          397.792108,
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        ],
        "text": "Verfahrensregeln"
      },
      {
        "bbox": [
          400.012988,
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          260.15976
        ],
        "text": "für"
      },
      {
        "bbox": [
          412.751228,
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          424.292428,
          260.15976
        ],
        "text": "die"
      },
      {
        "bbox": [
          426.514908,
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          503.486508,
          260.15976
        ],
        "text": "Quellenbesteuerung"
      }
    ]
  },
  {
    "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,
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          85.71406,
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        ],
        "text": "fristen"
      },
      {
        "bbox": [
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          103.9835,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          105.97622,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          121.44366,
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        ],
        "text": "Vorschriften"
      },
      {
        "bbox": [
          165.88846,
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        ],
        "text": "über"
      },
      {
        "bbox": [
          184.01222,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          196.80774,
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        ],
        "text": "vorrangige"
      },
      {
        "bbox": [
          236.46902,
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        ],
        "text": "Behandlung"
      },
      {
        "bbox": [
          281.37846,
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        ],
        "text": "ei-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-038",
    "source_page": 11,
    "text": "nes Steueranspruchs nach dem Recht dieses Staates. Ferner hat",
    "words": [
      {
        "bbox": [
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        ],
        "text": "nes"
      },
      {
        "bbox": [
          78.3543,
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        ],
        "text": "Steueranspruchs"
      },
      {
        "bbox": [
          139.93462,
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          157.25134,
          273.24816
        ],
        "text": "nach"
      },
      {
        "bbox": [
          159.19486,
          265.95216,
          174.94374,
          273.24816
        ],
        "text": "dem"
      },
      {
        "bbox": [
          176.88622,
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        ],
        "text": "Recht"
      },
      {
        "bbox": [
          199.6411,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
          224.4123,
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        ],
        "text": "Staates."
      },
      {
        "bbox": [
          255.17062,
          265.95216,
          277.46022,
          273.24816
        ],
        "text": "Ferner"
      },
      {
        "bbox": [
          279.40262,
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          273.24816
        ],
        "text": "hat"
      }
    ]
  },
  {
    "bbox": [
      313.208828,
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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,
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        ],
        "text": "(1)"
      },
      {
        "bbox": [
          326.466908,
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        ],
        "text": "Werden"
      },
      {
        "bbox": [
          356.978588,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          365.979948,
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          387.839548,
          275.12864
        ],
        "text": "einem"
      },
      {
        "bbox": [
          390.560748,
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          438.279388,
          275.12864
        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          441.001868,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          454.648988,
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          482.710988,
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        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          485.433148,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          501.306668,
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        ],
        "text": "Dividen-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-040",
    "source_page": 11,
    "text": "ein Steueranspruch, der von einem Vertragsstaat für Zwecke der",
    "words": [
      {
        "bbox": [
          63.78014,
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        ],
        "text": "ein"
      },
      {
        "bbox": [
          76.25294,
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          134.68798,
          282.81504
        ],
        "text": "Steueranspruch,"
      },
      {
        "bbox": [
          136.67198,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          150.32646,
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          163.33606,
          282.81504
        ],
        "text": "von"
      },
      {
        "bbox": [
          165.3207,
          275.51904,
          186.8971,
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        ],
        "text": "einem"
      },
      {
        "bbox": [
          188.8807,
          275.51904,
          235.74934,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          237.73422,
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        ],
        "text": "für"
      },
      {
        "bbox": [
          249.16598,
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        ],
        "text": "Zwecke"
      },
      {
        "bbox": [
          278.8827,
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        ],
        "text": "der"
      }
    ]
  },
  {
    "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,
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          320.412988,
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        ],
        "text": "den,"
      },
      {
        "bbox": [
          322.629948,
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          348.705468,
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        ],
        "text": "Zinsen,"
      },
      {
        "bbox": [
          350.922428,
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          407.206188,
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        ],
        "text": "Lizenzgebühren"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          427.932828,
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        ],
        "text": "sonstigen"
      },
      {
        "bbox": [
          464.818908,
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          499.768908,
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          508.368268,
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        ],
        "text": "im"
      },
      {
        "bbox": [
          510.584828,
          277.39952,
          531.476348,
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        ],
        "text": "ande-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-042",
    "source_page": 11,
    "text": "Absätze 3 oder 4 anerkannt wurde, in diesem Staat nicht den",
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      {
        "bbox": [
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        ],
        "text": "Absätze"
      },
      {
        "bbox": [
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        ],
        "text": "3"
      },
      {
        "bbox": [
          103.03606,
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          119.5959,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          122.36614,
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          126.81414,
          292.38192
        ],
        "text": "4"
      },
      {
        "bbox": [
          129.5855,
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          165.85614,
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        ],
        "text": "anerkannt"
      },
      {
        "bbox": [
          168.62774,
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        ],
        "text": "wurde,"
      },
      {
        "bbox": [
          196.13166,
          285.08592,
          202.44398,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          205.21526,
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          231.59158,
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
          234.3619,
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        ],
        "text": "Staat"
      },
      {
        "bbox": [
          256.27702,
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          274.11758,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          276.88918,
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        ],
        "text": "den"
      }
    ]
  },
  {
    "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,
          286.96656,
          316.142748,
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        ],
        "text": "ren"
      },
      {
        "bbox": [
          319.165148,
          286.96656,
          367.282028,
          294.26256
        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          370.304748,
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          411.252668,
          294.26256
        ],
        "text": "ansässigen"
      },
      {
        "bbox": [
          414.275068,
          286.96656,
          439.562588,
          294.26256
        ],
        "text": "Person"
      },
      {
        "bbox": [
          442.584988,
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          482.793468,
          294.26256
        ],
        "text": "bezogenen"
      },
      {
        "bbox": [
          485.815868,
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          519.766508,
          294.26256
        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          522.788668,
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          531.476988,
          294.26256
        ],
        "text": "im"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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,
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        ],
        "text": "Vorrang,"
      },
      {
        "bbox": [
          95.72878,
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          109.2139,
          301.94896
        ],
        "text": "den"
      },
      {
        "bbox": [
          111.33326,
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          133.10462,
          301.94896
        ],
        "text": "dieser"
      },
      {
        "bbox": [
          135.22278,
          294.65296,
          191.64534,
          301.94896
        ],
        "text": "Steueranspruch"
      },
      {
        "bbox": [
          193.7647,
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          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": [
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      531.476188,
      303.82944
    ],
    "id": "pdf-011-line-045",
    "source_page": 11,
    "text": "Abzugsweg erhoben, so wird das Recht des erstgenannten",
    "words": [
      {
        "bbox": [
          304.704188,
          296.53344,
          347.169948,
          303.82944
        ],
        "text": "Abzugsweg"
      },
      {
        "bbox": [
          351.152908,
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          383.480108,
          303.82944
        ],
        "text": "erhoben,"
      },
      {
        "bbox": [
          387.461868,
          296.53344,
          396.142828,
          303.82944
        ],
        "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,
          296.53344,
          531.476188,
          303.82944
        ],
        "text": "erstgenannten"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-046",
    "source_page": 11,
    "text": "ren Vertragsstaates hat.",
    "words": [
      {
        "bbox": [
          63.78014,
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          75.04062,
          311.51584
        ],
        "text": "ren"
      },
      {
        "bbox": [
          77.26262,
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          311.51584
        ],
        "text": "Vertragsstaates"
      },
      {
        "bbox": [
          134.73118,
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          148.21686,
          311.51584
        ],
        "text": "hat."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-047",
    "source_page": 11,
    "text": "Staates zur Vornahme des Steuerabzugs zu dem nach seinem",
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      {
        "bbox": [
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          306.10032,
          331.954668,
          313.39632
        ],
        "text": "Staates"
      },
      {
        "bbox": [
          334.666268,
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          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,
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          482.579148,
          313.39632
        ],
        "text": "dem"
      },
      {
        "bbox": [
          485.288988,
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          502.907148,
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        ],
        "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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          360.803228,
          322.9632
        ],
        "text": "innerstaatlichen"
      },
      {
        "bbox": [
          362.790028,
          315.6672,
          383.774268,
          322.9632
        ],
        "text": "Recht"
      },
      {
        "bbox": [
          385.761388,
          315.6672,
          435.843708,
          322.9632
        ],
        "text": "vorgesehenen"
      },
      {
        "bbox": [
          437.830508,
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          453.630108,
          322.9632
        ],
        "text": "Satz"
      },
      {
        "bbox": [
          455.617468,
          315.6672,
          476.016108,
          322.9632
        ],
        "text": "durch"
      },
      {
        "bbox": [
          478.002908,
          315.6672,
          501.046348,
          322.9632
        ],
        "text": "dieses"
      },
      {
        "bbox": [
          503.033948,
          315.6672,
          531.473868,
          322.9632
        ],
        "text": "Abkom-"
      }
    ]
  },
  {
    "bbox": [
      72.28398,
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    ],
    "id": "pdf-011-line-049",
    "source_page": 11,
    "text": "(6) Verfahren im Zusammenhang mit dem Bestehen, der Gül-",
    "words": [
      {
        "bbox": [
          72.28398,
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          80.87358,
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        ],
        "text": "(6)"
      },
      {
        "bbox": [
          85.31918,
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          119.21038,
          325.6144
        ],
        "text": "Verfahren"
      },
      {
        "bbox": [
          121.36814,
          318.3184,
          129.9675,
          325.6144
        ],
        "text": "im"
      },
      {
        "bbox": [
          132.1243,
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        ],
        "text": "Zusammenhang"
      },
      {
        "bbox": [
          191.93518,
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          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,
          318.3184,
          290.55174,
          325.6144
        ],
        "text": "Gül-"
      }
    ]
  },
  {
    "bbox": [
      304.703708,
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      531.475868,
      332.53024
    ],
    "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": [
          323.129308,
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          340.872828,
          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,
          325.23424,
          480.014828,
          332.53024
        ],
        "text": "erhobene"
      },
      {
        "bbox": [
          482.745628,
          325.23424,
          506.350108,
          332.53024
        ],
        "text": "Steuer"
      },
      {
        "bbox": [
          509.080108,
          325.23424,
          517.504908,
          332.53024
        ],
        "text": "ist"
      },
      {
        "bbox": [
          520.236348,
          325.23424,
          531.475868,
          332.53024
        ],
        "text": "auf"
      }
    ]
  },
  {
    "bbox": [
      63.77966,
      327.88536,
      290.55278,
      335.18136
    ],
    "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": [
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      531.477788,
      342.09712
    ],
    "id": "pdf-011-line-052",
    "source_page": 11,
    "text": "Antrag des Steuerpflichtigen zu erstatten, wenn und soweit sie",
    "words": [
      {
        "bbox": [
          304.703788,
          334.80112,
          328.248828,
          342.09712
        ],
        "text": "Antrag"
      },
      {
        "bbox": [
          330.923628,
          334.80112,
          343.976348,
          342.09712
        ],
        "text": "des"
      },
      {
        "bbox": [
          346.651388,
          334.80112,
          407.087628,
          342.09712
        ],
        "text": "Steuerpflichtigen"
      },
      {
        "bbox": [
          409.761948,
          334.80112,
          418.057548,
          342.09712
        ],
        "text": "zu"
      },
      {
        "bbox": [
          420.731868,
          334.80112,
          454.481148,
          342.09712
        ],
        "text": "erstatten,"
      },
      {
        "bbox": [
          457.154748,
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          476.430908,
          342.09712
        ],
        "text": "wenn"
      },
      {
        "bbox": [
          479.105228,
          334.80112,
          492.759468,
          342.09712
        ],
        "text": "und"
      },
      {
        "bbox": [
          495.432668,
          334.80112,
          518.716268,
          342.09712
        ],
        "text": "soweit"
      },
      {
        "bbox": [
          521.390748,
          334.80112,
          531.477788,
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        ],
        "text": "sie"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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,
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        ],
        "text": "können"
      },
      {
        "bbox": [
          92.47574,
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          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,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          197.32966,
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        ],
        "text": "Verwaltungsbehörden"
      },
      {
        "bbox": [
          277.51374,
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        ],
        "text": "des"
      }
    ]
  },
  {
    "bbox": [
      304.704028,
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      481.498188,
      351.664
    ],
    "id": "pdf-011-line-054",
    "source_page": 11,
    "text": "durch das Abkommen ermäßigt wird oder entfällt.",
    "words": [
      {
        "bbox": [
          304.704028,
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          325.153948,
          351.664
        ],
        "text": "durch"
      },
      {
        "bbox": [
          327.375948,
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          340.412988,
          351.664
        ],
        "text": "das"
      },
      {
        "bbox": [
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          383.593468,
          351.664
        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          385.815468,
          344.368,
          417.224028,
          351.664
        ],
        "text": "ermäßigt"
      },
      {
        "bbox": [
          419.446268,
          344.368,
          434.545708,
          351.664
        ],
        "text": "wird"
      },
      {
        "bbox": [
          436.766588,
          344.368,
          453.059388,
          351.664
        ],
        "text": "oder"
      },
      {
        "bbox": [
          455.280188,
          344.368,
          481.498188,
          351.664
        ],
        "text": "entfällt."
      }
    ]
  },
  {
    "bbox": [
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      219.80198,
      354.31528
    ],
    "id": "pdf-011-line-055",
    "source_page": 11,
    "text": "anderen Vertragsstaates eingeleitet werden.",
    "words": [
      {
        "bbox": [
          63.77926,
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          92.81902,
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        ],
        "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,
          347.01928,
          219.80198,
          354.31528
        ],
        "text": "werden."
      }
    ]
  },
  {
    "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": [
          326.398828,
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          338.179148,
          366.50488
        ],
        "text": "Die"
      },
      {
        "bbox": [
          340.884268,
          359.20888,
          356.204828,
          366.50488
        ],
        "text": "Frist"
      },
      {
        "bbox": [
          358.910508,
          359.20888,
          368.466988,
          366.50488
        ],
        "text": "für"
      },
      {
        "bbox": [
          371.171308,
          359.20888,
          384.734428,
          366.50488
        ],
        "text": "den"
      },
      {
        "bbox": [
          387.439948,
          359.20888,
          411.141068,
          366.50488
        ],
        "text": "Antrag"
      },
      {
        "bbox": [
          413.847068,
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        ],
        "text": "auf"
      },
      {
        "bbox": [
          427.740668,
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          464.980508,
          366.50488
        ],
        "text": "Erstattung"
      },
      {
        "bbox": [
          467.686508,
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          493.352668,
          366.50488
        ],
        "text": "beträgt"
      },
      {
        "bbox": [
          496.058348,
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          508.909708,
          366.50488
        ],
        "text": "vier"
      },
      {
        "bbox": [
          511.614028,
          359.20888,
          531.476268,
          366.50488
        ],
        "text": "Jahre"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-057",
    "source_page": 11,
    "text": "(7) Verliert der betreffende Steueranspruch, nachdem das Er-",
    "words": [
      {
        "bbox": [
          72.28302,
          361.11792,
          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": [
      304.704108,
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    ],
    "id": "pdf-011-line-058",
    "source_page": 11,
    "text": "nach Ablauf des Kalenderjahres, in dem die Dividenden, Zinsen,",
    "words": [
      {
        "bbox": [
          304.704108,
          368.77584,
          322.189148,
          376.07184
        ],
        "text": "nach"
      },
      {
        "bbox": [
          324.275548,
          368.77584,
          347.086828,
          376.07184
        ],
        "text": "Ablauf"
      },
      {
        "bbox": [
          349.173148,
          368.77584,
          362.210188,
          376.07184
        ],
        "text": "des"
      },
      {
        "bbox": [
          364.297308,
          368.77584,
          419.698748,
          376.07184
        ],
        "text": "Kalenderjahres,"
      },
      {
        "bbox": [
          421.784588,
          368.77584,
          428.007948,
          376.07184
        ],
        "text": "in"
      },
      {
        "bbox": [
          430.094348,
          368.77584,
          445.955388,
          376.07184
        ],
        "text": "dem"
      },
      {
        "bbox": [
          448.040828,
          368.77584,
          458.854348,
          376.07184
        ],
        "text": "die"
      },
      {
        "bbox": [
          460.940348,
          368.77584,
          503.314588,
          376.07184
        ],
        "text": "Dividenden,"
      },
      {
        "bbox": [
          505.400428,
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          531.476188,
          376.07184
        ],
        "text": "Zinsen,"
      }
    ]
  },
  {
    "bbox": [
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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": [
          63.77854,
          370.6848,
          89.85846,
          377.9808
        ],
        "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,
          370.6848,
          242.43246,
          377.9808
        ],
        "text": "Absätzen"
      },
      {
        "bbox": [
          245.12846,
          370.6848,
          249.57646,
          377.9808
        ],
        "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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      385.6388
    ],
    "id": "pdf-011-line-060",
    "source_page": 11,
    "text": "Lizenzgebühren oder anderen Einkünfte bezogen worden sind.",
    "words": [
      {
        "bbox": [
          304.703788,
          378.3428,
          361.323708,
          385.6388
        ],
        "text": "Lizenzgebühren"
      },
      {
        "bbox": [
          364.016028,
          378.3428,
          380.386428,
          385.6388
        ],
        "text": "oder"
      },
      {
        "bbox": [
          383.077628,
          378.3428,
          412.272508,
          385.6388
        ],
        "text": "anderen"
      },
      {
        "bbox": [
          414.964828,
          378.3428,
          448.410908,
          385.6388
        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          451.102908,
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          482.012508,
          385.6388
        ],
        "text": "bezogen"
      },
      {
        "bbox": [
          484.704828,
          378.3428,
          511.490908,
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        ],
        "text": "worden"
      },
      {
        "bbox": [
          514.183228,
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          531.475388,
          385.6388
        ],
        "text": "sind."
      }
    ]
  },
  {
    "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": [
          63.77862,
          380.25176,
          80.64878,
          387.54776
        ],
        "text": "stellt"
      },
      {
        "bbox": [
          83.33198,
          380.25176,
          105.46358,
          387.54776
        ],
        "text": "wurde"
      },
      {
        "bbox": [
          108.14622,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          124.49966,
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        "text": "bevor"
      },
      {
        "bbox": [
          147.54046,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          161.95646,
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        ],
        "text": "andere"
      },
      {
        "bbox": [
          189.31462,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          239.24502,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          255.44622,
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        ],
        "text": "betreffen-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-062",
    "source_page": 11,
    "text": "Sie endet nicht vor Ablauf von sechs Monaten nach dem Zeit-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Sie"
      },
      {
        "bbox": [
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        ],
        "text": "endet"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          362.208028,
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        ],
        "text": "vor"
      },
      {
        "bbox": [
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        ],
        "text": "Ablauf"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
          417.742828,
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          438.923148,
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        ],
        "text": "sechs"
      },
      {
        "bbox": [
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        ],
        "text": "Monaten"
      },
      {
        "bbox": [
          476.008828,
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        ],
        "text": "nach"
      },
      {
        "bbox": [
          496.303708,
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          395.20568
        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Zeit-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-063",
    "source_page": 11,
    "text": "den Steueranspruch erhoben und an den erstgenannten Staat",
    "words": [
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "Steueranspruch"
      },
      {
        "bbox": [
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        ],
        "text": "erhoben"
      },
      {
        "bbox": [
          172.5875,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          189.06894,
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        ],
        "text": "an"
      },
      {
        "bbox": [
          200.59662,
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        ],
        "text": "den"
      },
      {
        "bbox": [
          216.92574,
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        ],
        "text": "erstgenannten"
      },
      {
        "bbox": [
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        ],
        "text": "Staat"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-064",
    "source_page": 11,
    "text": "punkt der Entrichtung der Steuer.",
    "words": [
      {
        "bbox": [
          304.704108,
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          325.011228,
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        ],
        "text": "punkt"
      },
      {
        "bbox": [
          327.233468,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Entrichtung"
      },
      {
        "bbox": [
          384.416988,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          398.338828,
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        ],
        "text": "Steuer."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-065",
    "source_page": 11,
    "text": "ausgezahlt hat,",
    "words": [
      {
        "bbox": [
          63.7791,
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        ],
        "text": "ausgezahlt"
      },
      {
        "bbox": [
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        ],
        "text": "hat,"
      }
    ]
  },
  {
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    "id": "pdf-011-line-066",
    "source_page": 11,
    "text": "(3) Der Vertragsstaat, aus dem die Einkünfte stammen, kann",
    "words": [
      {
        "bbox": [
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        "text": "(3)"
      },
      {
        "bbox": [
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        ],
        "text": "Der"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat,"
      },
      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
          408.540108,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          426.964748,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "stammen,"
      },
      {
        "bbox": [
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        ],
        "text": "kann"
      }
    ]
  },
  {
    "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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        ],
        "text": "a)"
      },
      {
        "bbox": [
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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": "3"
      },
      {
        "bbox": [
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        ],
        "text": "seine"
      },
      {
        "bbox": [
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        ],
        "text": "Eigenschaft"
      },
      {
        "bbox": [
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        ],
        "text": "als"
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    ]
  },
  {
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    "id": "pdf-011-line-068",
    "source_page": 11,
    "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "Bescheinigung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          389.060908,
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          429.18048
        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
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        ],
        "text": "Behörde"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
          483.829388,
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          429.18048
        ],
        "text": "die"
      },
      {
        "bbox": [
          496.485948,
          421.88448,
          531.473628,
          429.18048
        ],
        "text": "Ansässig-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-069",
    "source_page": 11,
    "text": "Steueranspruch des erstgenannten Staates, der nach dem",
    "words": [
      {
        "bbox": [
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          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,
          423.05112,
          290.55094,
          430.34712
        ],
        "text": "dem"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-070",
    "source_page": 11,
    "text": "keit im anderen Vertragsstaat verlangen.",
    "words": [
      {
        "bbox": [
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          317.411068,
          438.74736
        ],
        "text": "keit"
      },
      {
        "bbox": [
          319.633308,
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          328.232668,
          438.74736
        ],
        "text": "im"
      },
      {
        "bbox": [
          330.453708,
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          359.493388,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "verlangen."
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-071",
    "source_page": 11,
    "text": "Recht dieses Staates vollstreckbar ist und von einer Person",
    "words": [
      {
        "bbox": [
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          97.57022,
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        ],
        "text": "Recht"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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          439.91408
        ],
        "text": "Staates"
      },
      {
        "bbox": [
          155.15486,
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        ],
        "text": "vollstreckbar"
      },
      {
        "bbox": [
          203.27182,
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        ],
        "text": "ist"
      },
      {
        "bbox": [
          214.06462,
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          227.70318,
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        ],
        "text": "und"
      },
      {
        "bbox": [
          230.19926,
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          243.23902,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          245.73614,
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          263.21262,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          265.70854,
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        ],
        "text": "Person"
      }
    ]
  },
  {
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    "id": "pdf-011-line-072",
    "source_page": 11,
    "text": "geschuldet wird, die zu diesem Zeitpunkt nach dem Recht",
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      {
        "bbox": [
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        ],
        "text": "geschuldet"
      },
      {
        "bbox": [
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        ],
        "text": "wird,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        ],
        "text": "Zeitpunkt"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
          250.5411,
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          266.53062,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          269.2603,
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        ],
        "text": "Recht"
      }
    ]
  },
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    "id": "pdf-011-line-073",
    "source_page": 11,
    "text": "(4) Die zuständigen Behörden können in gegenseitigem Ein-",
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      {
        "bbox": [
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        ],
        "text": "(4)"
      },
      {
        "bbox": [
          326.266188,
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        ],
        "text": "Die"
      },
      {
        "bbox": [
          340.652268,
          446.29224,
          384.112268,
          453.58824
        ],
        "text": "zuständigen"
      },
      {
        "bbox": [
          386.784668,
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        ],
        "text": "Behörden"
      },
      {
        "bbox": [
          424.313548,
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        ],
        "text": "können"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
          462.199068,
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        ],
        "text": "gegenseitigem"
      },
      {
        "bbox": [
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        ],
        "text": "Ein-"
      }
    ]
  },
  {
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    "id": "pdf-011-line-074",
    "source_page": 11,
    "text": "dieses Staates die Erhebung nicht verhindern kann, oder",
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      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Erhebung"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          200.5567,
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          238.33086,
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        ],
        "text": "verhindern"
      },
      {
        "bbox": [
          240.55286,
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        ],
        "text": "kann,"
      },
      {
        "bbox": [
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          278.63094,
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        ],
        "text": "oder"
      }
    ]
  },
  {
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    "id": "pdf-011-line-075",
    "source_page": 11,
    "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-",
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      {
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        "text": "vernehmen"
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        "text": "die"
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        "text": "Durchführung"
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        "bbox": [
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        "text": "dieses"
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        "text": "Artikels"
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        "bbox": [
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        "text": "regeln"
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        "text": "und"
      },
      {
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        "text": "gegebe-"
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    ]
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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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        "text": "nenfalls"
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        "text": "andere"
      },
      {
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        ],
        "text": "Verfahren"
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        "text": "zur"
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      {
        "bbox": [
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        "text": "Durchführung"
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        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        "text": "Abkommen"
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    ]
  },
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    "text": "b) im Falle eines Ersuchens nach Absatz 4 seine Eigenschaft als",
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      {
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        "text": "b)"
      },
      {
        "bbox": [
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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"
      },
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        "bbox": [
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        "text": "Absatz"
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        "text": "4"
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        "text": "seine"
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      {
        "bbox": [
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        "text": "Eigenschaft"
      },
      {
        "bbox": [
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        "text": "als"
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    ]
  },
  {
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    "id": "pdf-011-line-078",
    "source_page": 11,
    "text": "vorgesehenen Steuerermäßigungen oder -befreiungen festlegen.",
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      {
        "bbox": [
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        "text": "vorgesehenen"
      },
      {
        "bbox": [
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        "text": "Steuerermäßigungen"
      },
      {
        "bbox": [
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        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "-befreiungen"
      },
      {
        "bbox": [
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        "text": "festlegen."
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-079",
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    "text": "Steueranspruch des erstgenannten Staates, für den dieser",
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      {
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        "text": "Steueranspruch"
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "erstgenannten"
      },
      {
        "bbox": [
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        ],
        "text": "Staates,"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        "text": "dieser"
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    ]
  },
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    "id": "pdf-011-line-080",
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    "text": "Staat nach seinem Recht Maßnahmen zur Sicherung der Er-",
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      {
        "bbox": [
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        ],
        "text": "Staat"
      },
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        "text": "seinem"
      },
      {
        "bbox": [
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        ],
        "text": "Recht"
      },
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        ],
        "text": "Maßnahmen"
      },
      {
        "bbox": [
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        ],
        "text": "zur"
      },
      {
        "bbox": [
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        ],
        "text": "Sicherung"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Er-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-081",
    "source_page": 11,
    "text": "hebung einleiten kann,",
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        "text": "hebung"
      },
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        ],
        "text": "einleiten"
      },
      {
        "bbox": [
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        "text": "kann,"
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    ]
  },
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    "id": "pdf-011-line-082",
    "source_page": 11,
    "text": "Artikel 31",
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        "bbox": [
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        "text": "Artikel"
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        "bbox": [
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        "text": "31"
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    ]
  },
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    "id": "pdf-011-line-083",
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    "text": "teilt die zuständige Behörde des erstgenannten Staates dies der",
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        "text": "teilt"
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        ],
        "text": "die"
      },
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        ],
        "text": "zuständige"
      },
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        "bbox": [
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        ],
        "text": "Behörde"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "erstgenannten"
      },
      {
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "dies"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      }
    ]
  },
  {
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    "id": "pdf-011-line-084",
    "source_page": 11,
    "text": "Anwendung des Abkommens in bestimmten Fällen",
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      {
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        "text": "Anwendung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommens"
      },
      {
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "bestimmten"
      },
      {
        "bbox": [
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        "text": "Fällen"
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    ]
  },
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    "text": "zuständigen Behörde des anderen Staates unverzüglich mit und",
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      {
        "bbox": [
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        ],
        "text": "zuständigen"
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        ],
        "text": "Behörde"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Staates"
      },
      {
        "bbox": [
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        ],
        "text": "unverzüglich"
      },
      {
        "bbox": [
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        ],
        "text": "mit"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      }
    ]
  },
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    "id": "pdf-011-line-086",
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    "text": "(1) Eine in einem Vertragsstaat ansässige Gesellschaft, die",
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      {
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        "text": "(1)"
      },
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        ],
        "text": "Eine"
      },
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
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        "bbox": [
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        "text": "ansässige"
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        ],
        "text": "Gesellschaft,"
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        "bbox": [
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        ],
        "text": "die"
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    ]
  },
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    "text": "nach Wahl des anderen Staates setzt der erstgenannte Staat das",
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      {
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        ],
        "text": "nach"
      },
      {
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        ],
        "text": "Wahl"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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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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    ]
  },
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    "id": "pdf-011-line-088",
    "source_page": 11,
    "text": "Einkünfte aus dem anderen Vertragsstaat bezieht, hat nur dann",
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      {
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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": "bezieht,"
      },
      {
        "bbox": [
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        ],
        "text": "hat"
      },
      {
        "bbox": [
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        ],
        "text": "nur"
      },
      {
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        "text": "dann"
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    ]
  },
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    "id": "pdf-011-line-089",
    "source_page": 11,
    "text": "Ersuchen entweder aus oder nimmt es zurück.",
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      {
        "bbox": [
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        ],
        "text": "Ersuchen"
      },
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        ],
        "text": "entweder"
      },
      {
        "bbox": [
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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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    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-090",
    "source_page": 11,
    "text": "im anderen Vertragsstaat Anspruch auf alle Vergünstigungen",
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      {
        "bbox": [
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        "text": "im"
      },
      {
        "bbox": [
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        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        "text": "Anspruch"
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      {
        "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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    ]
  },
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    "id": "pdf-011-line-091",
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    "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"
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        "text": "ist"
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      {
        "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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        "text": "verpflichte"
      },
      {
        "bbox": [
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        ],
        "text": "er"
      },
      {
        "bbox": [
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        "text": "ei-"
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    ]
  },
  {
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    "id": "pdf-011-line-092",
    "source_page": 11,
    "text": "nach diesem Abkommen, wenn sie im erstgenannten Vertrags-",
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      {
        "bbox": [
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        "text": "nach"
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      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommen,"
      },
      {
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
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        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
          445.125308,
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        "text": "erstgenannten"
      },
      {
        "bbox": [
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        "text": "Vertrags-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-093",
    "source_page": 11,
    "text": "nen Vertragsstaat,",
    "words": [
      {
        "bbox": [
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        ],
        "text": "nen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat,"
      }
    ]
  },
  {
    "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"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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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-095",
    "source_page": 11,
    "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-",
    "words": [
      {
        "bbox": [
          63.7755,
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        ],
        "text": "a)"
      },
      {
        "bbox": [
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        ],
        "text": "Verwaltungsmaßnahmen"
      },
      {
        "bbox": [
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        ],
        "text": "durchzuführen,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
          266.25598,
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        "text": "Geset-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-096",
    "source_page": 11,
    "text": "tragsstaat bezogenen Einkünfte im Zusammenhang mit dieser",
    "words": [
      {
        "bbox": [
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        "text": "tragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "bezogenen"
      },
      {
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          422.840268,
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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"
      }
    ]
  },
  {
    "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": [
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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": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
          245.08814,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "Ver-"
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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"
      },
      {
        "bbox": [
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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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      {
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        "text": "aus"
      },
      {
        "bbox": [
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        "text": "Anlass"
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    ]
  },
  {
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    "source_page": 11,
    "text": "tragsstaates abweichen;",
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        "text": "tragsstaates"
      },
      {
        "bbox": [
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        "text": "abweichen;"
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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-",
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      {
        "bbox": [
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        ],
        "text": "Tätigkeit"
      },
      {
        "bbox": [
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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"
      },
      {
        "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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        "bbox": [
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        "text": "gelten"
      },
      {
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        "text": "nicht:"
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    ]
  },
  {
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    "id": "pdf-011-line-102",
    "source_page": 11,
    "text": "b) Maßnahmen durchzuführen, die dem Ordre public widersprä-",
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      {
        "bbox": [
          63.77606,
          608.34744,
          70.59046,
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        ],
        "text": "b)"
      },
      {
        "bbox": [
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        ],
        "text": "Maßnahmen"
      },
      {
        "bbox": [
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        ],
        "text": "durchzuführen,"
      },
      {
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        ],
        "text": "die"
      },
      {
        "bbox": [
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          205.61526,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Ordre"
      },
      {
        "bbox": [
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        ],
        "text": "public"
      },
      {
        "bbox": [
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          615.64344
        ],
        "text": "widersprä-"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-103",
    "source_page": 11,
    "text": "chen;",
    "words": [
      {
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        ],
        "text": "chen;"
      }
    ]
  },
  {
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    "id": "pdf-011-line-104",
    "source_page": 11,
    "text": "a) die Platzierung oder Verwaltung von Kapitalanlagen für",
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      {
        "bbox": [
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        ],
        "text": "a)"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Platzierung"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          399.895628,
          618.89136,
          440.387788,
          626.18736
        ],
        "text": "Verwaltung"
      },
      {
        "bbox": [
          445.111068,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          463.051468,
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        ],
        "text": "Kapitalanlagen"
      },
      {
        "bbox": [
          521.816188,
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        ],
        "text": "für"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-105",
    "source_page": 11,
    "text": "eigene Rechnung, es sei denn, es handelt sich bei dieser",
    "words": [
      {
        "bbox": [
          317.455548,
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        ],
        "text": "eigene"
      },
      {
        "bbox": [
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        ],
        "text": "Rechnung,"
      },
      {
        "bbox": [
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        ],
        "text": "es"
      },
      {
        "bbox": [
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        ],
        "text": "sei"
      },
      {
        "bbox": [
          412.022588,
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        ],
        "text": "denn,"
      },
      {
        "bbox": [
          435.634428,
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          444.018348,
          635.75424
        ],
        "text": "es"
      },
      {
        "bbox": [
          447.120188,
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        ],
        "text": "handelt"
      },
      {
        "bbox": [
          477.277148,
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        ],
        "text": "sich"
      },
      {
        "bbox": [
          495.163388,
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        ],
        "text": "bei"
      },
      {
        "bbox": [
          509.255628,
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        ],
        "text": "dieser"
      }
    ]
  },
  {
    "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,
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        ],
        "text": "c)"
      },
      {
        "bbox": [
          76.52726,
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        ],
        "text": "Amtshilfe"
      },
      {
        "bbox": [
          111.55846,
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          119.82886,
          639.30904
        ],
        "text": "zu"
      },
      {
        "bbox": [
          121.81126,
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          146.92566,
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        ],
        "text": "leisten,"
      },
      {
        "bbox": [
          148.90726,
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          639.30904
        ],
        "text": "wenn"
      },
      {
        "bbox": [
          170.09126,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          183.73846,
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          208.24486,
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        ],
        "text": "andere"
      },
      {
        "bbox": [
          210.22646,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          259.05206,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          278.45126,
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        ],
        "text": "alle"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-107",
    "source_page": 11,
    "text": "Tätigkeit um Bank- oder Versicherungstätigkeiten oder Wert-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Tätigkeit"
      },
      {
        "bbox": [
          349.098668,
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          360.362348,
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        ],
        "text": "um"
      },
      {
        "bbox": [
          362.353468,
          638.02512,
          383.806428,
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        ],
        "text": "Bank-"
      },
      {
        "bbox": [
          385.798588,
          638.02512,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          404.059948,
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        ],
        "text": "Versicherungstätigkeiten"
      },
      {
        "bbox": [
          493.399068,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          511.660428,
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        ],
        "text": "Wert-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-108",
    "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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        ],
        "text": "Maßnahmen"
      },
      {
        "bbox": [
          181.42086,
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        ],
        "text": "zur"
      },
      {
        "bbox": [
          195.16086,
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          229.96966,
          648.87624
        ],
        "text": "Erhebung"
      },
      {
        "bbox": [
          232.67766,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Sicherung,"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-109",
    "source_page": 11,
    "text": "papierhandel einer Bank oder Versicherungsgesellschaft oder",
    "words": [
      {
        "bbox": [
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        ],
        "text": "papierhandel"
      },
      {
        "bbox": [
          365.052828,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          384.145708,
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        ],
        "text": "Bank"
      },
      {
        "bbox": [
          404.211468,
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          422.197308,
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        ],
        "text": "Versicherungsgesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-110",
    "source_page": 11,
    "text": "die nach seinen Gesetzen oder seiner Verwaltungspraxis",
    "words": [
      {
        "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": [
          198.35926,
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        ],
        "text": "seiner"
      },
      {
        "bbox": [
          223.99686,
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        ],
        "text": "Verwaltungspraxis"
      }
    ]
  },
  {
    "bbox": [
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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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          664.45504
        ],
        "text": "Wertpapierhändlers;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-112",
    "source_page": 11,
    "text": "möglich sind, ausgeschöpft hat;",
    "words": [
      {
        "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-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"
      },
      {
        "bbox": [
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        ],
        "text": "Vergabe"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Finanzierungsmitteln,"
      },
      {
        "bbox": [
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          679.29592
        ],
        "text": "bei"
      },
      {
        "bbox": [
          477.882028,
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          500.465148,
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        ],
        "text": "denen"
      },
      {
        "bbox": [
          504.011708,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          518.549468,
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        ],
        "text": "aus"
      }
    ]
  },
  {
    "bbox": [
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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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          70.57686,
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        ],
        "text": "d)"
      },
      {
        "bbox": [
          76.51846,
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          109.84566,
          682.10904
        ],
        "text": "Amtshilfe"
      },
      {
        "bbox": [
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          118.77046,
          682.10904
        ],
        "text": "in"
      },
      {
        "bbox": [
          121.45446,
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          142.33846,
          682.10904
        ],
        "text": "Fällen"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      },
      {
        "bbox": [
          156.01206,
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        ],
        "text": "leisten,"
      },
      {
        "bbox": [
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          190.29286,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          192.97686,
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        ],
        "text": "denen"
      },
      {
        "bbox": [
          217.95926,
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          229.69606,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          232.37926,
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        ],
        "text": "Verwaltungsauf-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-115",
    "source_page": 11,
    "text": "diesen Mitteln erzielten Erträge nicht uneingeschränkt der",
    "words": [
      {
        "bbox": [
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        ],
        "text": "diesen"
      },
      {
        "bbox": [
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        ],
        "text": "Mitteln"
      },
      {
        "bbox": [
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        ],
        "text": "erzielten"
      },
      {
        "bbox": [
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        ],
        "text": "Erträge"
      },
      {
        "bbox": [
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
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        ],
        "text": "uneingeschränkt"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-011-line-116",
    "source_page": 11,
    "text": "wand für diesen Staat in einem eindeutigen Missverhältnis zu",
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      {
        "bbox": [
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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": [
          155.14966,
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          691.67624
        ],
        "text": "in"
      },
      {
        "bbox": [
          163.29046,
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          184.76246,
          691.67624
        ],
        "text": "einem"
      },
      {
        "bbox": [
          186.72006,
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        ],
        "text": "eindeutigen"
      },
      {
        "bbox": [
          229.90006,
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        ],
        "text": "Missverhältnis"
      },
      {
        "bbox": [
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        ],
        "text": "zu"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-011-line-117",
    "source_page": 11,
    "text": "Besteuerung im erstgenannten Vertragsstaat unterliegen;",
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      {
        "bbox": [
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        ],
        "text": "Besteuerung"
      },
      {
        "bbox": [
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          373.658028,
          698.42984
        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "erstgenannten"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "unterliegen;"
      }
    ]
  },
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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"
      },
      {
        "bbox": [
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        ],
        "text": "steht,"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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          170.99286,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          173.07766,
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          197.67126,
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        ],
        "text": "andere"
      },
      {
        "bbox": [
          199.75686,
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          248.89286,
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        ],
        "text": "dadurch"
      },
      {
        "bbox": [
          280.46646,
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    "text": "c) die Verwertung immaterieller Wirtschaftsgüter, insbesondere",
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    "text": "die Vergabe von unter Artikel 12 Absatz 2 fallenden Rechten,",
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    "text": "die nicht durch eigene aktive gewerbliche oder beauftragte",
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        "text": "nicht"
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    "text": "Artikel 29",
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    "text": "Tätigkeit geschaffen wurden. Der Erwerb von außerhalb des",
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    "text": "erstgenannten Vertragsstaats geschaffenen immateriellen",
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        "text": "II"
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      {
        "bbox": [
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        ],
        "text": "Nr."
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        "text": "38,"
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        "text": "ausgegeben"
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        "text": "zu"
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        "text": "Bonn"
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      {
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        ],
        "text": "am"
      },
      {
        "bbox": [
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        "text": "10."
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      {
        "bbox": [
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        ],
        "text": "Dezember"
      },
      {
        "bbox": [
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        "text": "2012"
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    ]
  },
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    "text": "(2) Übt eine in einem der Vertragsstaaten ansässige Gesell-",
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        "text": "(2)"
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        "text": "Übt"
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        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "einem"
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      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaaten"
      },
      {
        "bbox": [
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        "text": "ansässige"
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        "text": "Gesell-"
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    ]
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    "text": "einer mehrfachen Inanspruchnahme von Abkommensver-",
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        "text": "einer"
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        "text": "mehrfachen"
      },
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        "text": "Inanspruchnahme"
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        "bbox": [
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        "text": "von"
      },
      {
        "bbox": [
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        "text": "Abkommensver-"
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    ]
  },
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    "id": "pdf-012-line-005",
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    "text": "schaft im anderen Vertragsstaat eine gewerbliche Tätigkeit aus,",
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        "text": "schaft"
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        ],
        "text": "im"
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        "bbox": [
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        ],
        "text": "anderen"
      },
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        "bbox": [
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        ],
        "text": "Vertragsstaat"
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        "bbox": [
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        ],
        "text": "eine"
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        "text": "gewerbliche"
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      {
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        "text": "Tätigkeit"
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        "text": "aus,"
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    ]
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    "text": "günstigungen gehört – widersprechen würde;",
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        "text": "günstigungen"
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        "text": "gehört"
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        "text": "–"
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        "text": "widersprechen"
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        "text": "würde;"
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    ]
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    "text": "durch die Einkünfte erzielt werden, gilt für die Inanspruchnahme",
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        "text": "durch"
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        "text": "die"
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        "text": "Einkünfte"
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        "text": "erzielt"
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        "text": "werden,"
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        "text": "gilt"
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        "text": "für"
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        "text": "die"
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        "text": "Inanspruchnahme"
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    "text": "c) die Bundesrepublik Deutschland daran gehindert wird, die",
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        "text": "c)"
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        "text": "die"
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        "text": "Bundesrepublik"
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        "text": "Deutschland"
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        "text": "daran"
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        "text": "gehindert"
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        "text": "wird,"
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        "text": "die"
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    ]
  },
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    "text": "von Vergünstigungen nach diesem Abkommen für diese Ein -",
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        "text": "von"
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        "text": "Vergünstigungen"
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        "text": "nach"
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        "text": "diesem"
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        "text": "Abkommen"
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        "text": "für"
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        "text": "diese"
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        "text": "Ein"
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    "text": "Beträge zu besteuern, die nach dem Vierten, Fünften oder",
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        "text": "Beträge"
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        "text": "zu"
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        "text": "besteuern,"
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        "text": "die"
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        "text": "nach"
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        "text": "dem"
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        "text": "Vierten,"
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        "text": "Fünften"
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        "text": "oder"
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    "text": "künfte ergänzend zu den Anforderungen des Absatzes 1, dass",
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        "text": "künfte"
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        "text": "ergänzend"
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        "text": "zu"
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        "text": "den"
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        "text": "Anforderungen"
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        "text": "des"
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        "text": "Absatzes"
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        "text": "1,"
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        "text": "dass"
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    "text": "Siebten Teil des deutschen Außensteuergesetzes in die Ein-",
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        "text": "Siebten"
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        "text": "Teil"
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        "text": "des"
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        "text": "deutschen"
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        "text": "Außensteuergesetzes"
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        "text": "in"
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        "text": "die"
      },
      {
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        "text": "Ein-"
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    ]
  },
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    "text": "die gewerbliche Tätigkeit im erstgenannten Vertragsstaat",
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      {
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        "text": "die"
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        "text": "gewerbliche"
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        "text": "Tätigkeit"
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        "text": "im"
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        "text": "erstgenannten"
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    ]
  },
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    "id": "pdf-012-line-014",
    "source_page": 12,
    "text": "künfte einer in der Bundesrepublik Deutschland ansässigen",
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        "text": "künfte"
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        "text": "einer"
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        ],
        "text": "in"
      },
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        "text": "der"
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        "text": "Bundesrepublik"
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        "text": "Deutschland"
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        "text": "ansässigen"
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    ]
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    "id": "pdf-012-line-015",
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    "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
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        "text": "gegenüber"
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        "text": "der"
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        "text": "gewerblichen"
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        "text": "Tätigkeit"
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        "text": "im"
      },
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        "text": "anderen"
      },
      {
        "bbox": [
          243.502178,
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        ],
        "text": "Vertragsstaat"
      }
    ]
  },
  {
    "bbox": [
      317.476074,
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      414.844394,
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    ],
    "id": "pdf-012-line-016",
    "source_page": 12,
    "text": "Person einzubeziehen sind.",
    "words": [
      {
        "bbox": [
          317.476074,
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          342.318474,
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        ],
        "text": "Person"
      },
      {
        "bbox": [
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        ],
        "text": "einzubeziehen"
      },
      {
        "bbox": [
          397.655594,
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        ],
        "text": "sind."
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-017",
    "source_page": 12,
    "text": "in qualitativer wie quantitativer Hinsicht erheblich sein muss.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "qualitativer"
      },
      {
        "bbox": [
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        ],
        "text": "wie"
      },
      {
        "bbox": [
          127.904258,
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        ],
        "text": "quantitativer"
      },
      {
        "bbox": [
          174.419858,
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        ],
        "text": "Hinsicht"
      },
      {
        "bbox": [
          205.677858,
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        ],
        "text": "erheblich"
      },
      {
        "bbox": [
          240.634978,
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        ],
        "text": "sein"
      },
      {
        "bbox": [
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        ],
        "text": "muss."
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    ]
  },
  {
    "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)"
      },
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        "bbox": [
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        ],
        "text": "Wenn"
      },
      {
        "bbox": [
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        ],
        "text": "aufgrund"
      },
      {
        "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": "eine"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-019",
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    "text": "(3) Einem deutschen Investmentfonds oder einer deutschen",
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      {
        "bbox": [
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        "text": "(3)"
      },
      {
        "bbox": [
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        ],
        "text": "Einem"
      },
      {
        "bbox": [
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        ],
        "text": "deutschen"
      },
      {
        "bbox": [
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        ],
        "text": "Investmentfonds"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
          232.566578,
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          250.152258,
          163.41554
        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "deutschen"
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    ]
  },
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    "bbox": [
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    "id": "pdf-012-line-020",
    "source_page": 12,
    "text": "Doppelbesteuerung eintritt, konsultieren die zuständigen Behör-",
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      {
        "bbox": [
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        "text": "Doppelbesteuerung"
      },
      {
        "bbox": [
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        ],
        "text": "eintritt,"
      },
      {
        "bbox": [
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        ],
        "text": "konsultieren"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "zuständigen"
      },
      {
        "bbox": [
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        "text": "Behör-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-021",
    "source_page": 12,
    "text": "Investmentaktiengesellschaft oder einem liechtensteinischen",
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      {
        "bbox": [
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        ],
        "text": "Investmentaktiengesellschaft"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "liechtensteinischen"
      }
    ]
  },
  {
    "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"
      },
      {
        "bbox": [
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        ],
        "text": "3,"
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      {
        "bbox": [
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        ],
        "text": "wie"
      },
      {
        "bbox": [
          460.849194,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Doppelbesteue-"
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    ]
  },
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    "id": "pdf-012-line-023",
    "source_page": 12,
    "text": "OGAW oder einem liechtensteinischen Investmentunternehmen",
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        "text": "OGAW"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "liechtensteinischen"
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      {
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        "text": "Investmentunternehmen"
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    ]
  },
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    "id": "pdf-012-line-024",
    "source_page": 12,
    "text": "rung zu vermeiden ist.",
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      {
        "bbox": [
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        ],
        "text": "rung"
      },
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        "bbox": [
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        "text": "zu"
      },
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        "bbox": [
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        "text": "vermeiden"
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        "bbox": [
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        "text": "ist."
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    ]
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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"
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Vergünstigungen"
      },
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        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
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        "text": "Abkommen"
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        "text": "–"
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        "bbox": [
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        "text": "im"
      },
      {
        "bbox": [
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        "text": "Fall"
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    ]
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    "text": "des Buchstaben a jedoch mit Ausnahme der Vergünstigungen",
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      {
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        "text": "des"
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        "text": "Buchstaben"
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        ],
        "text": "a"
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        "bbox": [
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        ],
        "text": "jedoch"
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        "text": "mit"
      },
      {
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        ],
        "text": "Ausnahme"
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        ],
        "text": "der"
      },
      {
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        "text": "Vergünstigungen"
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    ]
  },
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    "id": "pdf-012-line-027",
    "source_page": 12,
    "text": "Artikel 32",
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        "bbox": [
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        ],
        "text": "Artikel"
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      {
        "bbox": [
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        "text": "32"
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    ]
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    "text": "gemäß Artikel 10 Absatz 2 Buchstaben a und b – für aus dem",
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        "text": "gemäß"
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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": "Buchstaben"
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        ],
        "text": "a"
      },
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        ],
        "text": "und"
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        ],
        "text": "b"
      },
      {
        "bbox": [
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        ],
        "text": "–"
      },
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        ],
        "text": "für"
      },
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        ],
        "text": "aus"
      },
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        ],
        "text": "dem"
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    "text": "anderen Vertragsstaat stammende Einkünfte gewährt, sofern",
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      {
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        ],
        "text": "anderen"
      },
      {
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        ],
        "text": "Vertragsstaat"
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        ],
        "text": "stammende"
      },
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        ],
        "text": "Einkünfte"
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        "text": "gewährt,"
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        "text": "sofern"
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    ]
  },
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    "id": "pdf-012-line-030",
    "source_page": 12,
    "text": "Protokoll",
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        ],
        "text": "Protokoll"
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    ]
  },
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    "id": "pdf-012-line-031",
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    "text": "a) die Aktien oder Anteile an einer anerkannten Börse gehandelt",
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      {
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        ],
        "text": "a)"
      },
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Aktien"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Anteile"
      },
      {
        "bbox": [
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        ],
        "text": "an"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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        ],
        "text": "anerkannten"
      },
      {
        "bbox": [
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        ],
        "text": "Börse"
      },
      {
        "bbox": [
          255.532338,
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        ],
        "text": "gehandelt"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-032",
    "source_page": 12,
    "text": "Das beigefügte Protokoll ist Bestandteil dieses Abkommens.",
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      {
        "bbox": [
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        ],
        "text": "Das"
      },
      {
        "bbox": [
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        ],
        "text": "beigefügte"
      },
      {
        "bbox": [
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        ],
        "text": "Protokoll"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "Bestandteil"
      },
      {
        "bbox": [
          455.766474,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommens."
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-033",
    "source_page": 12,
    "text": "werden, oder",
    "words": [
      {
        "bbox": [
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-034",
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    "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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        ],
        "text": "Aktien"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Anteile"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
          265.661618,
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        ],
        "text": "Invest-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-035",
    "source_page": 12,
    "text": "Artikel 33",
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      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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        ],
        "text": "33"
      }
    ]
  },
  {
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    ],
    "id": "pdf-012-line-036",
    "source_page": 12,
    "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
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      {
        "bbox": [
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        ],
        "text": "mentfonds,"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Investmentaktiengesellschaft,"
      },
      {
        "bbox": [
          248.838818,
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          262.053858,
          268.0185
        ],
        "text": "des"
      },
      {
        "bbox": [
          265.688498,
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          268.0185
        ],
        "text": "OGAW"
      }
    ]
  },
  {
    "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-038",
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    "text": "oder des Investmentunternehmens Personen gehören, die,",
    "words": [
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Investmentunternehmens"
      },
      {
        "bbox": [
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        ],
        "text": "Personen"
      },
      {
        "bbox": [
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        ],
        "text": "gehören,"
      },
      {
        "bbox": [
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        ],
        "text": "die,"
      }
    ]
  },
  {
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    ],
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    "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
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      {
        "bbox": [
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        ],
        "text": "hätten"
      },
      {
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "unmittelbar"
      },
      {
        "bbox": [
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        ],
        "text": "bezogen,"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
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    ]
  },
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    "id": "pdf-012-line-040",
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    "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifikations-",
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      {
        "bbox": [
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        ],
        "text": "(1)"
      },
      {
        "bbox": [
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        ],
        "text": "Dieses"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "bedarf"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Ratifikation;"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Ratifikations-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-041",
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    "text": "Abkommen oder einem Abkommen, das der Vertragsstaat,",
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      {
        "bbox": [
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        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommen,"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat,"
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    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-042",
    "source_page": 12,
    "text": "urkunden werden so bald wie möglich in Vaduz ausgetauscht.",
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      {
        "bbox": [
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        ],
        "text": "urkunden"
      },
      {
        "bbox": [
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        ],
        "text": "werden"
      },
      {
        "bbox": [
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        ],
        "text": "so"
      },
      {
        "bbox": [
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        ],
        "text": "bald"
      },
      {
        "bbox": [
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        ],
        "text": "wie"
      },
      {
        "bbox": [
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        ],
        "text": "möglich"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Vaduz"
      },
      {
        "bbox": [
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        ],
        "text": "ausgetauscht."
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    ]
  },
  {
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    ],
    "id": "pdf-012-line-043",
    "source_page": 12,
    "text": "aus dem die Einkünfte stammen, mit einem Mitgliedstaat der",
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      {
        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "stammen,"
      },
      {
        "bbox": [
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        ],
        "text": "mit"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Mitgliedstaat"
      },
      {
        "bbox": [
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        ],
        "text": "der"
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    ]
  },
  {
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    "id": "pdf-012-line-044",
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    "text": "(2) Dieses Abkommen tritt am Tag des Austausches der",
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      {
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        ],
        "text": "(2)"
      },
      {
        "bbox": [
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        ],
        "text": "Dieses"
      },
      {
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "tritt"
      },
      {
        "bbox": [
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        ],
        "text": "am"
      },
      {
        "bbox": [
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        ],
        "text": "Tag"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Austausches"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      }
    ]
  },
  {
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    "id": "pdf-012-line-045",
    "source_page": 12,
    "text": "Europäischen Union oder einem Staat, auf den das Abkom-",
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      {
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        ],
        "text": "Europäischen"
      },
      {
        "bbox": [
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        ],
        "text": "Union"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        ],
        "text": "Staat,"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "Abkom-"
      }
    ]
  },
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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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        ],
        "text": "Ratifikationsurkunden"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Kraft"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "beiden"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaaten"
      }
    ]
  },
  {
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    ],
    "id": "pdf-012-line-047",
    "source_page": 12,
    "text": "men über den Europäischen Wirtschaftsraum anwendbar ist,",
    "words": [
      {
        "bbox": [
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        "text": "men"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "Europäischen"
      },
      {
        "bbox": [
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        ],
        "text": "Wirtschaftsraum"
      },
      {
        "bbox": [
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        ],
        "text": "anwendbar"
      },
      {
        "bbox": [
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        ],
        "text": "ist,"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-048",
    "source_page": 12,
    "text": "anzuwenden",
    "words": [
      {
        "bbox": [
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        "text": "anzuwenden"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-049",
    "source_page": 12,
    "text": "abgeschlossen hat, Anspruch auf die gleichen Abkommens-",
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      {
        "bbox": [
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        ],
        "text": "abgeschlossen"
      },
      {
        "bbox": [
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        ],
        "text": "hat,"
      },
      {
        "bbox": [
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        ],
        "text": "Anspruch"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "gleichen"
      },
      {
        "bbox": [
          242.480258,
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        ],
        "text": "Abkommens-"
      }
    ]
  },
  {
    "bbox": [
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    "source_page": 12,
    "text": "vergünstigungen hätten, oder",
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      {
        "bbox": [
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        ],
        "text": "vergünstigungen"
      },
      {
        "bbox": [
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        ],
        "text": "hätten,"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      }
    ]
  },
  {
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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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        ],
        "text": "a)"
      },
      {
        "bbox": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
          358.367354,
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        ],
        "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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        ],
        "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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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "1."
      },
      {
        "bbox": [
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        ],
        "text": "Januar"
      },
      {
        "bbox": [
          446.191834,
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        ],
        "text": "des"
      },
      {
        "bbox": [
          462.931834,
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        ],
        "text": "Kalenderjahrs"
      },
      {
        "bbox": [
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        ],
        "text": "gut"
      },
      {
        "bbox": [
          528.377824,
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        ],
        "text": "-"
      }
    ]
  },
  {
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    "id": "pdf-012-line-053",
    "source_page": 12,
    "text": "c) mindestens 75 Prozent der Aktien oder Anteile des Invest-",
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      {
        "bbox": [
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        ],
        "text": "c)"
      },
      {
        "bbox": [
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        ],
        "text": "mindestens"
      },
      {
        "bbox": [
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        ],
        "text": "75"
      },
      {
        "bbox": [
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        ],
        "text": "Prozent"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Aktien"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "Anteile"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Invest-"
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    ]
  },
  {
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    "source_page": 12,
    "text": "geschrieben werden, das dem Jahr folgt, in dem dieses",
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      {
        "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": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Jahr"
      },
      {
        "bbox": [
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        ],
        "text": "folgt,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      }
    ]
  },
  {
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    "id": "pdf-012-line-055",
    "source_page": 12,
    "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
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      {
        "bbox": [
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        ],
        "text": "mentfonds,"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Investmentaktiengesellschaft,"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "OGAW"
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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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      {
        "bbox": [
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Kraft"
      },
      {
        "bbox": [
          388.308224,
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        ],
        "text": "getreten"
      },
      {
        "bbox": [
          419.913664,
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        ],
        "text": "ist;"
      }
    ]
  },
  {
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    "id": "pdf-012-line-057",
    "source_page": 12,
    "text": "oder des Investmentunternehmens Personen gehören, die,",
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      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Investmentunternehmens"
      },
      {
        "bbox": [
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        ],
        "text": "Personen"
      },
      {
        "bbox": [
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        ],
        "text": "gehören,"
      },
      {
        "bbox": [
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        ],
        "text": "die,"
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    ]
  },
  {
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    "id": "pdf-012-line-058",
    "source_page": 12,
    "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
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      {
        "bbox": [
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        ],
        "text": "hätten"
      },
      {
        "bbox": [
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "unmittelbar"
      },
      {
        "bbox": [
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        ],
        "text": "bezogen,"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
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    ]
  },
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    "id": "pdf-012-line-059",
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    "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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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "übrigen"
      },
      {
        "bbox": [
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        ],
        "text": "Steuern"
      },
      {
        "bbox": [
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          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-060",
    "source_page": 12,
    "text": "Abkommen Anspruch auf die gleichen Abkommensvergüns-",
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      {
        "bbox": [
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
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        ],
        "text": "Anspruch"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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          180.011618,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "gleichen"
      },
      {
        "bbox": [
          214.181618,
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        ],
        "text": "Abkommensvergüns-"
      }
    ]
  },
  {
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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"
      },
      {
        "bbox": [
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        ],
        "text": "1."
      },
      {
        "bbox": [
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        ],
        "text": "Januar"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
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        ],
        "text": "Kalenderjahrs"
      },
      {
        "bbox": [
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        "text": "erhoben"
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      {
        "bbox": [
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        "text": "werden,"
      },
      {
        "bbox": [
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        "text": "das"
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    ]
  },
  {
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    "source_page": 12,
    "text": "tigungen hätten, oder",
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      {
        "bbox": [
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        "text": "tigungen"
      },
      {
        "bbox": [
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        "text": "hätten,"
      },
      {
        "bbox": [
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        "text": "oder"
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    ]
  },
  {
    "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",
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      {
        "bbox": [
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        "text": "auf"
      },
      {
        "bbox": [
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        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "Jahr"
      },
      {
        "bbox": [
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        ],
        "text": "folgt,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
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        "text": "Abkommen"
      },
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        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "Kraft"
      },
      {
        "bbox": [
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        "text": "getreten"
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    ]
  },
  {
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    "id": "pdf-012-line-064",
    "source_page": 12,
    "text": "ist.",
    "words": [
      {
        "bbox": [
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        "text": "ist."
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    ]
  },
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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": [
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        "text": "d)"
      },
      {
        "bbox": [
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        ],
        "text": "nur"
      },
      {
        "bbox": [
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        ],
        "text": "insoweit"
      },
      {
        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Höhe"
      },
      {
        "bbox": [
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        ],
        "text": "gewährt,"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Personen,"
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    ]
  },
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    "text": "denen die Aktien oder Anteile des Investmentfonds, der",
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      {
        "bbox": [
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        "text": "denen"
      },
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "Aktien"
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        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        "text": "Anteile"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Investmentfonds,"
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        "bbox": [
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        "text": "der"
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    ]
  },
  {
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    "id": "pdf-012-line-067",
    "source_page": 12,
    "text": "Investmentaktiengesellschaft, des OGAW oder des Invest-",
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      {
        "bbox": [
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        ],
        "text": "Investmentaktiengesellschaft,"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "OGAW"
      },
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        "text": "oder"
      },
      {
        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Invest-"
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    ]
  },
  {
    "bbox": [
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    "text": "Artikel 34",
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      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
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        ],
        "text": "34"
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    ]
  },
  {
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    "id": "pdf-012-line-069",
    "source_page": 12,
    "text": "mentunternehmens gehören, hätten sie die Einkünfte un -",
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      {
        "bbox": [
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        ],
        "text": "mentunternehmens"
      },
      {
        "bbox": [
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        ],
        "text": "gehören,"
      },
      {
        "bbox": [
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        ],
        "text": "hätten"
      },
      {
        "bbox": [
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "un"
      },
      {
        "bbox": [
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        ],
        "text": "-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-070",
    "source_page": 12,
    "text": "Kündigung",
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      {
        "bbox": [
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        ],
        "text": "Kündigung"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-071",
    "source_page": 12,
    "text": "mittelbar bezogen, nach diesem Abkommen oder einem",
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      {
        "bbox": [
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        ],
        "text": "mittelbar"
      },
      {
        "bbox": [
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        ],
        "text": "bezogen,"
      },
      {
        "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": "oder"
      },
      {
        "bbox": [
          268.557946,
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        ],
        "text": "einem"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-072",
    "source_page": 12,
    "text": "Abkommen, das der Vertragsstaat, aus dem die Einkünfte",
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      {
        "bbox": [
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        ],
        "text": "Abkommen,"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
          139.556426,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          154.391626,
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        ],
        "text": "Vertragsstaat,"
      },
      {
        "bbox": [
          207.777866,
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        ],
        "text": "aus"
      },
      {
        "bbox": [
          223.656026,
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
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    ]
  },
  {
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    "id": "pdf-012-line-073",
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    "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von",
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      {
        "bbox": [
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        ],
        "text": "(1)"
      },
      {
        "bbox": [
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          471.64298
        ],
        "text": "Dieses"
      },
      {
        "bbox": [
          354.132064,
          464.34698,
          395.712464,
          471.64298
        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          398.789744,
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        ],
        "text": "bleibt"
      },
      {
        "bbox": [
          422.162144,
          464.34698,
          428.474464,
          471.64298
        ],
        "text": "in"
      },
      {
        "bbox": [
          431.551744,
          464.34698,
          451.206784,
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        ],
        "text": "Kraft,"
      },
      {
        "bbox": [
          454.283504,
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        ],
        "text": "solange"
      },
      {
        "bbox": [
          485.891504,
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          494.275424,
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        ],
        "text": "es"
      },
      {
        "bbox": [
          497.353504,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          518.271664,
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          531.489424,
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        ],
        "text": "von"
      }
    ]
  },
  {
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    "id": "pdf-012-line-074",
    "source_page": 12,
    "text": "stammen, mit einem anderen Vertragsstaat abgeschlossen",
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      {
        "bbox": [
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        ],
        "text": "stammen,"
      },
      {
        "bbox": [
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        ],
        "text": "mit"
      },
      {
        "bbox": [
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          150.872186,
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        ],
        "text": "einem"
      },
      {
        "bbox": [
          153.592666,
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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          477.8577
        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          236.116106,
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        ],
        "text": "abgeschlossen"
      }
    ]
  },
  {
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    "id": "pdf-012-line-075",
    "source_page": 12,
    "text": "einem Vertragsstaat gekündigt wird.",
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      {
        "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."
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    ]
  },
  {
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    "id": "pdf-012-line-076",
    "source_page": 12,
    "text": "hat, Anspruch auf die in diesen Abkommen gewährten Ab-",
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      {
        "bbox": [
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        ],
        "text": "hat,"
      },
      {
        "bbox": [
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        ],
        "text": "Anspruch"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "diesen"
      },
      {
        "bbox": [
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          236.869546,
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        ],
        "text": "gewährten"
      },
      {
        "bbox": [
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        ],
        "text": "Ab-"
      }
    ]
  },
  {
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    "id": "pdf-012-line-077",
    "source_page": 12,
    "text": "(2) Jeder Vertragsstaat kann dieses Abkommen nach Ablauf",
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      {
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        ],
        "text": "(2)"
      },
      {
        "bbox": [
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          495.68074
        ],
        "text": "Jeder"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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          495.68074
        ],
        "text": "kann"
      },
      {
        "bbox": [
          418.969824,
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        ],
        "text": "dieses"
      },
      {
        "bbox": [
          444.785264,
          488.38474,
          485.790864,
          495.68074
        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          488.464144,
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          495.68074
        ],
        "text": "nach"
      },
      {
        "bbox": [
          508.643024,
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          531.488624,
          495.68074
        ],
        "text": "Ablauf"
      }
    ]
  },
  {
    "bbox": [
      76.534986,
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    ],
    "id": "pdf-012-line-078",
    "source_page": 12,
    "text": "kommensvergünstigungen hätten.",
    "words": [
      {
        "bbox": [
          76.534986,
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        ],
        "text": "kommensvergünstigungen"
      },
      {
        "bbox": [
          173.202986,
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        ],
        "text": "hätten."
      }
    ]
  },
  {
    "bbox": [
      304.717584,
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    ],
    "id": "pdf-012-line-079",
    "source_page": 12,
    "text": "von fünf Jahren von dem Inkrafttreten an auf diplomatischem",
    "words": [
      {
        "bbox": [
          304.717584,
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          317.935344,
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        ],
        "text": "von"
      },
      {
        "bbox": [
          320.903504,
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          334.799904,
          505.24778
        ],
        "text": "fünf"
      },
      {
        "bbox": [
          337.767984,
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          362.365744,
          505.24778
        ],
        "text": "Jahren"
      },
      {
        "bbox": [
          365.333904,
          497.95178,
          378.551664,
          505.24778
        ],
        "text": "von"
      },
      {
        "bbox": [
          381.519824,
          497.95178,
          397.558864,
          505.24778
        ],
        "text": "dem"
      },
      {
        "bbox": [
          400.526064,
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          444.408544,
          505.24778
        ],
        "text": "Inkrafttreten"
      },
      {
        "bbox": [
          447.376704,
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          456.208624,
          505.24778
        ],
        "text": "an"
      },
      {
        "bbox": [
          459.176784,
          497.95178,
          470.464864,
          505.24778
        ],
        "text": "auf"
      },
      {
        "bbox": [
          473.432944,
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          531.489504,
          505.24778
        ],
        "text": "diplomatischem"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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,
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          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,
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          227.952746,
          511.02538
        ],
        "text": "dahingehend"
      },
      {
        "bbox": [
          229.878346,
          503.72938,
          271.806426,
          511.02538
        ],
        "text": "auszulegen,"
      },
      {
        "bbox": [
          273.732506,
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          290.550746,
          511.02538
        ],
        "text": "dass"
      }
    ]
  },
  {
    "bbox": [
      304.717264,
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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": [
          304.717264,
          507.51866,
          320.893824,
          514.81466
        ],
        "text": "Weg"
      },
      {
        "bbox": [
          323.599184,
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          334.193664,
          514.81466
        ],
        "text": "bis"
      },
      {
        "bbox": [
          336.899264,
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          352.087184,
          514.81466
        ],
        "text": "zum"
      },
      {
        "bbox": [
          354.791104,
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          365.986464,
          514.81466
        ],
        "text": "30."
      },
      {
        "bbox": [
          368.690784,
          507.51866,
          383.626944,
          514.81466
        ],
        "text": "Juni"
      },
      {
        "bbox": [
          386.331984,
          507.51866,
          405.298064,
          514.81466
        ],
        "text": "eines"
      },
      {
        "bbox": [
          408.003664,
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          427.712704,
          514.81466
        ],
        "text": "jeden"
      },
      {
        "bbox": [
          430.417584,
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          514.81466
        ],
        "text": "Kalenderjahres"
      },
      {
        "bbox": [
          486.800064,
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          522.227824,
          514.81466
        ],
        "text": "kündigen."
      },
      {
        "bbox": [
          524.932144,
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          531.488864,
          514.81466
        ],
        "text": "In"
      }
    ]
  },
  {
    "bbox": [
      304.717104,
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      520.844224,
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    ],
    "id": "pdf-012-line-082",
    "source_page": 12,
    "text": "diesem Fall findet dieses Abkommen nicht mehr Anwendung",
    "words": [
      {
        "bbox": [
          304.717104,
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          330.648384,
          524.3817
        ],
        "text": "diesem"
      },
      {
        "bbox": [
          332.869424,
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          524.3817
        ],
        "text": "Fall"
      },
      {
        "bbox": [
          347.144784,
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          367.291664,
          524.3817
        ],
        "text": "findet"
      },
      {
        "bbox": [
          369.513904,
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          524.3817
        ],
        "text": "dieses"
      },
      {
        "bbox": [
          394.843904,
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        ],
        "text": "Abkommen"
      },
      {
        "bbox": [
          438.023664,
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        ],
        "text": "nicht"
      },
      {
        "bbox": [
          457.730704,
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          475.959184,
          524.3817
        ],
        "text": "mehr"
      },
      {
        "bbox": [
          478.179984,
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        ],
        "text": "Anwendung"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-083",
    "source_page": 12,
    "text": "a) soweit nicht Absatz 1 anzuwenden ist, ein Vertragsstaat",
    "words": [
      {
        "bbox": [
          63.779226,
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        ],
        "text": "a)"
      },
      {
        "bbox": [
          76.535066,
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          100.224586,
          525.05914
        ],
        "text": "soweit"
      },
      {
        "bbox": [
          104.123946,
          517.76314,
          121.964666,
          525.05914
        ],
        "text": "nicht"
      },
      {
        "bbox": [
          125.864026,
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          150.889066,
          525.05914
        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          154.788746,
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          159.236746,
          525.05914
        ],
        "text": "1"
      },
      {
        "bbox": [
          163.135786,
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          209.255466,
          525.05914
        ],
        "text": "anzuwenden"
      },
      {
        "bbox": [
          213.154506,
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          223.940346,
          525.05914
        ],
        "text": "ist,"
      },
      {
        "bbox": [
          227.838826,
          517.76314,
          238.535066,
          525.05914
        ],
        "text": "ein"
      },
      {
        "bbox": [
          242.434106,
          517.76314,
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          525.05914
        ],
        "text": "Vertragsstaat"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "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,
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          124.267546,
          534.62618
        ],
        "text": "ist,"
      },
      {
        "bbox": [
          126.994426,
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          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,
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        ],
        "text": "zur"
      }
    ]
  },
  {
    "bbox": [
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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,
          538.85258
        ],
        "text": "bei"
      },
      {
        "bbox": [
          330.951264,
          531.55658,
          344.436304,
          538.85258
        ],
        "text": "den"
      },
      {
        "bbox": [
          347.101744,
          531.55658,
          355.701104,
          538.85258
        ],
        "text": "im"
      },
      {
        "bbox": [
          358.365584,
          531.55658,
          400.119584,
          538.85258
        ],
        "text": "Abzugsweg"
      },
      {
        "bbox": [
          402.785504,
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          441.008704,
          538.85258
        ],
        "text": "erhobenen"
      },
      {
        "bbox": [
          443.674144,
          531.55658,
          471.401424,
          538.85258
        ],
        "text": "Steuern"
      },
      {
        "bbox": [
          474.066864,
          531.55658,
          485.177024,
          538.85258
        ],
        "text": "auf"
      },
      {
        "bbox": [
          487.842384,
          531.55658,
          498.655904,
          538.85258
        ],
        "text": "die"
      },
      {
        "bbox": [
          501.320944,
          531.55658,
          531.488224,
          538.85258
        ],
        "text": "Beträge,"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-086",
    "source_page": 12,
    "text": "Missbrauchsvermeidung oder zur Verhinderung der Steuer-",
    "words": [
      {
        "bbox": [
          76.535466,
          536.89706,
          164.243946,
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        ],
        "text": "Missbrauchsvermeidung"
      },
      {
        "bbox": [
          166.920506,
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          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,
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          544.19306
        ],
        "text": "der"
      },
      {
        "bbox": [
          264.101706,
          536.89706,
          290.551226,
          544.19306
        ],
        "text": "Steuer-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-087",
    "source_page": 12,
    "text": "die am oder nach dem 1. Januar des Kalenderjahrs gut -",
    "words": [
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
          331.987264,
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          548.41962
        ],
        "text": "am"
      },
      {
        "bbox": [
          346.718384,
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          363.278224,
          548.41962
        ],
        "text": "oder"
      },
      {
        "bbox": [
          366.801344,
          541.12362,
          384.553344,
          548.41962
        ],
        "text": "nach"
      },
      {
        "bbox": [
          388.077504,
          541.12362,
          404.116544,
          548.41962
        ],
        "text": "dem"
      },
      {
        "bbox": [
          407.639744,
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          414.399904,
          548.41962
        ],
        "text": "1."
      },
      {
        "bbox": [
          417.923504,
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          442.666944,
          548.41962
        ],
        "text": "Januar"
      },
      {
        "bbox": [
          446.190064,
          541.12362,
          459.405104,
          548.41962
        ],
        "text": "des"
      },
      {
        "bbox": [
          462.930064,
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          513.024944,
          548.41962
        ],
        "text": "Kalenderjahrs"
      },
      {
        "bbox": [
          516.549984,
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          528.286944,
          548.41962
        ],
        "text": "gut"
      },
      {
        "bbox": [
          528.376054,
          541.12362,
          531.488054,
          548.41962
        ],
        "text": "-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-088",
    "source_page": 12,
    "text": "umgehung oder Steuerhinterziehung anzuwenden;",
    "words": [
      {
        "bbox": [
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        ],
        "text": "umgehung"
      },
      {
        "bbox": [
          116.847706,
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          133.140586,
          553.75994
        ],
        "text": "oder"
      },
      {
        "bbox": [
          135.361386,
          546.46394,
          206.533466,
          553.75994
        ],
        "text": "Steuerhinterziehung"
      },
      {
        "bbox": [
          208.755946,
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          256.298186,
          553.75994
        ],
        "text": "anzuwenden;"
      }
    ]
  },
  {
    "bbox": [
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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"
      },
      {
        "bbox": [
          363.540294,
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          392.123574,
          557.9865
        ],
        "text": "werden,"
      },
      {
        "bbox": [
          394.345014,
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          407.382054,
          557.9865
        ],
        "text": "das"
      },
      {
        "bbox": [
          409.604774,
          550.6905,
          420.714934,
          557.9865
        ],
        "text": "auf"
      },
      {
        "bbox": [
          422.936854,
          550.6905,
          435.973894,
          557.9865
        ],
        "text": "das"
      },
      {
        "bbox": [
          438.196614,
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          494.106614,
          557.9865
        ],
        "text": "Kündigungsjahr"
      },
      {
        "bbox": [
          496.327414,
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        ],
        "text": "folgt;"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-012-line-090",
    "source_page": 12,
    "text": "b) ein Vertragstaat daran gehindert ist, nach seinem nationalen",
    "words": [
      {
        "bbox": [
          63.778826,
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          70.593066,
          567.79386
        ],
        "text": "b)"
      },
      {
        "bbox": [
          76.534746,
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          87.052986,
          567.79386
        ],
        "text": "ein"
      },
      {
        "bbox": [
          89.318186,
          560.49786,
          132.367226,
          567.79386
        ],
        "text": "Vertragstaat"
      },
      {
        "bbox": [
          134.632666,
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          154.881386,
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        ],
        "text": "daran"
      },
      {
        "bbox": [
          157.146586,
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          190.961546,
          567.79386
        ],
        "text": "gehindert"
      },
      {
        "bbox": [
          193.226986,
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          203.745946,
          567.79386
        ],
        "text": "ist,"
      },
      {
        "bbox": [
          206.010586,
          560.49786,
          223.495626,
          567.79386
        ],
        "text": "nach"
      },
      {
        "bbox": [
          225.760826,
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        ],
        "text": "seinem"
      },
      {
        "bbox": [
          253.661546,
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        ],
        "text": "nationalen"
      }
    ]
  },
  {
    "bbox": [
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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",
    "words": [
      {
        "bbox": [
          304.715734,
          565.16138,
          311.529894,
          572.45738
        ],
        "text": "b)"
      },
      {
        "bbox": [
          317.471574,
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        "text": "bei"
      },
      {
        "bbox": [
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "übrigen"
      },
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        "bbox": [
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        "text": "Steuern"
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        "text": "auf"
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      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "Steuern,"
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      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "für"
      },
      {
        "bbox": [
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        "text": "Zeiträume"
      },
      {
        "bbox": [
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        "text": "ab"
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    ]
  },
  {
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    "source_page": 12,
    "text": "Recht Abkommensvergünstigungen ganz oder teilweise zu",
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      {
        "bbox": [
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        "text": "Recht"
      },
      {
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        "text": "Abkommensvergünstigungen"
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        "bbox": [
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        ],
        "text": "ganz"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        "text": "teilweise"
      },
      {
        "bbox": [
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        "text": "zu"
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    ]
  },
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    "id": "pdf-012-line-093",
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    "text": "dem 1. Januar des Kalenderjahrs erhoben werden, das auf",
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      {
        "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"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "Kalenderjahrs"
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        "bbox": [
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        "text": "erhoben"
      },
      {
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        ],
        "text": "werden,"
      },
      {
        "bbox": [
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        "text": "das"
      },
      {
        "bbox": [
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        "text": "auf"
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    ]
  },
  {
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    "id": "pdf-012-line-094",
    "source_page": 12,
    "text": "verweigern, um Gestaltungen entgegenzutreten, deren Be-",
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      {
        "bbox": [
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        "text": "verweigern,"
      },
      {
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        "text": "um"
      },
      {
        "bbox": [
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        "text": "Gestaltungen"
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        "bbox": [
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        "text": "entgegenzutreten,"
      },
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        "bbox": [
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        "text": "deren"
      },
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        "bbox": [
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        "text": "Be-"
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    ]
  },
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    "id": "pdf-012-line-095",
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    "text": "das Kündigungsjahr folgt.",
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        "text": "das"
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        "text": "Kündigungsjahr"
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    ]
  },
  {
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    "text": "günstigung Sinn und Zweck des Abkommens – wozu ins -",
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      {
        "bbox": [
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        "text": "günstigung"
      },
      {
        "bbox": [
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        "text": "Sinn"
      },
      {
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "Zweck"
      },
      {
        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Abkommens"
      },
      {
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        "text": "–"
      },
      {
        "bbox": [
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        "text": "wozu"
      },
      {
        "bbox": [
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        ],
        "text": "ins"
      },
      {
        "bbox": [
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        "text": "-"
      }
    ]
  },
  {
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    "text": "besondere auch die Vermeidung einer Nichtbesteuerung",
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      {
        "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"
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        "text": "einer"
      },
      {
        "bbox": [
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        "text": "Nichtbesteuerung"
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    ]
  },
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    "id": "pdf-012-line-098",
    "source_page": 12,
    "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-",
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      {
        "bbox": [
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        "text": "Maßgebend"
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        ],
        "text": "die"
      },
      {
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        "text": "Berechnung"
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        "text": "der"
      },
      {
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        "text": "Frist"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Tag"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "Ein-"
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    ]
  },
  {
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    "text": "gangs der Kündigung bei dem anderen Vertragsstaat.",
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      {
        "bbox": [
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        "text": "gangs"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Kündigung"
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        "text": "bei"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat."
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    ]
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    "text": "in beiden Vertragsstaaten (Doppel-Nichtbesteuerung) oder",
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      {
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        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "beiden"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaaten"
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      {
        "bbox": [
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        ],
        "text": "(Doppel-Nichtbesteuerung)"
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      {
        "bbox": [
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        "text": "oder"
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    ]
  },
  {
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    "id": "pdf-012-line-101",
    "source_page": 12,
    "text": "Geschehen zu Berlin am 17. November 2011, in",
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      {
        "bbox": [
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        "text": "Geschehen"
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        ],
        "text": "zu"
      },
      {
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        ],
        "text": "Berlin"
      },
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        "bbox": [
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        ],
        "text": "am"
      },
      {
        "bbox": [
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        ],
        "text": "17."
      },
      {
        "bbox": [
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        ],
        "text": "November"
      },
      {
        "bbox": [
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        ],
        "text": "2011,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      }
    ]
  },
  {
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    ],
    "id": "pdf-012-line-102",
    "source_page": 12,
    "text": "zwei Urschriften in deutscher Sprache.",
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      {
        "bbox": [
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        ],
        "text": "zwei"
      },
      {
        "bbox": [
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        ],
        "text": "Urschriften"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "deutscher"
      },
      {
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        ],
        "text": "Sprache."
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    ]
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  {
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    ],
    "id": "pdf-012-line-103",
    "source_page": 12,
    "text": "Für die Bundesrepublik Deutschland",
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      {
        "bbox": [
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        ],
        "text": "Für"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Bundesrepublik"
      },
      {
        "bbox": [
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        ],
        "text": "Deutschland"
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    ]
  },
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    "id": "pdf-012-line-104",
    "source_page": 12,
    "text": "Braun",
    "words": [
      {
        "bbox": [
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          694.70056
        ],
        "text": "Braun"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-105",
    "source_page": 12,
    "text": "Schäuble",
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      {
        "bbox": [
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        ],
        "text": "Schäuble"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-012-line-106",
    "source_page": 12,
    "text": "Für das Fürstentum Liechtenstein",
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      {
        "bbox": [
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        ],
        "text": "Für"
      },
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        "text": "das"
      },
      {
        "bbox": [
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        "text": "Fürstentum"
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      {
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        ],
        "text": "Liechtenstein"
      }
    ]
  },
  {
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    "id": "pdf-012-line-107",
    "source_page": 12,
    "text": "K l a u s Ts c h ü t s c h e r",
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      {
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        ],
        "text": "K"
      },
      {
        "bbox": [
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        ],
        "text": "l"
      },
      {
        "bbox": [
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          739.39984
        ],
        "text": "a"
      },
      {
        "bbox": [
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        ],
        "text": "u"
      },
      {
        "bbox": [
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        ],
        "text": "s"
      },
      {
        "bbox": [
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        ],
        "text": "Ts"
      },
      {
        "bbox": [
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        "text": "Wirtschaftsjahren"
      },
      {
        "bbox": [
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        "text": "zu"
      },
      {
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        "text": "jeweils"
      },
      {
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        "text": "einem"
      },
      {
        "bbox": [
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        "text": "Fünftel"
      },
      {
        "bbox": [
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        "text": "gewinnerhöhend"
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    ]
  },
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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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      {
        "bbox": [
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        "text": "am"
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        "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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      {
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        "text": "Berlin"
      },
      {
        "bbox": [
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        "text": "haben"
      },
      {
        "bbox": [
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        "text": "bei-"
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    ]
  },
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    "text": "aufzulösen. Er ist in vollem Umfang gewinnerhöhend aufzu -",
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      {
        "bbox": [
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        "text": "aufzulösen."
      },
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        ],
        "text": "Er"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "vollem"
      },
      {
        "bbox": [
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        "text": "Umfang"
      },
      {
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        "text": "gewinnerhöhend"
      },
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        "text": "aufzu"
      },
      {
        "bbox": [
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        "text": "-"
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    ]
  },
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    "id": "pdf-013-line-017",
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    "text": "de Staaten die nachstehenden Bestimmungen vereinbart, die",
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      {
        "bbox": [
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        "text": "de"
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        "bbox": [
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        "text": "Staaten"
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        "text": "die"
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        "text": "nachstehenden"
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      {
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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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    "text": "lösen,",
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        "text": "lösen,"
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    ]
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    "id": "pdf-013-line-019",
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    "text": "Bestandteil des Abkommens sind:",
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        "text": "Bestandteil"
      },
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        "bbox": [
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        ],
        "text": "des"
      },
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        "bbox": [
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        "text": "Abkommens"
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        "text": "sind:"
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    "id": "pdf-013-line-020",
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    "text": "1. wenn das als entnommen oder veräußert geltende Wirt-",
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      {
        "bbox": [
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        "text": "1."
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        "text": "wenn"
      },
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        "text": "das"
      },
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        ],
        "text": "als"
      },
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        "bbox": [
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        "text": "entnommen"
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        "text": "oder"
      },
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        "text": "veräußert"
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        "text": "geltende"
      },
      {
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        "text": "Wirt-"
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    ]
  },
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    "text": "1. Zu Artikel 2 (Unter das Abkommen fallende Steuern)",
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        "text": "1."
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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"
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        "text": "Steuern)"
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    ]
  },
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    "id": "pdf-013-line-022",
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    "text": "schaftsgut aus dem Betriebsvermögen der Person aus-",
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        "text": "schaftsgut"
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        "text": "aus"
      },
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        "text": "dem"
      },
      {
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        "text": "Betriebsvermögen"
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        "text": "der"
      },
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        "text": "Person"
      },
      {
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        "text": "aus-"
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    ]
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  {
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    "source_page": 13,
    "text": "scheidet,",
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        "text": "scheidet,"
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    ]
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    "id": "pdf-013-line-024",
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    "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"
      },
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        "bbox": [
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        "text": "einem"
      },
      {
        "bbox": [
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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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  },
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    "id": "pdf-013-line-025",
    "source_page": 13,
    "text": "im Fürstentum Liechtenstein in Übereinstimmung mit diesem",
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      {
        "bbox": [
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        "text": "im"
      },
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        "text": "Fürstentum"
      },
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        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        "text": "in"
      },
      {
        "bbox": [
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        "text": "Übereinstimmung"
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        "text": "mit"
      },
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        "bbox": [
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        "text": "diesem"
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    ]
  },
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    "id": "pdf-013-line-026",
    "source_page": 13,
    "text": "2. wenn das als entnommen oder veräußert geltende Wirt-",
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      {
        "bbox": [
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        "text": "2."
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        ],
        "text": "wenn"
      },
      {
        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        ],
        "text": "entnommen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        "text": "veräußert"
      },
      {
        "bbox": [
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        ],
        "text": "geltende"
      },
      {
        "bbox": [
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        "text": "Wirt-"
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    ]
  },
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    "id": "pdf-013-line-027",
    "source_page": 13,
    "text": "Abkommen mit ihrem Vermögen oder Teilen hiervon der Ver -",
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      {
        "bbox": [
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        ],
        "text": "Abkommen"
      },
      {
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        ],
        "text": "mit"
      },
      {
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        "text": "ihrem"
      },
      {
        "bbox": [
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        ],
        "text": "Vermögen"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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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-028",
    "source_page": 13,
    "text": "schaftsgut aus der Besteuerungshoheit des Fürstentums",
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      {
        "bbox": [
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        "text": "schaftsgut"
      },
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        "text": "Besteuerungshoheit"
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        "text": "des"
      },
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        "text": "Fürstentums"
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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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      {
        "bbox": [
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        "text": "mögenssteuer,"
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        "text": "so"
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      {
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        "text": "ist"
      },
      {
        "bbox": [
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        "text": "die"
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      {
        "bbox": [
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        "text": "dadurch"
      },
      {
        "bbox": [
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        "text": "erfolgende"
      },
      {
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        "text": "Besteuerung"
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      {
        "bbox": [
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        "text": "des"
      }
    ]
  },
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    "id": "pdf-013-line-030",
    "source_page": 13,
    "text": "Liechtenstein ausscheidet, ausgenommen es ist als Fol -",
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      {
        "bbox": [
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        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        "text": "ausscheidet,"
      },
      {
        "bbox": [
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        "text": "ausgenommen"
      },
      {
        "bbox": [
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        "text": "es"
      },
      {
        "bbox": [
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        "text": "ist"
      },
      {
        "bbox": [
          505.214038,
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        ],
        "text": "als"
      },
      {
        "bbox": [
          517.811238,
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        ],
        "text": "Fol"
      },
      {
        "bbox": [
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        "text": "-"
      }
    ]
  },
  {
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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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      {
        "bbox": [
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        "text": "Sollertrags"
      },
      {
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        "text": "dieses"
      },
      {
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        "text": "Vermögens"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        "text": "Besteuerung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "aus"
      },
      {
        "bbox": [
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        "text": "diesem"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-032",
    "source_page": 13,
    "text": "ge des Ausscheidens aus der Besteuerungshoheit des",
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      {
        "bbox": [
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        "text": "ge"
      },
      {
        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Ausscheidens"
      },
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        "bbox": [
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        "text": "aus"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Besteuerungshoheit"
      },
      {
        "bbox": [
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        "text": "des"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-033",
    "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"
      },
      {
        "bbox": [
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        ],
        "text": "diesem"
      },
      {
        "bbox": [
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        "text": "Vermögen"
      },
      {
        "bbox": [
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        "text": "erzielten"
      },
      {
        "bbox": [
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        "text": "Einkommens"
      },
      {
        "bbox": [
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        "text": "anzusehen."
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    ]
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    "id": "pdf-013-line-034",
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    "text": "Fürstentums Liechtenstein einer in der Bundesrepublik",
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      {
        "bbox": [
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        "text": "Fürstentums"
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        "text": "Liechtenstein"
      },
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        "text": "einer"
      },
      {
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        "text": "in"
      },
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        "bbox": [
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        "text": "der"
      },
      {
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        "text": "Bundesrepublik"
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    "id": "pdf-013-line-035",
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    "text": "Deutschland belegenen Betriebsstätte zuzuordnen, oder",
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        "text": "Deutschland"
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        "text": "belegenen"
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        "text": "Betriebsstätte"
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        "text": "zuzuordnen,"
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    ]
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    "text": "2. Zu Artikel 4 Absatz 1 (Ansässige Person)",
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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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        "text": "(Ansässige"
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        "text": "Person)"
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    ]
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    "text": "3. wenn die stillen Reserven des als entnommen oder ver -",
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        "text": "3."
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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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        "text": "des"
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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": "a) Ein deutscher Investmentfonds und eine deutsche Invest-",
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        "text": "a)"
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        "text": "Ein"
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        "text": "deutscher"
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        "text": "Investmentfonds"
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        "text": "und"
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        "text": "eine"
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        "text": "deutsche"
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        "text": "Invest-"
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    "id": "pdf-013-line-039",
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    "text": "äußert geltenden Wirtschaftsguts im Fürstentum Liech-",
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      {
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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": "Liech-"
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    "text": "mentaktiengesellschaft, auf die die Vorschriften des Invest-",
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        "text": "mentaktiengesellschaft,"
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        "text": "auf"
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        "text": "die"
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        "text": "die"
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        "text": "Vorschriften"
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        "text": "des"
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        "text": "Invest-"
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    "source_page": 13,
    "text": "tenstein aufgedeckt werden oder in entsprechender",
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        "text": "tenstein"
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        "text": "aufgedeckt"
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        "text": "werden"
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        "text": "oder"
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        "bbox": [
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        "text": "in"
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      {
        "bbox": [
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        "text": "entsprechender"
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    "text": "mentgesetzes anzuwenden sind, gelten als in der Bundes -",
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        "text": "mentgesetzes"
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        "text": "anzuwenden"
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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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      {
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        "text": "Bundes"
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        "text": "-"
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    "id": "pdf-013-line-043",
    "source_page": 13,
    "text": "Anwendung der Vorschriften des deutschen Steuerrechts",
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        "text": "Anwendung"
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        "text": "der"
      },
      {
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        "text": "Vorschriften"
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        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
          447.290626,
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        ],
        "text": "deutschen"
      },
      {
        "bbox": [
          486.492466,
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        ],
        "text": "Steuerrechts"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-013-line-044",
    "source_page": 13,
    "text": "republik Deutschland ansässig.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "republik"
      },
      {
        "bbox": [
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        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          154.319436,
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        ],
        "text": "ansässig."
      }
    ]
  },
  {
    "bbox": [
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      394.595
    ],
    "id": "pdf-013-line-045",
    "source_page": 13,
    "text": "hätten aufgedeckt werden müssen.",
    "words": [
      {
        "bbox": [
          330.236466,
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        ],
        "text": "hätten"
      },
      {
        "bbox": [
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        ],
        "text": "aufgedeckt"
      },
      {
        "bbox": [
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        ],
        "text": "werden"
      },
      {
        "bbox": [
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        ],
        "text": "müssen."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-013-line-046",
    "source_page": 13,
    "text": "b) Ein liechtensteinischer Organismus für gemeinsame Anlagen",
    "words": [
      {
        "bbox": [
          63.778076,
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        ],
        "text": "b)"
      },
      {
        "bbox": [
          76.533996,
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        ],
        "text": "Ein"
      },
      {
        "bbox": [
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        ],
        "text": "liechtensteinischer"
      },
      {
        "bbox": [
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        ],
        "text": "Organismus"
      },
      {
        "bbox": [
          202.541916,
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        ],
        "text": "für"
      },
      {
        "bbox": [
          213.996076,
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        ],
        "text": "gemeinsame"
      },
      {
        "bbox": [
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        ],
        "text": "Anlagen"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-047",
    "source_page": 13,
    "text": "Vorstehendes gilt bei Ermittlung des Überschusses der",
    "words": [
      {
        "bbox": [
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        "text": "Vorstehendes"
      },
      {
        "bbox": [
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        ],
        "text": "gilt"
      },
      {
        "bbox": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "Ermittlung"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Überschusses"
      },
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        "text": "der"
      }
    ]
  },
  {
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    "id": "pdf-013-line-048",
    "source_page": 13,
    "text": "in Wertpapieren (OGAW), auf den die Vorschriften des Geset-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Wertpapieren"
      },
      {
        "bbox": [
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        ],
        "text": "(OGAW),"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
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        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "Vorschriften"
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      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Geset-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-049",
    "source_page": 13,
    "text": "Betriebseinnahmen über die Betriebsausgaben gemäß § 4",
    "words": [
      {
        "bbox": [
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        ],
        "text": "Betriebseinnahmen"
      },
      {
        "bbox": [
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        ],
        "text": "über"
      },
      {
        "bbox": [
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          418.88428
        ],
        "text": "die"
      },
      {
        "bbox": [
          423.455346,
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        ],
        "text": "Betriebsausgaben"
      },
      {
        "bbox": [
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        ],
        "text": "gemäß"
      },
      {
        "bbox": [
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        ],
        "text": "§"
      },
      {
        "bbox": [
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        ],
        "text": "4"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-050",
    "source_page": 13,
    "text": "zes über bestimmte Organismen für gemeinsame Anlagen in",
    "words": [
      {
        "bbox": [
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        ],
        "text": "zes"
      },
      {
        "bbox": [
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        "text": "über"
      },
      {
        "bbox": [
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        ],
        "text": "bestimmte"
      },
      {
        "bbox": [
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        ],
        "text": "Organismen"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        "text": "gemeinsame"
      },
      {
        "bbox": [
          253.213996,
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        ],
        "text": "Anlagen"
      },
      {
        "bbox": [
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        "text": "in"
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    ]
  },
  {
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    "id": "pdf-013-line-051",
    "source_page": 13,
    "text": "Absatz 3 EStG entsprechend. Wirtschaftsgüter für die ein",
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      {
        "bbox": [
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        "text": "Absatz"
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        "text": "3"
      },
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        "text": "EStG"
      },
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        "bbox": [
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        ],
        "text": "entsprechend."
      },
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        ],
        "text": "Wirtschaftsgüter"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "ein"
      }
    ]
  },
  {
    "bbox": [
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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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        "bbox": [
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        "text": "anzuwenden"
      },
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        "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-053",
    "source_page": 13,
    "text": "Ausgleichsposten gebildet worden ist, sind in ein laufend zu",
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      {
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        "text": "Ausgleichsposten"
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        "text": "gebildet"
      },
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        ],
        "text": "worden"
      },
      {
        "bbox": [
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        ],
        "text": "ist,"
      },
      {
        "bbox": [
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        "text": "sind"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "ein"
      },
      {
        "bbox": [
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        "text": "laufend"
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        "text": "zu"
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    "id": "pdf-013-line-054",
    "source_page": 13,
    "text": "steinisches Investmentunternehmen für an dere Werte und",
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        "text": "steinisches"
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        "text": "Investmentunternehmen"
      },
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        "bbox": [
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        "text": "für"
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        "bbox": [
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        "text": "an"
      },
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        "text": "dere"
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        "bbox": [
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        "text": "Werte"
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        "text": "und"
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    "id": "pdf-013-line-055",
    "source_page": 13,
    "text": "führendes Verzeichnis aufzunehmen. Die Person hat darüber",
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        "text": "führendes"
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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": "hat"
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        "text": "darüber"
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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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        "text": "Immobilien,"
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        "text": "das"
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        "text": "nach"
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        "text": "dem"
      },
      {
        "bbox": [
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        "text": "Investmentunternehmensgesetz"
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    "id": "pdf-013-line-057",
    "source_page": 13,
    "text": "hinaus Aufzeichnungen zu führen, aus denen die Bildung und",
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      {
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        "text": "hinaus"
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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": "und"
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    "id": "pdf-013-line-058",
    "source_page": 13,
    "text": "(IUG) errichtet worden ist, gelten als im Fürstentum Liechten-",
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      {
        "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,"
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      {
        "bbox": [
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        "text": "gelten"
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      {
        "bbox": [
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        "text": "als"
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      {
        "bbox": [
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        "text": "im"
      },
      {
        "bbox": [
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        "text": "Fürstentum"
      },
      {
        "bbox": [
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        "text": "Liechten-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-059",
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    "text": "Auflösung des Ausgleichspostens hervorgeht. Diese Auf-",
    "words": [
      {
        "bbox": [
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        "text": "Auflösung"
      },
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        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Ausgleichspostens"
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        "bbox": [
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        "text": "hervorgeht."
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        "bbox": [
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        "text": "Diese"
      },
      {
        "bbox": [
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        "text": "Auf-"
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    ]
  },
  {
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    "text": "stein ansässig.",
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      {
        "bbox": [
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        ],
        "text": "stein"
      },
      {
        "bbox": [
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        "text": "ansässig."
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-061",
    "source_page": 13,
    "text": "zeichnungen sind der Steuererklärung beizufügen.",
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      {
        "bbox": [
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        "text": "zeichnungen"
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      {
        "bbox": [
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        "text": "sind"
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        "bbox": [
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Steuererklärung"
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        "bbox": [
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        "text": "beizufügen."
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    ]
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    "id": "pdf-013-line-062",
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    "text": "c) Personen, die (wie z. B. Privatvermögensstrukturen liechten-",
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        "text": "c)"
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        "bbox": [
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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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      {
        "bbox": [
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        "text": "liechten-"
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    ]
  },
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    "id": "pdf-013-line-063",
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    "text": "steinischen Rechts) ausschließlich der Mindestertragssteuer",
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      {
        "bbox": [
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        "text": "steinischen"
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        "bbox": [
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        "text": "Rechts)"
      },
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        "bbox": [
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        "text": "ausschließlich"
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        "text": "der"
      },
      {
        "bbox": [
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        "text": "Mindestertragssteuer"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-013-line-064",
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    "text": "Die Person ist verpflichtet, der zuständigen Finanzbehörde",
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      {
        "bbox": [
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        "text": "Die"
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        "text": "Person"
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        "text": "ist"
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        "text": "verpflichtet,"
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        "text": "der"
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        "text": "zuständigen"
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        "text": "Finanzbehörde"
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  },
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    "id": "pdf-013-line-065",
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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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        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        "text": "unterliegen,"
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        "text": "gelten"
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        "text": "nicht"
      },
      {
        "bbox": [
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        "text": "als"
      },
      {
        "bbox": [
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        "text": "im"
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      {
        "bbox": [
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        "text": "Fürstentum"
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    ]
  },
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    "id": "pdf-013-line-066",
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    "text": "ein Ereignis im Sinne der vorstehenden Nummern unverzüg-",
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      {
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        "text": "ein"
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        "text": "Ereignis"
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        "text": "im"
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        "text": "Sinne"
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        "text": "der"
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        "bbox": [
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        "text": "vorstehenden"
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        "text": "Nummern"
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        "text": "unverzüg-"
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    ]
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    "text": "Liechtenstein ansässig.",
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      {
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        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        "text": "ansässig."
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    "text": "lich anzuzeigen. Kommt die Person dieser Anzeigepflicht,",
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        "text": "lich"
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        "text": "anzuzeigen."
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        "text": "Kommt"
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        "text": "die"
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        "text": "Person"
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        "bbox": [
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        "text": "dieser"
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        "text": "Anzeigepflicht,"
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    "text": "ihren Aufzeichnungspflichten oder ihren sonstigen Mitwir-",
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        "text": "ihren"
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        "text": "Aufzeichnungspflichten"
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        "text": "oder"
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        "bbox": [
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        "text": "ihren"
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        "text": "sonstigen"
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      {
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        "text": "Mitwir-"
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    ]
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    "text": "3. Zu Artikel 10 Absatz 2 (Dividenden)",
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        "text": "3."
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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": "kungspflichten im Sinne des § 90 der deutschen Abgaben-",
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      {
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        "text": "kungspflichten"
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        "text": "im"
      },
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        "text": "Sinne"
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        "bbox": [
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        ],
        "text": "des"
      },
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        "text": "§"
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        "text": "90"
      },
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        "bbox": [
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        "text": "der"
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        "text": "deutschen"
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        "text": "Abgaben-"
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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": "gemäß"
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    ]
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    "id": "pdf-013-line-073",
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    "text": "ordnung (AO) nicht nach, ist der Ausgleichsposten dieses",
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        "text": "ordnung"
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        "text": "(AO)"
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        "text": "nicht"
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        "text": "nach,"
      },
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        "text": "ist"
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        "bbox": [
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        "text": "der"
      },
      {
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        "text": "Ausgleichsposten"
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        "text": "dieses"
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    "id": "pdf-013-line-074",
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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": "2"
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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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        "text": "der"
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    "id": "pdf-013-line-075",
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    "text": "Wirtschaftsguts gewinnerhöhend aufzulösen.",
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    "text": "Beteiligungszeitraum erst nach dem Zeitpunkt der Zahlung der",
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        "text": "erst"
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        "text": "dem"
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        "text": "Zeitpunkt"
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        "text": "Zahlung"
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    "text": "b) Für eine im Fürstentum Liechtenstein ansässige Person gilt",
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        "text": "b)"
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        "text": "Für"
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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": "gilt"
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    "text": "Dividenden vollendet wird; in diesem Fall bleibt die Zulässigkeit",
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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": "Buchstabe a) entsprechend.",
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        "text": "Buchstabe"
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        "text": "entsprechend."
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    "text": "der Vornahme des Steuerabzugs entsprechend Artikel 30 Ab-",
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        "text": "der"
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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": "(2) Soweit es bei einer in einem Vertragsstaat ansässigen",
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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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        "text": "einer"
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        "text": "in"
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        "text": "einem"
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    "text": "Person in Bezug auf Vermögen, das nicht einer im anderen",
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        "text": "in"
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        "text": "Bezug"
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        "text": "Vermögen,"
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        "text": "das"
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        "text": "nicht"
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        "text": "einer"
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        "text": "im"
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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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    "id": "pdf-013-line-085",
    "source_page": 13,
    "text": "Vertragsstaat belegenen Betriebsstätte im Sinne des Artikels 5",
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        "text": "Vertragsstaat"
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        "text": "belegenen"
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        "text": "im"
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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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    "text": "mögen)",
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        "text": "mögen)"
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    "text": "dieses Abkommens zuzuordnen ist, allein durch das Inkraft-",
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        "text": "allein"
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        "text": "durch"
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        "text": "das"
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        "text": "Inkraft-"
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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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      {
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        "text": "Soweit"
      },
      {
        "bbox": [
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        "text": "es"
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        "text": "bei"
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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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        "text": "Vertragsstaat"
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        "text": "ansässigen"
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        "text": "Per-"
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    ]
  },
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    "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": "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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    "text": "son in Bezug auf Vermögen, das einer im anderen Vertragsstaat",
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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": "das"
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        "text": "einer"
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        "text": "im"
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        "text": "anderen"
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    "text": "Satz 3 EStG oder des § 12 Absatz 1 KStG kommt, wird Folgen-",
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        "text": "3"
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        "text": "des"
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        "text": "§"
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        "text": "12"
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        "text": "1"
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        "text": "KStG"
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        "text": "kommt,"
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        "text": "wird"
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        "text": "Folgen-"
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    "text": "belegenen Betriebsstätte im Sinne des Artikels 5 dieses Ab -",
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        "text": "dieses"
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        "text": "Ab"
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    "text": "des vereinbart:",
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        "text": "des"
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        "text": "vereinbart:"
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    "text": "kommens zuzuordnen ist, allein durch das Inkrafttreten dieses",
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        "text": "zuzuordnen"
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        "text": "ist,"
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        "text": "allein"
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        "text": "durch"
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        "text": "das"
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        "text": "dieses"
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    "text": "a) Die hierfür geschuldete Steuer ist zinslos und ohne Sicher-",
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        "text": "a)"
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        "text": "hierfür"
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        "text": "Steuer"
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        "text": "ist"
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        "text": "zinslos"
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        "text": "und"
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        "text": "ohne"
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        "text": "Sicher-"
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    "text": "Abkommens zur Anwendung des § 4 Absatz 1 Satz 3 des",
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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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        "text": "Satz"
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        "text": "3"
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        "text": "des"
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    "text": "heitsleistung zu stunden.",
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        "text": "heitsleistung"
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        "text": "zu"
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      {
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        "text": "stunden."
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    "text": "deutschen Einkommensteuergesetzes (EStG) oder des § 12",
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        "text": "deutschen"
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        "text": "Einkommensteuergesetzes"
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        "text": "(EStG)"
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        "text": "oder"
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        "text": "des"
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      {
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        "text": "§"
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        "text": "12"
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    "text": "Absatz 1 des deutschen Körperschaftsteuergesetzes (KStG)",
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      {
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        "text": "Absatz"
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      {
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        ],
        "text": "1"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "deutschen"
      },
      {
        "bbox": [
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        ],
        "text": "Körperschaftsteuergesetzes"
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      {
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        "text": "(KStG)"
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    "id": "pdf-013-line-100",
    "source_page": 13,
    "text": "Die Stundung ist zu widerrufen,",
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        "text": "Die"
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        "text": "Stundung"
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        "text": "ist"
      },
      {
        "bbox": [
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        "text": "zu"
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      {
        "bbox": [
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        "text": "widerrufen,"
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    "source_page": 13,
    "text": "kommt, wird Folgendes vereinbart:",
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        "text": "kommt,"
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        "text": "wird"
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      {
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        "text": "Folgendes"
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        "text": "vereinbart:"
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    "text": "1. soweit das Vermögen veräußert wird oder nach deut-",
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        "text": "1."
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        "text": "soweit"
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        "text": "das"
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        "text": "Vermögen"
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        "text": "veräußert"
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        "text": "wird"
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        "text": "oder"
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        "text": "nach"
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        "text": "deut-"
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    "text": "a) Eine in der Bundesrepublik Deutschland ansässige Person",
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        "text": "a)"
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        "text": "Eine"
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        "text": "in"
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        "text": "der"
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        "text": "Bundesrepublik"
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    "text": "schem Steuerrecht als veräußert gilt, verdeckt in eine Ge-",
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        "text": "Steuerrecht"
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        "text": "gilt,"
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        "text": "verdeckt"
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        "text": "in"
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        "text": "eine"
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        "bbox": [
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        "text": "Ge-"
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    "text": "kann in Höhe des Unterschiedsbetrags zwischen dem Buch-",
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        "text": "kann"
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        "text": "in"
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        "text": "Höhe"
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        "text": "des"
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      {
        "bbox": [
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        "text": "Unterschiedsbetrags"
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        "text": "zwischen"
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        "text": "dem"
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        "text": "Buch-"
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    "text": "sellschaft im Sinne des § 17 Absatz 1 EStG eingelegt",
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        "text": "im"
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        "text": "Sinne"
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        "text": "des"
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        "text": "§"
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        "text": "17"
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        "text": "1"
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        "text": "EStG"
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    "text": "wert und dem gemeinen Wert entsprechend § 6 Absatz 1",
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        "text": "wert"
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        "text": "und"
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        "text": "dem"
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        "text": "gemeinen"
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        "text": "Wert"
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        "text": "entsprechend"
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        "text": "§"
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        "text": "6"
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        "text": "1"
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    "text": "oder bei Anteilen an Kapitalgesellschaften einer der Tat-",
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        "text": "oder"
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        "text": "bei"
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        "text": "einer"
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        "text": "der"
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    "text": "Nummer 4 Satz 1 zweiter Halbsatz EStG eines Wirtschafts-",
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        "text": "Nummer"
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        "text": "4"
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        "text": "Satz"
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        "text": "1"
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        "text": "zweiter"
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        "text": "Halbsatz"
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        "text": "EStG"
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        "text": "eines"
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        "text": "Wirtschafts-"
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    "text": "bestände des § 17 Absatz 4 EStG erfüllt wird;",
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        "text": "bestände"
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        "text": "§"
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        "text": "17"
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        "text": "Absatz"
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        "text": "4"
      },
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        "text": "EStG"
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        "text": "erfüllt"
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    "text": "guts des Anlagevermögens, das einer im Fürstentum Liech-",
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        "text": "guts"
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        "text": "des"
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        "text": "Anlagevermögens,"
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        "text": "das"
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        "text": "einer"
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        "text": "im"
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        "text": "Fürstentum"
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    "text": "tenstein belegenen Betriebsstätte zuzuordnen ist, auf Antrag",
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        "text": "tenstein"
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        "text": "belegenen"
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        "text": "zuzuordnen"
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        "text": "ist,"
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        "text": "auf"
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        "text": "Antrag"
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    "text": "2. soweit das Vermögen auf eine Person übergeht, die nicht",
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        "text": "2."
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        "text": "soweit"
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        "text": "das"
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        "text": "Vermögen"
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        "text": "auf"
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        "text": "eine"
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        "text": "Person"
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        "text": "übergeht,"
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        "text": "die"
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        "text": "nicht"
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    "source_page": 13,
    "text": "einen Ausgleichsposten bilden. Der Ausgleichsposten ist für",
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      {
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        "text": "einen"
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        "text": "Der"
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    "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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        "text": "II"
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        "text": "Nr."
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        "text": "38,"
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        "text": "am"
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        "text": "10."
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        "text": "Dezember"
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    "text": "3. soweit in Bezug auf das Vermögen eine Entnahme oder",
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        "text": "soweit"
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        "text": "14"
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        "text": "17"
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        "text": "(Einkünfte"
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    "text": "ein anderer Vorgang verwirklicht wird, der nach dem",
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        "text": "anderer"
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        "text": "nach"
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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": "a) Ist einer Abfindung Versorgungscharakter beizumessen, steht",
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        "text": "a)"
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        "text": "Ist"
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        "text": "einer"
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        "text": "Abfindung"
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        "text": "Versorgungscharakter"
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        "text": "beizumessen,"
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    "text": "Teilwerts oder des gemeinen Werts führt;",
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        "text": "oder"
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        "text": "gemeinen"
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    "text": "das Besteuerungsrecht entsprechend Artikel 17 des Abkom-",
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        "text": "des"
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        "text": "Abkom-"
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    "text": "mens dem Ansässigkeitsstaat zu. Dagegen hat der (frühere)",
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        "text": "mens"
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        "text": "dem"
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        "text": "Dagegen"
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        "text": "hat"
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        "text": "der"
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    "text": "4. wenn die Person oder ihr Rechtsnachfolger nicht mehr in",
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        "text": "mehr"
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    "text": "Tätigkeitsstaat das Besteuerungsrecht, sofern es sich bei der",
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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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    "text": "tiemen aus dem früheren Arbeitsverhältnis handelt oder die",
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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": "Abfindung allgemein für das vorzeitige Ausscheiden aus dem",
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        "text": "Abfindung"
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        "text": "das"
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        "text": "vorzeitige"
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    "text": "S. 2782, 2791) in der jeweils geltenden Fassung anzuwenden",
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        "text": "S."
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        "text": "2782,"
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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": "Dienst gewährt wird. Für den Fall, dass der Arbeitnehmer in",
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        "text": "gewährt"
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        "text": "wird."
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        "text": "Für"
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        "text": "Fall,"
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        "text": "dass"
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        "text": "der"
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        ],
        "text": "Arbeitnehmer"
      },
      {
        "bbox": [
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        "text": "in"
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    ]
  },
  {
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    "source_page": 14,
    "text": "ist, gilt auf Antrag nicht als Veräußerung im Sinne der",
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      {
        "bbox": [
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        "text": "ist,"
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        "bbox": [
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        ],
        "text": "gilt"
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        ],
        "text": "auf"
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      {
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        "text": "Antrag"
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        "text": "nicht"
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        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        "text": "Veräußerung"
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        "text": "im"
      },
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        "bbox": [
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        "text": "Sinne"
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        "text": "der"
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    ]
  },
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    "id": "pdf-014-line-023",
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    "text": "der Zeit vor dem Ausscheiden aus dem Dienst auch teils in",
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      {
        "bbox": [
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        "text": "der"
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        "text": "Zeit"
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        ],
        "text": "vor"
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        ],
        "text": "dem"
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        "bbox": [
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        "text": "Ausscheiden"
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        "text": "aus"
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        "text": "dem"
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        "text": "Dienst"
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        ],
        "text": "auch"
      },
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        "bbox": [
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        "text": "teils"
      },
      {
        "bbox": [
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        "text": "in"
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    ]
  },
  {
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    "id": "pdf-014-line-024",
    "source_page": 14,
    "text": "Nummer 1, wenn der Vorgang für Zwecke des deutschen",
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      {
        "bbox": [
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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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        "bbox": [
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        "text": "Vorgang"
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        "text": "für"
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        "text": "Zwecke"
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        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "deutschen"
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    ]
  },
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    "id": "pdf-014-line-025",
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    "text": "dem Staat, in dem er ansässig ist, tätig war, ist die Abfindung",
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      {
        "bbox": [
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        "text": "dem"
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      {
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        ],
        "text": "Staat,"
      },
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        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          383.819019,
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        ],
        "text": "er"
      },
      {
        "bbox": [
          392.689019,
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        ],
        "text": "ansässig"
      },
      {
        "bbox": [
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        ],
        "text": "ist,"
      },
      {
        "bbox": [
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        ],
        "text": "tätig"
      },
      {
        "bbox": [
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        ],
        "text": "war,"
      },
      {
        "bbox": [
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Abfindung"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-014-line-026",
    "source_page": 14,
    "text": "Steuerrechts zum Buchwert oder bei im Privatvermögen",
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      {
        "bbox": [
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        ],
        "text": "Steuerrechts"
      },
      {
        "bbox": [
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        ],
        "text": "zum"
      },
      {
        "bbox": [
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        ],
        "text": "Buchwert"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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        ],
        "text": "bei"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        "text": "Privatvermögen"
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    ]
  },
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    "id": "pdf-014-line-027",
    "source_page": 14,
    "text": "zeitanteilig entsprechend der Besteuerungszuordnung der",
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      {
        "bbox": [
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        "text": "zeitanteilig"
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        "bbox": [
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        "text": "entsprechend"
      },
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Besteuerungszuordnung"
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        "bbox": [
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        "text": "der"
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    ]
  },
  {
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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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      {
        "bbox": [
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        ],
        "text": "befind"
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        "text": "lichen"
      },
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        "bbox": [
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        ],
        "text": "Anteilen"
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        ],
        "text": "an"
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        "bbox": [
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        ],
        "text": "Kapitalgesellschaften"
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        ],
        "text": "zu"
      },
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        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        ],
        "text": "An-"
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    ]
  },
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    "text": "Vergütungen aufzuteilen.",
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      {
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        ],
        "text": "Vergütungen"
      },
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        "text": "aufzuteilen."
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    ]
  },
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    "id": "pdf-014-line-030",
    "source_page": 14,
    "text": "schaffungskosten erfolgt.",
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      {
        "bbox": [
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        ],
        "text": "schaffungskosten"
      },
      {
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        "text": "erfolgt."
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    ]
  },
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    "source_page": 14,
    "text": "b) Werden die Abfindungszahlungen aus Anlass der Auflösung",
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      {
        "bbox": [
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        "text": "b)"
      },
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        "bbox": [
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        ],
        "text": "Werden"
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        ],
        "text": "die"
      },
      {
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        ],
        "text": "Abfindungszahlungen"
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        ],
        "text": "aus"
      },
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        ],
        "text": "Anlass"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Auflösung"
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    ]
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    "id": "pdf-014-line-032",
    "source_page": 14,
    "text": "des Arbeitsverhältnisses, die eine in einem Vertragsstaat",
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      {
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        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Arbeitsverhältnisses,"
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "eine"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "einem"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
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    "id": "pdf-014-line-033",
    "source_page": 14,
    "text": "b) Ist bei Anteilen an Kapitalgesellschaften im Fall des Buch -",
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      {
        "bbox": [
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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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      {
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        ],
        "text": "an"
      },
      {
        "bbox": [
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        ],
        "text": "Kapitalgesellschaften"
      },
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "Fall"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Buch"
      },
      {
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        ],
        "text": "-"
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    ]
  },
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    "id": "pdf-014-line-034",
    "source_page": 14,
    "text": "wohnende Person nach Wegzug aus dem Tätigkeitsstaat, von",
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      {
        "bbox": [
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        ],
        "text": "wohnende"
      },
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        ],
        "text": "Person"
      },
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        "bbox": [
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        ],
        "text": "nach"
      },
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        ],
        "text": "Wegzug"
      },
      {
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Tätigkeitsstaat,"
      },
      {
        "bbox": [
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        ],
        "text": "von"
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    ]
  },
  {
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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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      {
        "bbox": [
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        ],
        "text": "staben"
      },
      {
        "bbox": [
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        ],
        "text": "a)"
      },
      {
        "bbox": [
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          127.129617,
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        ],
        "text": "Satz"
      },
      {
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        ],
        "text": "2"
      },
      {
        "bbox": [
          135.669057,
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        ],
        "text": "Nummer"
      },
      {
        "bbox": [
          168.539617,
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        ],
        "text": "1"
      },
      {
        "bbox": [
          175.033137,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Veräußerungsgewinn"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
          276.032977,
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        ],
        "text": "Sin-"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-014-line-036",
    "source_page": 14,
    "text": "ihrem ehemaligen, im anderen Vertragsstaat ansässigem",
    "words": [
      {
        "bbox": [
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        ],
        "text": "ihrem"
      },
      {
        "bbox": [
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        ],
        "text": "ehemaligen,"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "anderen"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
          488.170139,
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        ],
        "text": "ansässigem"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-014-line-037",
    "source_page": 14,
    "text": "ne des § 17 Absatz 2 EStG im Zeitpunkt der Beendigung der",
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      {
        "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": [
          152.974737,
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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": [
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        ],
        "text": "Beendigung"
      },
      {
        "bbox": [
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        "text": "der"
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    ]
  },
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    "id": "pdf-014-line-038",
    "source_page": 14,
    "text": "Arbeitgeber erhält, nicht im ehemaligen Tätigkeitsstaat",
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      {
        "bbox": [
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        "text": "Arbeitgeber"
      },
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        "bbox": [
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        "text": "erhält,"
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        ],
        "text": "nicht"
      },
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        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "ehemaligen"
      },
      {
        "bbox": [
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        ],
        "text": "Tätigkeitsstaat"
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    ]
  },
  {
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    "id": "pdf-014-line-039",
    "source_page": 14,
    "text": "Stundung niedriger als der Gewinn, der sich durch Anwen-",
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      {
        "bbox": [
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        ],
        "text": "Stundung"
      },
      {
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        ],
        "text": "niedriger"
      },
      {
        "bbox": [
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        ],
        "text": "als"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
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        "text": "Gewinn,"
      },
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        "text": "der"
      },
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        "bbox": [
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        "text": "sich"
      },
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        "text": "durch"
      },
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        "text": "Anwen-"
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    "source_page": 14,
    "text": "besteuert, können diese Abfindungszahlungen im Wohnsitz-",
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      {
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        "text": "besteuert,"
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        "bbox": [
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        "text": "können"
      },
      {
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        "text": "diese"
      },
      {
        "bbox": [
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        "text": "Abfindungszahlungen"
      },
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        "text": "im"
      },
      {
        "bbox": [
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        "text": "Wohnsitz-"
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    ]
  },
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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",
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      {
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        "text": "dung"
      },
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "§"
      },
      {
        "bbox": [
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        ],
        "text": "4"
      },
      {
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        "text": "Absatz"
      },
      {
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        ],
        "text": "1"
      },
      {
        "bbox": [
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        ],
        "text": "Satz"
      },
      {
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        "text": "3"
      },
      {
        "bbox": [
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        "text": "EStG"
      },
      {
        "bbox": [
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        ],
        "text": "oder"
      },
      {
        "bbox": [
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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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        ],
        "text": "1"
      }
    ]
  },
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    "id": "pdf-014-line-042",
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    "text": "staat der Person besteuert werden.",
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        ],
        "text": "staat"
      },
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        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Person"
      },
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        "text": "besteuert"
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        "text": "werden."
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    ]
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    "id": "pdf-014-line-043",
    "source_page": 14,
    "text": "KStG ergibt und wird die Wertminderung bei der Einkom-",
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      {
        "bbox": [
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        "text": "KStG"
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        "text": "ergibt"
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        ],
        "text": "und"
      },
      {
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        ],
        "text": "wird"
      },
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        ],
        "text": "die"
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        "text": "Wertminderung"
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        "text": "bei"
      },
      {
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        ],
        "text": "der"
      },
      {
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        "text": "Einkom-"
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    ]
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    "text": "mens- oder Körperschaftsbesteuerung durch den anderen",
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      {
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        "text": "mens-"
      },
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        ],
        "text": "oder"
      },
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        "text": "Körperschaftsbesteuerung"
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        "text": "durch"
      },
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        "text": "den"
      },
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        "text": "anderen"
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    ]
  },
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    "text": "6. Zu Artikel 16 (Künstler und Sportler)",
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        "text": "6."
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        ],
        "text": "Zu"
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        ],
        "text": "Artikel"
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        ],
        "text": "16"
      },
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        "text": "(Künstler"
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Sportler)"
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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"
      },
      {
        "bbox": [
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        "text": "berücksichtigt,"
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        ],
        "text": "so"
      },
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        ],
        "text": "ist"
      },
      {
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        ],
        "text": "der"
      },
      {
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        "text": "Steuerbescheid"
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    "text": "insoweit aufzuheben oder zu ändern; § 175 Absatz 1 Satz 2",
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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;"
      },
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        ],
        "text": "§"
      },
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        ],
        "text": "175"
      },
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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-048",
    "source_page": 14,
    "text": "Zahlungen, die als Vergütung für Rechte zur Live-Übertragung",
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      {
        "bbox": [
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        "text": "Zahlungen,"
      },
      {
        "bbox": [
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        "text": "die"
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        "text": "als"
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        "text": "Vergütung"
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        "text": "Rechte"
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        "text": "Live-Übertragung"
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    ]
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    "text": "AO gilt entsprechend. Dies gilt nur, soweit die Person nach-",
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        "text": "AO"
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        "text": "gilt"
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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": "einer Veranstaltung geleistet werden, sind Einkünfte des auf -",
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        "text": "Einkünfte"
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    "text": "weist, dass die Wertminderung betrieblich veranlasst ist und",
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        "text": "ist"
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    "text": "tretenden oder ausübenden Sportlers oder Künstlers gemäß Ar-",
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        "text": "ausübenden"
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    "text": "nicht auf eine gesellschaftsrechtliche Maßnahme, insbe -",
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        "text": "nicht"
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        "text": "auf"
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        "text": "-"
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    "text": "tikel 17 Absatz 1. Diese Einkünfte können im Fall von Zahlungen,",
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        "text": "17"
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        "text": "1."
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        "text": "Diese"
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        "text": "Einkünfte"
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        "text": "können"
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        "text": "im"
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        "text": "Fall"
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        "text": "von"
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    "text": "sondere eine Gewinnausschüttung, zurückzuführen ist. Die",
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        "text": "eine"
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        "text": "Gewinnausschüttung,"
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    "text": "die an eine dritte Seite im Zusammenhang mit einer wirtschaft -",
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        "text": "Zusammenhang"
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        "text": "einer"
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        "text": "höchstens"
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        "text": "im"
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        "text": "Umfang"
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        "text": "des"
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    "text": "lichen Verwertung von Live-Übertragungsrechten erfolgen, in",
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        "text": "lichen"
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        "text": "Verwertung"
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        "text": "von"
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        "text": "4"
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        "text": "Absatz"
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        "text": "12"
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    "text": "Übereinstimmung mit Artikel 17 Absatz 2 besteuert werden.",
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        "bbox": [
          408.14611,
          366.37344,
          417.04139,
          373.66944
        ],
        "text": "17"
      },
      {
        "bbox": [
          419.26339,
          366.37344,
          443.84355,
          373.66944
        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          446.06611,
          366.37344,
          450.51411,
          373.66944
        ],
        "text": "2"
      },
      {
        "bbox": [
          452.73611,
          366.37344,
          486.45331,
          373.66944
        ],
        "text": "besteuert"
      },
      {
        "bbox": [
          488.67555,
          366.37344,
          517.25883,
          373.66944
        ],
        "text": "werden."
      }
    ]
  },
  {
    "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": [
          76.534985,
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        ],
        "text": "satz"
      },
      {
        "bbox": [
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        ],
        "text": "1"
      },
      {
        "bbox": [
          101.155865,
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        ],
        "text": "KStG"
      },
      {
        "bbox": [
          123.054905,
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        ],
        "text": "zu"
      },
      {
        "bbox": [
          134.083065,
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          193.600265,
          382.4804
        ],
        "text": "berücksichtigen."
      },
      {
        "bbox": [
          196.303065,
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          204.967385,
          382.4804
        ],
        "text": "Ist"
      },
      {
        "bbox": [
          207.671065,
          375.1844,
          218.558665,
          382.4804
        ],
        "text": "die"
      },
      {
        "bbox": [
          221.261785,
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          276.664745,
          382.4804
        ],
        "text": "Wertminderung"
      },
      {
        "bbox": [
          279.368745,
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          382.4804
        ],
        "text": "auf"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-014-line-062",
    "source_page": 14,
    "text": "7. Zu Artikel 21 Absatz 2 (Andere Einkünfte)",
    "words": [
      {
        "bbox": [
          304.72011,
          381.78496,
          311.39139,
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        ],
        "text": "7."
      },
      {
        "bbox": [
          315.83739,
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        ],
        "text": "Zu"
      },
      {
        "bbox": [
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
          354.71035,
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        ],
        "text": "21"
      },
      {
        "bbox": [
          365.82763,
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          392.04587,
          388.95296
        ],
        "text": "Absatz"
      },
      {
        "bbox": [
          394.26699,
          381.78496,
          398.71499,
          388.95296
        ],
        "text": "2"
      },
      {
        "bbox": [
          400.93699,
          381.78496,
          430.64219,
          388.95296
        ],
        "text": "(Andere"
      },
      {
        "bbox": [
          432.86467,
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        ],
        "text": "Einkünfte)"
      }
    ]
  },
  {
    "bbox": [
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      290.551465,
      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": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
          248.602585,
          384.75128,
          263.913225,
          392.04728
        ],
        "text": "wird"
      },
      {
        "bbox": [
          266.648985,
          384.75128,
          276.861145,
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        ],
        "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",
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      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Einkommens-"
      },
      {
        "bbox": [
          148.950345,
          394.31824,
          165.510185,
          401.61424
        ],
        "text": "oder"
      },
      {
        "bbox": [
          170.706505,
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          267.512745,
          401.61424
        ],
        "text": "Körperschaftsbesteuerung"
      },
      {
        "bbox": [
          272.710745,
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          401.61424
        ],
        "text": "nicht"
      }
    ]
  },
  {
    "bbox": [
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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,
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          333.40155,
          404.4924
        ],
        "text": "Wenn"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Empfänger"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
          404.64667,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          418.12115,
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          453.81739,
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        ],
        "text": "Schuldner"
      },
      {
        "bbox": [
          455.74083,
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          472.91715,
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        ],
        "text": "einer"
      },
      {
        "bbox": [
          474.84059,
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          404.4924
        ],
        "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-066",
    "source_page": 14,
    "text": "berücksichtigt, ist die auf diese Gewinnausschüttung erho-",
    "words": [
      {
        "bbox": [
          76.535545,
          403.8852,
          129.628185,
          411.1812
        ],
        "text": "berücksichtigt,"
      },
      {
        "bbox": [
          132.319305,
          403.8852,
          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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          411.1812
        ],
        "text": "erho-"
      }
    ]
  },
  {
    "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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          409.78419,
          414.05928
        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          412.51811,
          406.76328,
          444.40235,
          414.05928
        ],
        "text": "ansässig"
      },
      {
        "bbox": [
          447.13787,
          406.76328,
          462.31011,
          414.05928
        ],
        "text": "sind"
      },
      {
        "bbox": [
          465.04403,
          406.76328,
          478.81971,
          414.05928
        ],
        "text": "und"
      },
      {
        "bbox": [
          481.55363,
          406.76328,
          492.50427,
          414.05928
        ],
        "text": "die"
      },
      {
        "bbox": [
          495.23899,
          406.76328,
          531.49155,
          414.05928
        ],
        "text": "Dividende"
      }
    ]
  },
  {
    "bbox": [
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      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": [
          96.300345,
          413.45208,
          109.931705,
          420.74808
        ],
        "text": "und"
      },
      {
        "bbox": [
          111.926745,
          413.45208,
          137.662345,
          420.74808
        ],
        "text": "keinem"
      },
      {
        "bbox": [
          139.657465,
          413.45208,
          219.896105,
          420.74808
        ],
        "text": "Ermäßigungsanspruch"
      },
      {
        "bbox": [
          221.892185,
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          240.109865,
          420.74808
        ],
        "text": "mehr"
      },
      {
        "bbox": [
          242.104745,
          413.45208,
          290.552665,
          420.74808
        ],
        "text": "unterliegende"
      }
    ]
  },
  {
    "bbox": [
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      416.33016,
      531.49299,
      423.62616
    ],
    "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,
          416.33016,
          427.27939,
          423.62616
        ],
        "text": "zuzurechnen"
      },
      {
        "bbox": [
          431.05107,
          416.33016,
          441.83683,
          423.62616
        ],
        "text": "ist,"
      },
      {
        "bbox": [
          445.60795,
          416.33016,
          456.59939,
          423.62616
        ],
        "text": "die"
      },
      {
        "bbox": [
          460.37083,
          416.33016,
          472.24987,
          423.62616
        ],
        "text": "der"
      },
      {
        "bbox": [
          476.02051,
          416.33016,
          515.84339,
          423.62616
        ],
        "text": "Empfänger"
      },
      {
        "bbox": [
          519.61395,
          416.33016,
          531.49299,
          423.62616
        ],
        "text": "der"
      }
    ]
  },
  {
    "bbox": [
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      290.548345,
      430.31496
    ],
    "id": "pdf-014-line-070",
    "source_page": 14,
    "text": "inländische Kapitalertragsteuer auf die durch Anwendung des",
    "words": [
      {
        "bbox": [
          76.534585,
          423.01896,
          116.044825,
          430.31496
        ],
        "text": "inländische"
      },
      {
        "bbox": [
          117.965545,
          423.01896,
          184.283305,
          430.31496
        ],
        "text": "Kapitalertragsteuer"
      },
      {
        "bbox": [
          186.203225,
          423.01896,
          197.156265,
          430.31496
        ],
        "text": "auf"
      },
      {
        "bbox": [
          199.077305,
          423.01896,
          209.733705,
          430.31496
        ],
        "text": "die"
      },
      {
        "bbox": [
          211.654425,
          423.01896,
          231.790025,
          430.31496
        ],
        "text": "durch"
      },
      {
        "bbox": [
          233.711145,
          423.01896,
          275.746825,
          430.31496
        ],
        "text": "Anwendung"
      },
      {
        "bbox": [
          277.668425,
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          290.548345,
          430.31496
        ],
        "text": "des"
      }
    ]
  },
  {
    "bbox": [
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      531.49203,
      433.19304
    ],
    "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,
          425.89704,
          352.61307,
          433.19304
        ],
        "text": "in"
      },
      {
        "bbox": [
          357.77771,
          425.89704,
          373.81675,
          433.19304
        ],
        "text": "dem"
      },
      {
        "bbox": [
          378.98043,
          425.89704,
          420.05219,
          433.19304
        ],
        "text": "Fürstentum"
      },
      {
        "bbox": [
          425.21587,
          425.89704,
          473.64723,
          433.19304
        ],
        "text": "Liechtenstein"
      },
      {
        "bbox": [
          478.81187,
          425.89704,
          492.56443,
          433.19304
        ],
        "text": "hat,"
      },
      {
        "bbox": [
          497.72851,
          425.89704,
          515.33587,
          433.19304
        ],
        "text": "kann"
      },
      {
        "bbox": [
          520.50059,
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          531.49203,
          433.19304
        ],
        "text": "die"
      }
    ]
  },
  {
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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": [
          76.535145,
          432.58592,
          80.983145,
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        ],
        "text": "§"
      },
      {
        "bbox": [
          84.380025,
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          88.828025,
          439.88192
        ],
        "text": "4"
      },
      {
        "bbox": [
          92.224905,
          432.58592,
          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,
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          152.442345,
          439.88192
        ],
        "text": "3"
      },
      {
        "bbox": [
          155.839065,
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          174.742425,
          439.88192
        ],
        "text": "EStG"
      },
      {
        "bbox": [
          178.138265,
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          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,
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          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"
      }
    ]
  },
  {
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    "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": [
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          408.00307,
          442.76008
        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          410.53243,
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          421.34595,
          442.76008
        ],
        "text": "die"
      },
      {
        "bbox": [
          423.87603,
          435.46408,
          459.58011,
          442.76008
        ],
        "text": "Dividende"
      },
      {
        "bbox": [
          462.11019,
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          470.39803,
          442.76008
        ],
        "text": "zu"
      },
      {
        "bbox": [
          472.92851,
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          486.41355,
          442.76008
        ],
        "text": "den"
      },
      {
        "bbox": [
          488.94403,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          497.69787,
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          520.06571,
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        ],
        "text": "Artikel"
      },
      {
        "bbox": [
          522.59627,
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        ],
        "text": "10"
      }
    ]
  },
  {
    "bbox": [
      76.534905,
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    ],
    "id": "pdf-014-line-074",
    "source_page": 14,
    "text": "geschuldete Steuer anzurechnen.",
    "words": [
      {
        "bbox": [
          76.534905,
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          449.44888
        ],
        "text": "geschuldete"
      },
      {
        "bbox": [
          122.362985,
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        ],
        "text": "Steuer"
      },
      {
        "bbox": [
          147.864985,
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          195.862265,
          449.44888
        ],
        "text": "anzurechnen."
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-014-line-075",
    "source_page": 14,
    "text": "Absatz 2 vorgesehenen Sätzen besteuern. Wenn der Empfänger",
    "words": [
      {
        "bbox": [
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          329.29995,
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        ],
        "text": "Absatz"
      },
      {
        "bbox": [
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        ],
        "text": "2"
      },
      {
        "bbox": [
          337.76051,
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        ],
        "text": "vorgesehenen"
      },
      {
        "bbox": [
          389.98971,
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          452.32696
        ],
        "text": "Sätzen"
      },
      {
        "bbox": [
          416.43187,
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          452.32696
        ],
        "text": "besteuern."
      },
      {
        "bbox": [
          456.26667,
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        ],
        "text": "Wenn"
      },
      {
        "bbox": [
          478.67571,
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          490.37675,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          492.38155,
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        ],
        "text": "Empfänger"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-014-line-076",
    "source_page": 14,
    "text": "und der Schuldner von Einkünften im Sinne des Artikels 11 Ab-",
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      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Schuldner"
      },
      {
        "bbox": [
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        ],
        "text": "von"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünften"
      },
      {
        "bbox": [
          429.24195,
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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": "Artikels"
      },
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        "bbox": [
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        ],
        "text": "11"
      },
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        "bbox": [
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        ],
        "text": "Ab-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-014-line-077",
    "source_page": 14,
    "text": "c) Die Person oder ihr Gesamtrechtsnachfolger hat dem Finanz-",
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      {
        "bbox": [
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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": [
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        ],
        "text": "ihr"
      },
      {
        "bbox": [
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        ],
        "text": "Gesamtrechtsnachfolger"
      },
      {
        "bbox": [
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        ],
        "text": "hat"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Finanz-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-014-line-078",
    "source_page": 14,
    "text": "satz 2 in der Bundesrepublik Deutschland ansässig sind und die",
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      {
        "bbox": [
          304.71923,
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        ],
        "text": "satz"
      },
      {
        "bbox": [
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        ],
        "text": "2"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          349.82219,
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        ],
        "text": "Bundesrepublik"
      },
      {
        "bbox": [
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        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          454.61171,
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        ],
        "text": "ansässig"
      },
      {
        "bbox": [
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        ],
        "text": "sind"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        "text": "die"
      }
    ]
  },
  {
    "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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        ],
        "text": "amt,"
      },
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        "bbox": [
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        ],
        "text": "das"
      },
      {
        "bbox": [
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        ],
        "text": "im"
      },
      {
        "bbox": [
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        ],
        "text": "Zeitpunkt"
      },
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        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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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-080",
    "source_page": 14,
    "text": "Einkünfte einer Betriebsstätte zuzurechnen sind, die der Emp-",
    "words": [
      {
        "bbox": [
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          338.40939,
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "einer"
      },
      {
        "bbox": [
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          412.10803,
          481.02776
        ],
        "text": "Betriebsstätte"
      },
      {
        "bbox": [
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        ],
        "text": "zuzurechnen"
      },
      {
        "bbox": [
          463.43643,
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          480.85091,
          481.02776
        ],
        "text": "sind,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          511.75755,
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        ],
        "text": "Emp-"
      }
    ]
  },
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    "id": "pdf-014-line-081",
    "source_page": 14,
    "text": "nach § 19 AO zuständig ist, nach amtlich vorgeschriebenem",
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      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "§"
      },
      {
        "bbox": [
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        ],
        "text": "19"
      },
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        ],
        "text": "AO"
      },
      {
        "bbox": [
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        ],
        "text": "zuständig"
      },
      {
        "bbox": [
          164.017465,
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        ],
        "text": "ist,"
      },
      {
        "bbox": [
          176.711465,
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          194.196505,
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "amtlich"
      },
      {
        "bbox": [
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        ],
        "text": "vorgeschriebenem"
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    ]
  },
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    "id": "pdf-014-line-082",
    "source_page": 14,
    "text": "fänger der Einkünfte in dem Fürstentum Liechtenstein hat, kann",
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      {
        "bbox": [
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        ],
        "text": "fänger"
      },
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Fürstentum"
      },
      {
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        ],
        "text": "Liechtenstein"
      },
      {
        "bbox": [
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        ],
        "text": "hat,"
      },
      {
        "bbox": [
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        ],
        "text": "kann"
      }
    ]
  },
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    "id": "pdf-014-line-083",
    "source_page": 14,
    "text": "Vordruck die Verwirklichung eines der Tatbestände des Buch-",
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      {
        "bbox": [
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        ],
        "text": "Vordruck"
      },
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          120.511145,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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          173.384105,
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        ],
        "text": "Verwirklichung"
      },
      {
        "bbox": [
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        ],
        "text": "eines"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "Tatbestände"
      },
      {
        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "Buch-"
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    ]
  },
  {
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    "id": "pdf-014-line-084",
    "source_page": 14,
    "text": "die Bundesrepublik Deutschland die Einkünfte besteuern.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        ],
        "text": "Bundesrepublik"
      },
      {
        "bbox": [
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        ],
        "text": "Deutschland"
      },
      {
        "bbox": [
          422.94843,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          435.98355,
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        ],
        "text": "Einkünfte"
      },
      {
        "bbox": [
          471.44459,
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        ],
        "text": "besteuern."
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    ]
  },
  {
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    "id": "pdf-014-line-085",
    "source_page": 14,
    "text": "staben a) Satz 2 mitzuteilen. Die Mitteilung ist innerhalb eines",
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      {
        "bbox": [
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        ],
        "text": "staben"
      },
      {
        "bbox": [
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          108.901145,
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        ],
        "text": "a)"
      },
      {
        "bbox": [
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        ],
        "text": "Satz"
      },
      {
        "bbox": [
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        ],
        "text": "2"
      },
      {
        "bbox": [
          134.957625,
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        ],
        "text": "mitzuteilen."
      },
      {
        "bbox": [
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          188.687225,
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        ],
        "text": "Die"
      },
      {
        "bbox": [
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        ],
        "text": "Mitteilung"
      },
      {
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        ],
        "text": "ist"
      },
      {
        "bbox": [
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        ],
        "text": "innerhalb"
      },
      {
        "bbox": [
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        ],
        "text": "eines"
      }
    ]
  },
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    "id": "pdf-014-line-086",
    "source_page": 14,
    "text": "Monats nach dem meldepflichtigen Ereignis zu erstatten; sie",
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      {
        "bbox": [
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        ],
        "text": "Monats"
      },
      {
        "bbox": [
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        ],
        "text": "nach"
      },
      {
        "bbox": [
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        ],
        "text": "dem"
      },
      {
        "bbox": [
          142.939705,
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          201.901545,
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        ],
        "text": "meldepflichtigen"
      },
      {
        "bbox": [
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        ],
        "text": "Ereignis"
      },
      {
        "bbox": [
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        "text": "Satz"
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        "text": "2"
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        "text": "1"
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        "text": "2"
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        "text": "ist"
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        "text": "einen"
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    "text": "Mitteilung ein schriftlicher Nachweis über das Rechts -",
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        "text": "Mitteilung"
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        "text": "ein"
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        "text": "über"
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        "text": "vergleichbare"
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    "text": "geschäft beizufügen. Die Person hat dem nach Satz 1 zu-",
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        "text": "Person"
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    "text": "ständigen Finanzamt jährlich bis zum Ablauf des 31. Januar",
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        "text": "Finanzamt"
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        "text": "Januar"
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    "text": "9. Zu Artikel 26 (Informationsaustausch)",
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        "text": "9."
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        "text": "Zu"
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        "text": "Artikel"
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        "text": "26"
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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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    "text": "a) Für die Durchführung des Informationsaustausches ein-",
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        "text": "Durchführung"
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        "text": "des"
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        "text": "Informationsaustausches"
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    "text": "Kalenderjahres geltende Anschrift mitzuteilen und zu bestä -",
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        "text": "und"
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        "text": "zu"
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        "text": "bestä"
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    "text": "schließlich der Verwendung der übermittelten Daten und des",
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    "text": "tigen, dass das Vermögen ihr oder im Fall der unentgeltlichen",
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    "text": "Datenschutzes sind die Bestimmungen des Abkommens vom",
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        "text": "die"
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    "text": "Rechtsnachfolge unter Lebenden ihrem Rechtsnachfolger",
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        "text": "Lebenden"
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    "text": "2. September 2009 zwischen der Regierung der Bundes -",
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        "text": "September"
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        "text": "2009"
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    "text": "weiterhin zuzurechnen sind. Die Stundung nach Buchstabe a)",
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    "text": "republik Deutschland und der Regierung des Fürstentums",
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    "text": "Satz 1 kann widerrufen werden, wenn die Person ihre Mitwir-",
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    "text": "kungspflicht nach Satz 4 nicht erfüllt.",
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        "text": "4"
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    "text": "sachen einschließlich des jenem Abkommen beigefügten",
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    "text": "(3) In den Fällen des Absatz 1 Buchstabe a) ist die deutsche",
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        "text": "1"
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        "text": "ist"
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    "text": "Protokolls ungeachtet von dessen Geltung anzuwenden.",
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    "text": "Steuer gemäß Artikel 23 Absatz 1 Buchstabe b) dieses Ab -",
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        "text": "23"
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        "text": "1"
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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": "b) Das Abkommen vom 2. September 2009 steht der Möglich-",
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        "text": "b)"
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        "text": "Das"
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        "text": "Abkommen"
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        "text": "vom"
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        "text": "2."
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        "text": "September"
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        "text": "2009"
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        "text": "steht"
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        "text": "der"
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        "text": "Möglich-"
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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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    "text": "keit eines weitergehenden Informationsaustausches nach",
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        "text": "keit"
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        "text": "eines"
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        "text": "weitergehenden"
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    "text": "ermäßigen, der nach den Rechtsvorschriften des Fürstentums",
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      {
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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": "Artikel 26 Absatz 1 nicht entgegen. In diesem Fall gilt für die",
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        "text": "26"
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        "text": "Absatz"
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        "text": "1"
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        "text": "nicht"
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        "text": "entgegen."
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        "text": "In"
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        "text": "diesem"
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        "text": "Fall"
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        "text": "gilt"
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        "text": "für"
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        "text": "die"
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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": "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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    "text": "Übermittlung personenbezogener Daten Nummer 3 des",
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        "text": "Daten"
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        "text": "Nummer"
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        "text": "3"
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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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    "text": "Protokolls zum Abkommen vom 2. September 2009.",
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        "text": "Protokolls"
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        "text": "zum"
      },
      {
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        "text": "Abkommen"
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        "text": "vom"
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        "text": "2."
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        "text": "September"
      },
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        "text": "2009."
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    "text": "auch in den Fällen des Absatz 2, wenn die Person nach diesem",
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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": "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": "10. Zu Artikel 28 (Amtshilfe bei der Erhebung von Steuern)",
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        "text": "10."
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        ],
        "text": "Zu"
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        "text": "Artikel"
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        "text": "28"
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        "text": "(Amtshilfe"
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        ],
        "text": "bei"
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        "text": "der"
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        "text": "Erhebung"
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        "text": "von"
      },
      {
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        "text": "Steuern)"
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    "id": "pdf-014-line-126",
    "source_page": 14,
    "text": "ten gebildet, ist die deutsche Steuer gemäß Artikel 23 Absatz 1",
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      {
        "bbox": [
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        "text": "ten"
      },
      {
        "bbox": [
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        "text": "gebildet,"
      },
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        "text": "ist"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
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        "text": "deutsche"
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      {
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        "text": "Steuer"
      },
      {
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        "text": "gemäß"
      },
      {
        "bbox": [
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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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    "text": "Buchstabe b) dieses Abkommens jeweils anteilig in den Jahren",
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        "text": "Buchstabe"
      },
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        "text": "b)"
      },
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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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        "text": "in"
      },
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "Jahren"
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    ]
  },
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    "text": "a) Dem Ersuchen um Beitreibung einer Forderung, das die er-",
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      {
        "bbox": [
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        "text": "a)"
      },
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        "text": "Dem"
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      {
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        "text": "Ersuchen"
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        "text": "um"
      },
      {
        "bbox": [
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        "text": "Beitreibung"
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        "text": "einer"
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        "text": "Forderung,"
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        "text": "das"
      },
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        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "er-"
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    ]
  },
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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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      {
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        "text": "Auflösung"
      },
      {
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Ausgleichspostens"
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      {
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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": "liech-"
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    ]
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    "id": "pdf-014-line-130",
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    "text": "suchende Behörde an die ersuchte Behörde richtet, ist eine",
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      {
        "bbox": [
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        "text": "suchende"
      },
      {
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        ],
        "text": "Behörde"
      },
      {
        "bbox": [
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        "text": "an"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "ersuchte"
      },
      {
        "bbox": [
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        "text": "Behörde"
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      {
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        "text": "richtet,"
      },
      {
        "bbox": [
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        "text": "ist"
      },
      {
        "bbox": [
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        "text": "eine"
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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"
      },
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        "text": "zu"
      },
      {
        "bbox": [
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        "text": "ermäßigen,"
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "auf"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
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        "text": "Auflösungs"
      },
      {
        "bbox": [
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        "text": "-"
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    "text": "amtliche Ausfertigung oder eine beglaubigte Kopie des Voll-",
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        "text": "amtliche"
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        "text": "Ausfertigung"
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        "text": "oder"
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        "text": "eine"
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        "text": "beglaubigte"
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        "text": "Kopie"
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        "text": "des"
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        "bbox": [
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        "text": "Voll-"
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    "text": "betrag erhoben worden wäre. Die Festsetzungsverjährung endet",
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        "text": "erhoben"
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        "text": "worden"
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        "text": "wäre."
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        "text": "Die"
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        "text": "Festsetzungsverjährung"
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        "text": "endet"
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    "text": "streckungstitels und gegebenenfalls das Original oder eine",
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        "text": "und"
      },
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        "text": "gegebenenfalls"
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        "text": "das"
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        "text": "Original"
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        "text": "oder"
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    "text": "nicht vor Ablauf von zwei Jahren nach Anzeige durch die Person",
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        "text": "vor"
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        "text": "Ablauf"
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        "text": "von"
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        "text": "zwei"
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        "bbox": [
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        "text": "Jahren"
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        "text": "nach"
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        "text": "Anzeige"
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        "text": "durch"
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        "text": "die"
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        "text": "Person"
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    "text": "beglaubigte Kopie etwaiger für die Beitreibung sonst erfor-",
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        "text": "beglaubigte"
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        "text": "Kopie"
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        "text": "für"
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        "text": "die"
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        "text": "Beitreibung"
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        "text": "sonst"
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      {
        "bbox": [
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        "text": "erfor-"
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    ]
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    "text": "derlicher Dokumente beizufügen.",
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      {
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        ],
        "text": "derlicher"
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        ],
        "text": "Dokumente"
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        "text": "beizufügen."
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    "text": "gegenüber der zuständigen deutschen Steuerbehörde.",
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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": "Das Bundesgesetzblatt im Internet: www.bundesgesetzblatt.de | Ein Service des Bundesanzeiger Verlag www.bundesanzeiger-verlag.de",
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    "text": "1476",
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        "text": "1476"
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    "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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        "text": "Teil"
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        "text": "II"
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        "text": "Nr."
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        "text": "38,"
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        "text": "ausgegeben"
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        "text": "zu"
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        "text": "am"
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      {
        "bbox": [
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        "text": "10."
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        "text": "Dezember"
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        "text": "2012"
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    "text": "keitsstaat auch die Voraussetzungen des Artikels 31 Absatz 1",
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        "text": "keitsstaat"
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        "text": "auch"
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        "text": "die"
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        "text": "Voraussetzungen"
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        "text": "Artikels"
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        "text": "31"
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        "text": "Absatz"
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        "text": "1"
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    ]
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    "text": "b) Die zuständige Behörde des ersuchenden Vertragsstaates",
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        "text": "b)"
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        "text": "Die"
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        "text": "zuständige"
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        "text": "des"
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        "text": "ersuchenden"
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        "text": "Vertragsstaates"
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    "text": "dieses Abkommens erfüllen.",
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        "text": "dieses"
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        "text": "Abkommens"
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        "text": "erfüllen."
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    "text": "kann ein Beitreibungsersuchen nur dann stellen, wenn:",
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        "text": "ein"
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        "text": "dann"
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        "text": "der"
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        "text": "diesem"
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    "text": "b) Eine aktive gewerbliche Tätigkeit ist nur gegeben, wenn die",
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        "text": "Eine"
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        "text": "aktive"
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        "text": "gewerbliche"
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        "text": "Tätigkeit"
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        "text": "ist"
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        "text": "nur"
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        "text": "gegeben,"
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        "text": "wenn"
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        "text": "die"
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    "text": "tragsstaat, in dem die ersuchende Behörde ihren Sitz hat,",
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        "text": "tragsstaat,"
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        ],
        "text": "in"
      },
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        "text": "dem"
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        ],
        "text": "die"
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        "text": "ersuchende"
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        "text": "Behörde"
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        "text": "ihren"
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        "text": "Sitz"
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        "text": "hat,"
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    ]
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    "text": "Tätigkeit von der Gesellschaft selbst mit eigener Organisation",
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        "text": "von"
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        "text": "der"
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        "text": "Gesellschaft"
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        "text": "selbst"
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        "text": "mit"
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        "text": "eigener"
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    "text": "nicht angefochten ist, außer für den Fall, dass der Steuer-",
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        "text": "nicht"
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        "text": "angefochten"
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        "text": "ist,"
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        "text": "außer"
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        "text": "für"
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        "text": "den"
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        "text": "Fall,"
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        "text": "dass"
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        "text": "der"
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        "text": "Steuer-"
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    "text": "und eigenem Personal im Umfang eines für den Geschäfts-",
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        "text": "eigenem"
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        "text": "Personal"
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        "text": "im"
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        "text": "Umfang"
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        "text": "eines"
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        "text": "für"
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        "text": "den"
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        "text": "Geschäfts-"
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    "id": "pdf-015-line-013",
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    "text": "anspruch nach Artikel 28 Absatz 3 vollstreckbar ist; und",
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      {
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        "text": "anspruch"
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        "text": "nach"
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        "text": "Artikel"
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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": "und"
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    ]
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    "id": "pdf-015-line-014",
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    "text": "zweck angemessen eingerichteten Geschäftsbetriebes aus-",
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        "bbox": [
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        "text": "zweck"
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        "text": "angemessen"
      },
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        "bbox": [
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        "text": "eingerichteten"
      },
      {
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        "text": "Geschäftsbetriebes"
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        "bbox": [
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        "text": "aus-"
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    ]
  },
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    "id": "pdf-015-line-015",
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    "text": "geübt wird und dazu sowohl geschäftsleitende als auch",
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      {
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        "text": "geübt"
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        ],
        "text": "wird"
      },
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        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "dazu"
      },
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        "bbox": [
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        "text": "sowohl"
      },
      {
        "bbox": [
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        "text": "geschäftsleitende"
      },
      {
        "bbox": [
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        "text": "als"
      },
      {
        "bbox": [
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        "text": "auch"
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    ]
  },
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    "id": "pdf-015-line-016",
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    "text": "– sie in dem Vertragsstaat, in dem die ersuchende Behörde",
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      {
        "bbox": [
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        "text": "–"
      },
      {
        "bbox": [
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        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        ],
        "text": "Vertragsstaat,"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "ersuchende"
      },
      {
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        "text": "Behörde"
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    ]
  },
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    "id": "pdf-015-line-017",
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    "text": "operative Aktivitäten entfaltet werden sowie mehr als 25 Pro-",
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      {
        "bbox": [
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        ],
        "text": "operative"
      },
      {
        "bbox": [
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        "text": "Aktivitäten"
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        "text": "entfaltet"
      },
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        "bbox": [
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        ],
        "text": "werden"
      },
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        "text": "sowie"
      },
      {
        "bbox": [
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        ],
        "text": "mehr"
      },
      {
        "bbox": [
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        "text": "als"
      },
      {
        "bbox": [
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        "text": "25"
      },
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        "text": "Pro-"
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    ]
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    "id": "pdf-015-line-018",
    "source_page": 15,
    "text": "ihren Sitz hat, bereits Beitreibungsverfahren durchgeführt",
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      {
        "bbox": [
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        ],
        "text": "ihren"
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        ],
        "text": "Sitz"
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        "text": "hat,"
      },
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        "text": "bereits"
      },
      {
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        "text": "Beitreibungsverfahren"
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        "bbox": [
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        "text": "durchgeführt"
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    ]
  },
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    "id": "pdf-015-line-019",
    "source_page": 15,
    "text": "zent ihrer gesamten Bruttoerträge des betreffenden Wirt-",
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      {
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        "text": "zent"
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        "text": "ihrer"
      },
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        "text": "gesamten"
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        "text": "Bruttoerträge"
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        "text": "betreffenden"
      },
      {
        "bbox": [
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        "text": "Wirt-"
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    ]
  },
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    "bbox": [
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    "id": "pdf-015-line-020",
    "source_page": 15,
    "text": "hat, wie sie aufgrund des in Buchstabe a dieser Protokoll-",
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      {
        "bbox": [
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        "text": "hat,"
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      {
        "bbox": [
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        "text": "wie"
      },
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        "text": "sie"
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        "text": "aufgrund"
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        "bbox": [
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        ],
        "text": "des"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "Buchstabe"
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        ],
        "text": "a"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      },
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        "bbox": [
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        "text": "Protokoll-"
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    ]
  },
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    "bbox": [
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    "id": "pdf-015-line-021",
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    "text": "schaftsjahres aus dieser eigenen Wirtschaftstätigkeit erzielt",
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      {
        "bbox": [
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        "text": "schaftsjahres"
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        "bbox": [
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        ],
        "text": "aus"
      },
      {
        "bbox": [
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        ],
        "text": "dieser"
      },
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        "bbox": [
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        ],
        "text": "eigenen"
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        ],
        "text": "Wirtschaftstätigkeit"
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        "bbox": [
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        "text": "erzielt"
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    ]
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    "id": "pdf-015-line-022",
    "source_page": 15,
    "text": "bestimmung genannten Titels ausgeführt werden sollen,",
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        "bbox": [
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        "text": "bestimmung"
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        "text": "genannten"
      },
      {
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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,"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-023",
    "source_page": 15,
    "text": "werden.",
    "words": [
      {
        "bbox": [
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        ],
        "text": "werden."
      }
    ]
  },
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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": [
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        ],
        "text": "zur"
      },
      {
        "bbox": [
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        "text": "vollständigen"
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    ]
  },
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    "id": "pdf-015-line-025",
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    "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": [
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        ],
        "text": "Forderung"
      },
      {
        "bbox": [
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        ],
        "text": "führen"
      },
      {
        "bbox": [
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        ],
        "text": "werden;"
      },
      {
        "bbox": [
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        ],
        "text": "und"
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    ]
  },
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    "id": "pdf-015-line-026",
    "source_page": 15,
    "text": "c) Besteht die Tätigkeit der Gesellschaft überwiegend in der",
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      {
        "bbox": [
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        ],
        "text": "c)"
      },
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        ],
        "text": "Besteht"
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        ],
        "text": "die"
      },
      {
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        ],
        "text": "Tätigkeit"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
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        ],
        "text": "Gesellschaft"
      },
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        "bbox": [
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        ],
        "text": "überwiegend"
      },
      {
        "bbox": [
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        ],
        "text": "in"
      },
      {
        "bbox": [
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        ],
        "text": "der"
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    ]
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    "id": "pdf-015-line-027",
    "source_page": 15,
    "text": "Geschäftsleitung anderer Gesellschaften, gilt die Tätigkeit nur",
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      {
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        ],
        "text": "Geschäftsleitung"
      },
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        "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": [
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        ],
        "text": "Tätigkeit"
      },
      {
        "bbox": [
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        ],
        "text": "nur"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-028",
    "source_page": 15,
    "text": "c) Das Beitreibungsersuchen muss folgende Angaben enthal-",
    "words": [
      {
        "bbox": [
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        ],
        "text": "c)"
      },
      {
        "bbox": [
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        ],
        "text": "Das"
      },
      {
        "bbox": [
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        ],
        "text": "Beitreibungsersuchen"
      },
      {
        "bbox": [
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        ],
        "text": "muss"
      },
      {
        "bbox": [
          196.46792,
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        ],
        "text": "folgende"
      },
      {
        "bbox": [
          230.52624,
          204.0489,
          262.74312,
          211.3449
        ],
        "text": "Angaben"
      },
      {
        "bbox": [
          265.44536,
          204.0489,
          290.55008,
          211.3449
        ],
        "text": "enthal-"
      }
    ]
  },
  {
    "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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          335.67448,
          217.62426
        ],
        "text": "dann"
      },
      {
        "bbox": [
          339.43032,
          210.32826,
          349.67856,
          217.62426
        ],
        "text": "als"
      },
      {
        "bbox": [
          353.4352,
          210.32826,
          374.91616,
          217.62426
        ],
        "text": "aktive"
      },
      {
        "bbox": [
          378.67176,
          210.32826,
          422.79888,
          217.62426
        ],
        "text": "gewerbliche"
      },
      {
        "bbox": [
          426.55448,
          210.32826,
          459.29,
          217.62426
        ],
        "text": "Tätigkeit,"
      },
      {
        "bbox": [
          463.04528,
          210.32826,
          482.56488,
          217.62426
        ],
        "text": "wenn"
      },
      {
        "bbox": [
          486.32072,
          210.32826,
          497.31216,
          217.62426
        ],
        "text": "die"
      },
      {
        "bbox": [
          501.06776,
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          217.62426
        ],
        "text": "Tätigkeit"
      }
    ]
  },
  {
    "bbox": [
      76.53368,
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    ],
    "id": "pdf-015-line-030",
    "source_page": 15,
    "text": "ten:",
    "words": [
      {
        "bbox": [
          76.53368,
          213.61578,
          89.92176,
          220.91178
        ],
        "text": "ten:"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-015-line-031",
    "source_page": 15,
    "text": "Führungsentscheidungen gegenüber mindestens zwei be-",
    "words": [
      {
        "bbox": [
          317.47544,
          219.89506,
          409.63896,
          227.19106
        ],
        "text": "Führungsentscheidungen"
      },
      {
        "bbox": [
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          227.19106
        ],
        "text": "gegenüber"
      },
      {
        "bbox": [
          454.79744,
          219.89506,
          496.844,
          227.19106
        ],
        "text": "mindestens"
      },
      {
        "bbox": [
          499.88416,
          219.89506,
          516.1244,
          227.19106
        ],
        "text": "zwei"
      },
      {
        "bbox": [
          519.16392,
          219.89506,
          531.49128,
          227.19106
        ],
        "text": "be-"
      }
    ]
  },
  {
    "bbox": [
      77.95104,
      227.89226,
      290.54896,
      235.18826
    ],
    "id": "pdf-015-line-032",
    "source_page": 15,
    "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
    "words": [
      {
        "bbox": [
          77.95104,
          227.89226,
          81.95104,
          235.18826
        ],
        "text": "–"
      },
      {
        "bbox": [
          86.45496,
          227.89226,
          109.8664,
          235.18826
        ],
        "text": "Name,"
      },
      {
        "bbox": [
          111.88632,
          227.89226,
          143.58408,
          235.18826
        ],
        "text": "Anschrift"
      },
      {
        "bbox": [
          145.6048,
          227.89226,
          159.24336,
          235.18826
        ],
        "text": "und"
      },
      {
        "bbox": [
          161.2628,
          227.89226,
          191.48456,
          235.18826
        ],
        "text": "sonstige"
      },
      {
        "bbox": [
          193.50464,
          227.89226,
          225.50728,
          235.18826
        ],
        "text": "Angaben"
      },
      {
        "bbox": [
          227.52776,
          227.89226,
          238.4788,
          235.18826
        ],
        "text": "zur"
      },
      {
        "bbox": [
          240.49808,
          227.89226,
          290.54896,
          235.18826
        ],
        "text": "Identifizierung"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-033",
    "source_page": 15,
    "text": "herrschten Gesellschaften, die selbst aktiv gewerblich tätig",
    "words": [
      {
        "bbox": [
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        ],
        "text": "herrschten"
      },
      {
        "bbox": [
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          413.80208,
          236.7581
        ],
        "text": "Gesellschaften,"
      },
      {
        "bbox": [
          416.49648,
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          427.36712,
          236.7581
        ],
        "text": "die"
      },
      {
        "bbox": [
          430.06168,
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          451.53664,
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        ],
        "text": "selbst"
      },
      {
        "bbox": [
          454.23184,
          229.4621,
          471.086,
          236.7581
        ],
        "text": "aktiv"
      },
      {
        "bbox": [
          473.78168,
          229.4621,
          512.98032,
          236.7581
        ],
        "text": "gewerblich"
      },
      {
        "bbox": [
          515.67536,
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          236.7581
        ],
        "text": "tätig"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-034",
    "source_page": 15,
    "text": "der betreffenden Person und/oder von Drittbesitzern;",
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      {
        "bbox": [
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          98.15576,
          244.75522
        ],
        "text": "der"
      },
      {
        "bbox": [
          100.37656,
          237.45922,
          145.70736,
          244.75522
        ],
        "text": "betreffenden"
      },
      {
        "bbox": [
          147.92936,
          237.45922,
          172.77176,
          244.75522
        ],
        "text": "Person"
      },
      {
        "bbox": [
          174.99376,
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        ],
        "text": "und/oder"
      },
      {
        "bbox": [
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          222.84608,
          244.75522
        ],
        "text": "von"
      },
      {
        "bbox": [
          225.06808,
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          244.75522
        ],
        "text": "Drittbesitzern;"
      }
    ]
  },
  {
    "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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          334.66384,
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        ],
        "text": "sind,"
      },
      {
        "bbox": [
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          239.02898,
          365.69064,
          246.32498
        ],
        "text": "umfasst"
      },
      {
        "bbox": [
          368.26656,
          239.02898,
          381.90512,
          246.32498
        ],
        "text": "und"
      },
      {
        "bbox": [
          384.47968,
          239.02898,
          395.2932,
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        ],
        "text": "die"
      },
      {
        "bbox": [
          397.86848,
          239.02898,
          442.00352,
          246.32498
        ],
        "text": "Gesellschaft"
      },
      {
        "bbox": [
          444.57944,
          239.02898,
          486.492,
          246.32498
        ],
        "text": "substanziell"
      },
      {
        "bbox": [
          489.06776,
          239.02898,
          505.21608,
          246.32498
        ],
        "text": "über"
      },
      {
        "bbox": [
          507.79056,
          239.02898,
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          246.32498
        ],
        "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": [
      77.95056,
      251.7357,
      290.54848,
      259.0317
    ],
    "id": "pdf-015-line-037",
    "source_page": 15,
    "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
    "words": [
      {
        "bbox": [
          77.95056,
          251.7357,
          81.95056,
          259.0317
        ],
        "text": "–"
      },
      {
        "bbox": [
          86.45448,
          251.7357,
          109.86592,
          259.0317
        ],
        "text": "Name,"
      },
      {
        "bbox": [
          111.88584,
          251.7357,
          143.5836,
          259.0317
        ],
        "text": "Anschrift"
      },
      {
        "bbox": [
          145.60432,
          251.7357,
          159.24288,
          259.0317
        ],
        "text": "und"
      },
      {
        "bbox": [
          161.26232,
          251.7357,
          191.48408,
          259.0317
        ],
        "text": "sonstige"
      },
      {
        "bbox": [
          193.50416,
          251.7357,
          225.5068,
          259.0317
        ],
        "text": "Angaben"
      },
      {
        "bbox": [
          227.52728,
          251.7357,
          238.47832,
          259.0317
        ],
        "text": "zur"
      },
      {
        "bbox": [
          240.4976,
          251.7357,
          290.54848,
          259.0317
        ],
        "text": "Identifizierung"
      }
    ]
  },
  {
    "bbox": [
      317.47528,
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    ],
    "id": "pdf-015-line-038",
    "source_page": 15,
    "text": "gegenstände verfügt. Führungsentscheidungen zeichnen sich",
    "words": [
      {
        "bbox": [
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          258.16274,
          363.20056,
          265.45874
        ],
        "text": "gegenstände"
      },
      {
        "bbox": [
          365.12032,
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          391.68608,
          265.45874
        ],
        "text": "verfügt."
      },
      {
        "bbox": [
          393.6056,
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          482.23088,
          265.45874
        ],
        "text": "Führungsentscheidungen"
      },
      {
        "bbox": [
          484.15096,
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          515.29216,
          265.45874
        ],
        "text": "zeichnen"
      },
      {
        "bbox": [
          517.21224,
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          531.492,
          265.45874
        ],
        "text": "sich"
      }
    ]
  },
  {
    "bbox": [
      86.45416,
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    ],
    "id": "pdf-015-line-039",
    "source_page": 15,
    "text": "der ersuchenden Behörde;",
    "words": [
      {
        "bbox": [
          86.45416,
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          98.15528,
          268.59858
        ],
        "text": "der"
      },
      {
        "bbox": [
          100.37608,
          261.30258,
          146.74976,
          268.59858
        ],
        "text": "ersuchenden"
      },
      {
        "bbox": [
          148.97176,
          261.30258,
          181.56288,
          268.59858
        ],
        "text": "Behörde;"
      }
    ]
  },
  {
    "bbox": [
      317.47472,
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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,
          267.72978,
          352.86216,
          275.02578
        ],
        "text": "ihre"
      },
      {
        "bbox": [
          354.84912,
          267.72978,
          410.9216,
          275.02578
        ],
        "text": "Dauerhaftigkeit,"
      },
      {
        "bbox": [
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          474.73544,
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        ],
        "text": "Grundsätzlichkeit"
      },
      {
        "bbox": [
          476.72304,
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          490.33696,
          275.02578
        ],
        "text": "und"
      },
      {
        "bbox": [
          492.32328,
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          531.48856,
          275.02578
        ],
        "text": "Bedeutung"
      }
    ]
  },
  {
    "bbox": [
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    ],
    "id": "pdf-015-line-041",
    "source_page": 15,
    "text": "– Bezugnahme auf den Vollstreckungstitel, der in dem",
    "words": [
      {
        "bbox": [
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          81.95008,
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        ],
        "text": "–"
      },
      {
        "bbox": [
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        ],
        "text": "Bezugnahme"
      },
      {
        "bbox": [
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        ],
        "text": "auf"
      },
      {
        "bbox": [
          154.96952,
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          168.63256,
          282.87506
        ],
        "text": "den"
      },
      {
        "bbox": [
          173.39048,
          275.57906,
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        ],
        "text": "Vollstreckungstitel,"
      },
      {
        "bbox": [
          246.80424,
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        ],
        "text": "der"
      },
      {
        "bbox": [
          263.44016,
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          269.75248,
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        ],
        "text": "in"
      },
      {
        "bbox": [
          274.5104,
          275.57906,
          290.54944,
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        ],
        "text": "dem"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-042",
    "source_page": 15,
    "text": "aus, die sie für den Bestand der geleiteten Gesellschaften",
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      {
        "bbox": [
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          332.70712,
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        ],
        "text": "aus,"
      },
      {
        "bbox": [
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          346.53344,
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        ],
        "text": "die"
      },
      {
        "bbox": [
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          359.61792,
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        ],
        "text": "sie"
      },
      {
        "bbox": [
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        ],
        "text": "für"
      },
      {
        "bbox": [
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        ],
        "text": "den"
      },
      {
        "bbox": [
          391.44224,
          277.29666,
          421.7552,
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        ],
        "text": "Bestand"
      },
      {
        "bbox": [
          424.5896,
          277.29666,
          436.46864,
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        ],
        "text": "der"
      },
      {
        "bbox": [
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        ],
        "text": "geleiteten"
      },
      {
        "bbox": [
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        ],
        "text": "Gesellschaften"
      }
    ]
  },
  {
    "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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        ],
        "text": "Vertragsstaat"
      },
      {
        "bbox": [
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        ],
        "text": "ausgestellt"
      },
      {
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        ],
        "text": "wurde,"
      },
      {
        "bbox": [
          206.45264,
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          212.75088,
          292.44194
        ],
        "text": "in"
      },
      {
        "bbox": [
          215.49216,
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          231.50296,
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        ],
        "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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      294.15954
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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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      {
        "bbox": [
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        "text": "Sie"
      },
      {
        "bbox": [
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        "text": "unterscheiden"
      },
      {
        "bbox": [
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        "text": "sich"
      },
      {
        "bbox": [
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        "text": "von"
      },
      {
        "bbox": [
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        "text": "Entscheidungen,"
      },
      {
        "bbox": [
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        ],
        "text": "die"
      },
      {
        "bbox": [
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        "text": "kurz-"
      }
    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-045",
    "source_page": 15,
    "text": "Behörde ihren Sitz hat;",
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      {
        "bbox": [
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        "text": "Behörde"
      },
      {
        "bbox": [
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        "text": "ihren"
      },
      {
        "bbox": [
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        ],
        "text": "Sitz"
      },
      {
        "bbox": [
          154.28984,
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        "text": "hat;"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-046",
    "source_page": 15,
    "text": "fristig und ausführungsbezogen sind. Die Durchführung nur",
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      {
        "bbox": [
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        "text": "fristig"
      },
      {
        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "ausführungsbezogen"
      },
      {
        "bbox": [
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        "text": "sind."
      },
      {
        "bbox": [
          453.95016,
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        ],
        "text": "Die"
      },
      {
        "bbox": [
          468.3536,
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        "text": "Durchführung"
      },
      {
        "bbox": [
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        "text": "nur"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-047",
    "source_page": 15,
    "text": "einzelner Geschäftsfunktionen reicht für die Qualifizierung als",
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      {
        "bbox": [
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        "text": "einzelner"
      },
      {
        "bbox": [
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        "text": "Geschäftsfunktionen"
      },
      {
        "bbox": [
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        "text": "reicht"
      },
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        "bbox": [
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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"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-048",
    "source_page": 15,
    "text": "– Art und Betrag der Forderung, einschließlich Hauptforde-",
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      {
        "bbox": [
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        "text": "–"
      },
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        "bbox": [
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        "text": "Art"
      },
      {
        "bbox": [
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        ],
        "text": "und"
      },
      {
        "bbox": [
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        ],
        "text": "Betrag"
      },
      {
        "bbox": [
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        ],
        "text": "der"
      },
      {
        "bbox": [
          155.6628,
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          194.38872,
          316.28538
        ],
        "text": "Forderung,"
      },
      {
        "bbox": [
          196.84256,
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        "text": "einschließlich"
      },
      {
        "bbox": [
          247.14352,
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        "text": "Hauptforde-"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-049",
    "source_page": 15,
    "text": "Führungsentscheidung nicht aus.",
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      {
        "bbox": [
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        "text": "Führungsentscheidung"
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        "bbox": [
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        "text": "nicht"
      },
      {
        "bbox": [
          420.95712,
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        "text": "aus."
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-050",
    "source_page": 15,
    "text": "rung, Zinsen sowie aller sonstigen Geldstrafen, Geldbußen",
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      {
        "bbox": [
          86.45376,
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          104.57944,
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        "text": "rung,"
      },
      {
        "bbox": [
          106.51688,
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        "text": "Zinsen"
      },
      {
        "bbox": [
          131.99864,
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          152.47752,
          325.85226
        ],
        "text": "sowie"
      },
      {
        "bbox": [
          154.41512,
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        "text": "aller"
      },
      {
        "bbox": [
          170.90968,
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        "text": "sonstigen"
      },
      {
        "bbox": [
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        "text": "Geldstrafen,"
      },
      {
        "bbox": [
          251.7808,
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        "text": "Geldbußen"
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    ]
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  {
    "bbox": [
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    "id": "pdf-015-line-051",
    "source_page": 15,
    "text": "und Kosten in den Währungen der Vertragsstaaten;",
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      {
        "bbox": [
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        "text": "und"
      },
      {
        "bbox": [
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        "text": "Kosten"
      },
      {
        "bbox": [
          129.52992,
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        "text": "in"
      },
      {
        "bbox": [
          137.97536,
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "Währungen"
      },
      {
        "bbox": [
          196.7996,
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        "text": "der"
      },
      {
        "bbox": [
          210.72152,
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        "text": "Vertragsstaaten;"
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    ]
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  {
    "bbox": [
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    "id": "pdf-015-line-052",
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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"
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        "bbox": [
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        "text": "Artikel"
      },
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        "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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        "bbox": [
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        "text": "(Anwendung"
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        "bbox": [
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        "text": "des"
      },
      {
        "bbox": [
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        "text": "Abkommens"
      },
      {
        "bbox": [
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        "text": "in"
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    ]
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  {
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    "source_page": 15,
    "text": "bestimmten Fällen)",
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      {
        "bbox": [
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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-054",
    "source_page": 15,
    "text": "– Datum des Tages, an dem die ersuchende Behörde",
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      {
        "bbox": [
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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"
      },
      {
        "bbox": [
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        "text": "dem"
      },
      {
        "bbox": [
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        "text": "die"
      },
      {
        "bbox": [
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        "text": "ersuchende"
      },
      {
        "bbox": [
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        "text": "Behörde"
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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-055",
    "source_page": 15,
    "text": "und/oder die ersuchte Behörde den Vollstreckungstitel",
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      {
        "bbox": [
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        "text": "und/oder"
      },
      {
        "bbox": [
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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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    ]
  },
  {
    "bbox": [
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    "id": "pdf-015-line-056",
    "source_page": 15,
    "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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        "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": [
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        "text": "Vertragsstaat,"
      },
      {
        "bbox": [
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        "text": "die"
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    ]
  },
  {
    "bbox": [
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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"
      },
      {
        "bbox": [
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        "text": "Empfänger"
      },
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        "bbox": [
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        ],
        "text": "zugestellt"
      },
      {
        "bbox": [
          182.05224,
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        "text": "haben;"
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    ]
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    "id": "pdf-015-line-058",
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    "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
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      {
        "bbox": [
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        "text": "gegenüber"
      },
      {
        "bbox": [
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        "text": "der"
      },
      {
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        "text": "gewerblichen"
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      {
        "bbox": [
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        "text": "Tätigkeit"
      },
      {
        "bbox": [
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        "text": "im"
      },
      {
        "bbox": [
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        "text": "anderen"
      },
      {
        "bbox": [
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        "text": "Vertragsstaat"
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    "text": "in qualitativer wie quantitativer Hinsicht erheblich ist, ist insbe-",
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        "text": "in"
      },
      {
        "bbox": [
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        "text": "qualitativer"
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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"
      },
      {
        "bbox": [
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        "text": "ist,"
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      {
        "bbox": [
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        "text": "Datum"
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        "text": "an,"
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        "text": "Frist,"
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        "text": "während"
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        "text": "der"
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      {
        "bbox": [
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        "text": "die"
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    "text": "sondere dann gegeben, wenn die aus der gewerblichen Tätigkeit",
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        "text": "sondere"
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        "text": "gegeben,"
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        "text": "wenn"
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        "text": "die"
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        "text": "aus"
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        "text": "der"
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    "text": "Beitreibung nach den Rechtsvorschriften der ersuchenden",
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      {
        "bbox": [
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        "text": "Beitreibung"
      },
      {
        "bbox": [
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        "text": "nach"
      },
      {
        "bbox": [
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        "text": "den"
      },
      {
        "bbox": [
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        "text": "Rechtsvorschriften"
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        "text": "der"
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        "bbox": [
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    "text": "im erstgenannten Vertragsstaat stammenden Bruttoerträge min-",
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      {
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        "text": "im"
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        "text": "erstgenannten"
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        "text": "Vertragsstaat"
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        "bbox": [
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        "text": "stammenden"
      },
      {
        "bbox": [
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        "text": "Bruttoerträge"
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    "text": "Vertragspartei ausgeführt werden kann, und",
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        "text": "ausgeführt"
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        "text": "werden"
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        "text": "kann,"
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    "text": "destens 25 Prozent der aus der gewerblichen Tätigkeit im ande-",
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        "text": "destens"
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        "text": "25"
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        "text": "der"
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        "text": "aus"
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        "text": "der"
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        "text": "im"
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    "text": "– alle sonstigen sachdienlichen Informationen.",
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        "text": "–"
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        "text": "alle"
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        "text": "sonstigen"
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    "text": "ren Vertragsstaat stammenden Bruttoerträge betragen.",
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        "text": "ren"
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        "text": "Vertragsstaat"
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    "text": "Das Beitreibungsersuchen enthält zudem eine Erklärung der",
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    "text": "13. Zu Artikel 31 Absatz 1 und 2 (Anwendung des Abkom-",
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        "text": "Zu"
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        "text": "Absatz"
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        "text": "1"
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        "text": "und"
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        "text": "2"
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        "text": "(Anwendung"
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        "text": "des"
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        "text": "Abkom-"
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    "text": "ersuchenden Behörde, in der bestätigt wird, dass die in Buch-",
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        "text": "in"
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        "text": "der"
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        "text": "wird,"
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        "text": "die"
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        "text": "in"
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    "text": "mens in bestimmten Fällen)",
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        "text": "mens"
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        "text": "in"
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    "text": "stabe b genannten Voraussetzungen erfüllt sind.",
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        "text": "b"
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    "text": "Soweit der Anwendung von Vorschriften des Artikels 31 höher-",
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        "text": "Soweit"
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        "text": "der"
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        "text": "Anwendung"
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        "text": "von"
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        "text": "Vorschriften"
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        "text": "des"
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        "text": "Artikels"
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        "text": "31"
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        "text": "höher-"
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    "text": "11. Zu Artikel 31 Absatz 1 (Anwendung des Abkommens in",
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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"
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        "text": "(Anwendung"
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        "text": "Abkommens"
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        "text": "in"
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    "text": "rangiges Recht mit der Folge der Unwirksamkeit entgegenstehen",
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        "text": "mit"
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        "text": "der"
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        "text": "Folge"
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    "text": "bestimmten Fällen)",
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        "text": "bestimmten"
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    "text": "sollte, entfällt die abkommensrechtliche Verpflichtung zur Gewäh-",
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    "text": "rung der in den Artikeln 10 bis 12 gewährten Abkommensvor -",
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        "text": "in"
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        "text": "Artikeln"
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        "text": "10"
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        "text": "bis"
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        "text": "12"
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        "text": "gewährten"
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    "text": "a) Artikel 31 Absatz 1 ist nur anzuwenden, soweit an der Gesell-",
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        "text": "Artikel"
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        "text": "1"
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        "text": "ist"
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        "text": "nur"
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        "text": "soweit"
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        "text": "an"
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        "text": "der"
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        "text": "Gesell-"
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    "text": "teile mit Ablauf von zwölf Monaten nach dem Zeitpunkt, in dem",
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        "text": "teile"
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        "text": "mit"
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        "text": "Ablauf"
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        "text": "nach"
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        "text": "dem"
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        "text": "Zeitpunkt,"
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        "text": "in"
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        "text": "dem"
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    "text": "schaft Personen beteiligt sind, die keinen oder keinen",
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        "text": "schaft"
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        "text": "Personen"
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        "text": "beteiligt"
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        "text": "sind,"
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        "text": "die"
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        "text": "keinen"
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        "text": "oder"
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    "text": "vollständigen Anspruch auf Vergünstigungen nach diesem",
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        "text": "vollständigen"
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        "text": "Anspruch"
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        "text": "auf"
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        "text": "Vergünstigungen"
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        "text": "nach"
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        "text": "diesem"
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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": "in"
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        "text": "festgestellt"
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        "text": "In"
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    "text": "einem solchen Fall werden die Vertragsstaaten unverzüglich",
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        "text": "einem"
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        "text": "Fall"
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        "text": "werden"
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    "text": "Abkommen hätten. Soweit an der Gesellschaft Personen",
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        "text": "Soweit"
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        "text": "an"
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    "text": "Verhandlungen mit dem Ziel der Vereinbarung einer die Anforde-",
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        "text": "dem"
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        "text": "Ziel"
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        "text": "der"
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        "text": "1"
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