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      "line_id": "pdf-001-line-013",
      "source_page": 1,
      "text": "Bundesrepublik Deutschland und Rumänien zur Vermeidung der Doppel-"
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      "flags": [
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      "line_id": "pdf-002-line-018",
      "source_page": 2,
      "text": "Desiring to promote their mutual economic relations by remov-"
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      "line_id": "pdf-002-line-027",
      "source_page": 2,
      "text": "Dieses Abkommen gilt für Personen, die in einem Vertrags-"
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      "flags": [
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      "line_id": "pdf-002-line-035",
      "source_page": 2,
      "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-"
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      "flags": [
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      "line_id": "pdf-002-line-040",
      "source_page": 2,
      "text": "administrative-territorial unit or a local authority thereof, irrespec-"
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      "line_id": "pdf-002-line-046",
      "source_page": 2,
      "text": "all taxes imposed on total income, on total capital, or on el-"
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      "line_id": "pdf-002-line-047",
      "source_page": 2,
      "text": "oder von Teilen des Einkommens oder des Vermögens erho-"
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      "line_id": "pdf-002-line-053",
      "source_page": 2,
      "text": "der Lohnsummensteuern sowie der Steuern vom Vermögens-"
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      "flags": [
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      "line_id": "pdf-002-line-056",
      "source_page": 2,
      "text": "(3) Zu den zurzeit bestehenden Steuern, für die dieses Ab-"
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      "flags": [
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      "line_id": "pdf-002-line-063",
      "source_page": 2,
      "text": "the tax on income derived by individuals ( impozitul pe venit-"
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      "line_id": "pdf-003-line-004",
      "source_page": 3,
      "text": "(4) The Convention shall apply also to any identical or substan-"
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      "line_id": "pdf-003-line-009",
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      "text": "Stelle erhoben werden. Die zuständigen Behörden der Vertrags-"
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      "line_id": "pdf-003-line-023",
      "source_page": 3,
      "text": "a) bedeutet der Ausdruck „Rumänien“ das Hoheitsgebiet Rumä-"
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      "text": "Gebiet und der Festlandsockel und die ausschließliche Wirt-"
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      "source_page": 3,
      "text": "in accordance with its legislation and with the rules and prin-"
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      "source_page": 3,
      "text": "seabed, its subsoil and the superjacent water column adja-"
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      "line_id": "pdf-003-line-045",
      "source_page": 3,
      "text": "des Meeresuntergrunds und der darüber befindlichen Was-"
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      "line_id": "pdf-003-line-049",
      "source_page": 3,
      "text": "Übereinstimmung mit dem Völkerrecht und den innerstaat-"
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      "line_id": "pdf-003-line-051",
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      "text": "lichen Rechtsvorschriften souveräne Rechte und Hoheits-"
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      "line_id": "pdf-003-line-052",
      "source_page": 3,
      "text": "for the purpose of exploring, exploiting, conserving and man-"
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      "line_id": "pdf-003-line-053",
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      "text": "befugnisse zum Zwecke der Erforschung, Ausbeutung, Erhal-"
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      "line_id": "pdf-003-line-073",
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      "text": "bedeuten die Ausdrücke „Unternehmen eines Vertrags-"
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      "line_id": "pdf-003-line-077",
      "source_page": 3,
      "text": "of the other Contracting State” mean respectively an enter-"
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      "line_id": "pdf-003-line-078",
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      "text": "nachdem, ein Unternehmen, das von einer in einem Vertrags-"
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      "line_id": "pdf-003-line-080",
      "source_page": 3,
      "text": "staat ansässigen Person betrieben wird, oder ein Unterneh-"
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      "line_id": "pdf-003-line-085",
      "source_page": 3,
      "text": "g) bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-"
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      "flags": [
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      "line_id": "pdf-003-line-100",
      "source_page": 3,
      "text": "alle natürlichen Personen, die die rumänische Staatsan-"
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      "line_id": "pdf-003-line-106",
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      "text": "nach dem in Rumänien geltenden Recht errichtet wor-"
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      "line_id": "pdf-003-line-111",
      "source_page": 3,
      "text": "alle Deutschen im Sinne des Grundgesetzes der Bundes-"
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      "line_id": "pdf-003-line-114",
      "source_page": 3,
      "text": "Federal Republic of Germany and any legal person, part-"
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      "line_id": "pdf-003-line-115",
      "source_page": 3,
      "text": "Personengesellschaften und anderen Personenvereini-"
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      "line_id": "pdf-003-line-117",
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      "text": "gungen, die nach dem in der Bundesrepublik Deutsch-"
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      "line_id": "pdf-004-line-003",
      "source_page": 4,
      "text": "bb) in der Bundesrepublik Deutschland das Bundesministe-"
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      "line_id": "pdf-004-line-004",
      "source_page": 4,
      "text": "bb) in the case of the Federal Republic of Germany, the Fed-"
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      "line_id": "pdf-004-line-006",
      "source_page": 4,
      "text": "eral Ministry of Finance or the agency to which it has del-"
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      "flags": [
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      "line_id": "pdf-004-line-009",
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      "text": "(2) Bei der Anwendung des Abkommens durch einen Vertrags-"
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      "line_id": "pdf-004-line-019",
      "source_page": 4,
      "text": "Bedeutung nach dem in diesem Staat anzuwendenden Steuer-"
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    {
      "flags": [
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      "line_id": "pdf-004-line-036",
      "source_page": 4,
      "text": "eines anderen ähnlichen Merkmals steuerpflichtig ist, und um-"
    },
    {
      "flags": [
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      "line_id": "pdf-004-line-037",
      "source_page": 4,
      "text": "and also includes that State, a Land and any administrative-terri-"
    },
    {
      "flags": [
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      "line_id": "pdf-004-line-038",
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      "text": "fasst auch diesen Staat, seine Länder und ihre Gebietskörper-"
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      "line_id": "pdf-004-line-047",
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      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-"
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      "line_id": "pdf-004-line-048",
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      "text": "(2) Where by reason of the provisions of paragraph 1 an indi-"
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      "line_id": "pdf-004-line-055",
      "source_page": 4,
      "text": "he has a permanent home available to him; if he has a per-"
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      "flags": [
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      ],
      "line_id": "pdf-004-line-059",
      "source_page": 4,
      "text": "deemed to be a resident only of the State with which his per-"
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      "line_id": "pdf-004-line-060",
      "source_page": 4,
      "text": "und wirtschaftlichen Beziehungen hat (Mittelpunkt der Le-"
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      "line_id": "pdf-004-line-061",
      "source_page": 4,
      "text": "sonal and economic relations are closer (centre of vital inter-"
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      "flags": [
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      ],
      "line_id": "pdf-004-line-070",
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      "text": "sie als nur in dem Staat ansässig, in dem sie ihren gewöhn-"
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    {
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      "line_id": "pdf-004-line-073",
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      "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-"
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      "line_id": "pdf-004-line-079",
      "source_page": 4,
      "text": "d) ist die Person Staatsangehöriger beider Staaten oder kei-"
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      "line_id": "pdf-004-line-085",
      "source_page": 4,
      "text": "(3) Ist nach Absatz 1 eine Gesellschaft in beiden Vertragsstaa-"
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      "flags": [
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      "line_id": "pdf-004-line-086",
      "source_page": 4,
      "text": "(3) Where by reason of the provisions of paragraph 1 a com-"
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      "line_id": "pdf-004-line-090",
      "source_page": 4,
      "text": "deemed to be a resident of the State in which its place of effec-"
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    {
      "flags": [
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      "line_id": "pdf-004-line-118",
      "source_page": 4,
      "text": "oder eine andere Stätte der Ausbeutung natürlicher Ressour-"
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    {
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      "line_id": "pdf-004-line-121",
      "source_page": 4,
      "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-"
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    {
      "flags": [
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      "line_id": "pdf-004-line-122",
      "source_page": 4,
      "text": "(3) A building site or construction or installation project consti-"
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      "flags": [
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      "line_id": "pdf-005-line-003",
      "source_page": 5,
      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-005-line-010",
      "source_page": 5,
      "text": "or delivery of goods or merchandise belonging to the enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-014",
      "source_page": 5,
      "text": "b) the maintenance of a stock of goods or merchandise belong-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-005-line-020",
      "source_page": 5,
      "text": "c) the maintenance of a stock of goods or merchandise belong-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-005-line-026",
      "source_page": 5,
      "text": "d) the maintenance of a stock of goods or merchandise belong-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-005-line-028",
      "source_page": 5,
      "text": "ing to the enterprise, which is exhibited at a trade fair or exhi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-029",
      "source_page": 5,
      "text": "an eine solche Messe oder Ausstellung durch das Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-043",
      "source_page": 5,
      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-053",
      "source_page": 5,
      "text": "f), provided that the overall activity of the fixed place of busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-054",
      "source_page": 5,
      "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-005-line-056",
      "source_page": 5,
      "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-"
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    {
      "flags": [
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      "line_id": "pdf-005-line-059",
      "source_page": 5,
      "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-005-line-065",
      "source_page": 5,
      "text": "Unternehmens Verträge abzuschließen, und übt sie die Voll-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-005-line-067",
      "source_page": 5,
      "text": "macht dort gewöhnlich aus, so wird das Unternehmen unge-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-005-line-070",
      "source_page": 5,
      "text": "that enterprise shall be deemed to have a permanent establish-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-080",
      "source_page": 5,
      "text": "place of business a permanent establishment under the provi-"
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    {
      "flags": [
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      "line_id": "pdf-005-line-083",
      "source_page": 5,
      "text": "(6) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
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    {
      "flags": [
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      "line_id": "pdf-005-line-085",
      "source_page": 5,
      "text": "kels wird eine Versicherungsgesellschaft – außer für Rückversi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-089",
      "source_page": 5,
      "text": "Betriebsstätte im anderen Vertragsstaat, wenn sie im Hoheits-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-092",
      "source_page": 5,
      "text": "the other State or it insures risks situated therein through a per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-093",
      "source_page": 5,
      "text": "Risiken durch eine Person versichert, die kein unabhängiger Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-094",
      "source_page": 5,
      "text": "son, other than an agent of an independent status to whom para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-103",
      "source_page": 5,
      "text": "einen anderen unabhängigen Vertreter ausübt, sofern diese Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-108",
      "source_page": 5,
      "text": "(8) The fact that a company which is a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-109",
      "source_page": 5,
      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-110",
      "source_page": 5,
      "text": "ing State controls or is controlled by a company which is a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-115",
      "source_page": 5,
      "text": "Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesellschaf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-116",
      "source_page": 5,
      "text": "or otherwise), shall not of itself constitute either company a per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-127",
      "source_page": 5,
      "text": "land- und forstwirtschaftlichen Betrieben) bezieht, das im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-003",
      "source_page": 6,
      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-021",
      "source_page": 6,
      "text": "anderen natürlichen Ressourcen; Schiffe und Luftfahrzeuge gel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-030",
      "source_page": 6,
      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-034",
      "source_page": 6,
      "text": "unbeweglichem Vermögen, das der Ausübung einer selbstän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-035",
      "source_page": 6,
      "text": "from immovable property used for the performance of independ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-044",
      "source_page": 6,
      "text": "nur in diesem Staat besteuert werden, es sei denn, das Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-045",
      "source_page": 6,
      "text": "taxable only in that State unless the enterprise carries on busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-047",
      "source_page": 6,
      "text": "ness in the other Contracting State through a permanent estab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-050",
      "source_page": 6,
      "text": "Tätigkeit auf diese Weise aus, so können die Gewinne des Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-052",
      "source_page": 6,
      "text": "nehmens im anderen Staat besteuert werden, jedoch nur inso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-053",
      "source_page": 6,
      "text": "State but only so much of them as is attributable to that perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-057",
      "source_page": 6,
      "text": "(2) Subject to the provisions of paragraph 3, where an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-058",
      "source_page": 6,
      "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-059",
      "source_page": 6,
      "text": "prise of a Contracting State carries on business in the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-061",
      "source_page": 6,
      "text": "tracting State through a permanent establishment situated there-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-063",
      "source_page": 6,
      "text": "in, there shall in each Contracting State be attributed to that per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-066",
      "source_page": 6,
      "text": "Tätigkeit unter gleichen oder ähnlichen Bedingungen als selbst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-078",
      "source_page": 6,
      "text": "einschließlich der Geschäftsführungs- und allgemeinen Verwal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-083",
      "source_page": 6,
      "text": "incurred, whether in the State in which the permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-089",
      "source_page": 6,
      "text": "determine the profits to be attributed to a permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-093",
      "source_page": 6,
      "text": "enterprise to its various parts, nothing in paragraph 2 shall pre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-094",
      "source_page": 6,
      "text": "die zu besteuernden Gewinne nach der üblichen Aufteilung er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-098",
      "source_page": 6,
      "text": "dass das Ergebnis mit den Grundsätzen dieses Artikels überein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-105",
      "source_page": 6,
      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-109",
      "source_page": 6,
      "text": "(6) Bei der Anwendung der vorstehenden Absätze dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-110",
      "source_page": 6,
      "text": "(6) For the purposes of the preceding paragraphs of this Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-113",
      "source_page": 6,
      "text": "Jahr auf dieselbe Art zu ermitteln, es sei denn, dass ausreichen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-117",
      "source_page": 6,
      "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-120",
      "source_page": 6,
      "text": "separately in other Articles of this Convention, then the provi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-129",
      "source_page": 6,
      "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-130",
      "source_page": 6,
      "text": "(1) Profits from the operation of ships or aircraft in internation-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-131",
      "source_page": 6,
      "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-003",
      "source_page": 7,
      "text": "(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-004",
      "source_page": 7,
      "text": "(2) Profits from the operation of boats engaged in inland water-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-008",
      "source_page": 7,
      "text": "which the place of effective management of the enterprise is situ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-013",
      "source_page": 7,
      "text": "aus dem Betrieb von Seeschiffen oder Luftfahrzeugen im inter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-017",
      "source_page": 7,
      "text": "a) gelegentlichen Vermietung von leeren Seeschiffen oder Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-021",
      "source_page": 7,
      "text": "b) Nutzung oder Vermietung von Containern (einschließlich Trai-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-026",
      "source_page": 7,
      "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen oder Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-031",
      "source_page": 7,
      "text": "(4) If the place of effective management of a shipping enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-035",
      "source_page": 7,
      "text": "ship or boat, then it shall be deemed to be situated in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-045",
      "source_page": 7,
      "text": "from the participation in a pool, a joint business or an interna-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-054",
      "source_page": 7,
      "text": "a) ein Unternehmen eines Vertragsstaats unmittelbar oder mit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-056",
      "source_page": 7,
      "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-057",
      "source_page": 7,
      "text": "indirectly in the management, control or capital of an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-061",
      "source_page": 7,
      "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-062",
      "source_page": 7,
      "text": "b) the same persons participate directly or indirectly in the man-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-063",
      "source_page": 7,
      "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-068",
      "source_page": 7,
      "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmänni-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-070",
      "source_page": 7,
      "text": "schen oder finanziellen Beziehungen an vereinbarte oder aufer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-075",
      "source_page": 7,
      "text": "enterprises, then any profits which would, but for those condi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-076",
      "source_page": 7,
      "text": "dürfen die Gewinne, die eines der Unternehmen ohne diese Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-083",
      "source_page": 7,
      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-085",
      "source_page": 7,
      "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-092",
      "source_page": 7,
      "text": "profits which would have accrued to the enterprise of the first-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-094",
      "source_page": 7,
      "text": "mentioned State if the conditions made between the two enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-105",
      "source_page": 7,
      "text": "Bestimmungen dieses Abkommens zu berücksichtigen; erfor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-106",
      "source_page": 7,
      "text": "competent authorities of the Contracting States shall, if neces-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-107",
      "source_page": 7,
      "text": "derlichenfalls werden die zuständigen Behörden der Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-114",
      "source_page": 7,
      "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-115",
      "source_page": 7,
      "text": "(1) Dividends paid by a company which is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-120",
      "source_page": 7,
      "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-121",
      "source_page": 7,
      "text": "(2) However, such dividends may also be taxed in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-125",
      "source_page": 7,
      "text": "resident and according to the laws of that State, but if the bene-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-004",
      "source_page": 8,
      "text": "a) 5 per cent of the gross amount of the dividends if the benefi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-005",
      "source_page": 8,
      "text": "Nutzungsberechtigte eine Gesellschaft (jedoch keine Perso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-008",
      "source_page": 8,
      "text": "holds directly at least 10 per cent of the capital of the com-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-009",
      "source_page": 8,
      "text": "Hundert des Kapitals der die Dividenden zahlenden Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-023",
      "source_page": 8,
      "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-027",
      "source_page": 8,
      "text": "nach dem Recht des Staates, in dem die ausschüttende Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-029",
      "source_page": 8,
      "text": "schaft ansässig ist, den Einkünften aus Aktien steuerlich gleich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-037",
      "source_page": 8,
      "text": "beneficial owner of the dividends, being a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-047",
      "source_page": 8,
      "text": "situated therein, and the holding in respect of which the divi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-048",
      "source_page": 8,
      "text": "oder festen Einrichtung gehört. In diesem Fall ist Artikel 7 bezie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-051",
      "source_page": 8,
      "text": "establishment or fixed base. In such case the provisions of Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-068",
      "source_page": 8,
      "text": "subject the company’s undistributed profits to a tax on the com-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-071",
      "source_page": 8,
      "text": "selbst wenn die gezahlten Dividenden oder die nicht ausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-086",
      "source_page": 8,
      "text": "(2) However, such interest may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-101",
      "source_page": 8,
      "text": "die Kreditanstalt für Wiederaufbau oder die Deutsche Investi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-102",
      "source_page": 8,
      "text": "Kreditanstalt für Wiederaufbau or the Deutsche Investitions-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-104",
      "source_page": 8,
      "text": "und Entwicklungsgesellschaft (DEG) and interest paid in con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-113",
      "source_page": 8,
      "text": "der deutschen Steuer befreit, wenn die Regierung Rumä-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-115",
      "source_page": 8,
      "text": "niens, eine ihrer Gebietskörperschaften oder örtlichen Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-116",
      "source_page": 8,
      "text": "of Romania, an administrative-territorial unit or a local author-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-123",
      "source_page": 8,
      "text": "einer in Rumänien ansässigen Person durch ein der Regie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-125",
      "source_page": 8,
      "text": "rung Rumäniens gehörendes Finanzinstitut garantiert, versi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-003",
      "source_page": 9,
      "text": "(4) Solange die Bundesrepublik Deutschland nach ihrem inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-009",
      "source_page": 9,
      "text": "Absatz 2 vorgesehene Prozentsatz ungeachtet der darin enthalte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-013",
      "source_page": 9,
      "text": "(5) Der in diesem Artikel verwendete Ausdruck „Zinsen“ be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-015",
      "source_page": 9,
      "text": "deutet Einkünfte aus Forderungen jeder Art, auch wenn die For-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-016",
      "source_page": 9,
      "text": "from debt-claims of every kind, whether or not secured by mort-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-022",
      "source_page": 9,
      "text": "prizes attaching to such securities, bonds or debentures. Penal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-050",
      "source_page": 9,
      "text": "person paying the interest, whether he is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-051",
      "source_page": 9,
      "text": "in einem Vertragsstaat ansässig ist oder nicht, in einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-064",
      "source_page": 9,
      "text": "(8) Bestehen zwischen dem Schuldner und dem Nutzungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-072",
      "source_page": 9,
      "text": "den Schuldner und Nutzungsberechtigter ohne diese Beziehun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-080",
      "source_page": 9,
      "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-089",
      "source_page": 9,
      "text": "(1) Royalties arising in a Contracting State and paid to a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-090",
      "source_page": 9,
      "text": "an eine im anderen Vertragsstaat ansässige Person gezahlt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-094",
      "source_page": 9,
      "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-095",
      "source_page": 9,
      "text": "(2) However, such royalties may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-098",
      "source_page": 9,
      "text": "Staates besteuert werden; die Steuer darf aber, wenn der Nut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-102",
      "source_page": 9,
      "text": "ansässig ist, 3 vom Hundert des Bruttobetrags der Lizenz-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-105",
      "source_page": 9,
      "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenzge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-110",
      "source_page": 9,
      "text": "to use, any copyright of literary, artistic or scientific work (includ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-113",
      "source_page": 9,
      "text": "(einschließlich kinematographischer Filme oder Filme, Aufzeich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-114",
      "source_page": 9,
      "text": "used for radio or television broadcasting or other kind of trans-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-122",
      "source_page": 9,
      "text": "industrial, commercial or scientific experience. The term “royal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-123",
      "source_page": 9,
      "text": "für das Recht auf Benutzung von Urheberrechten an Computer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-125",
      "source_page": 9,
      "text": "programmen oder für die Mitteilung gewerblicher, kaufmänni-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-126",
      "source_page": 9,
      "text": "right to use a person’s name, picture or any other similar person-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-006",
      "source_page": 10,
      "text": "beneficial owner of the royalties, being a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-011",
      "source_page": 10,
      "text": "oder eine selbständige Arbeit durch eine dort gelegene feste Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-015",
      "source_page": 10,
      "text": "Lizenzgebühren gezahlt werden, tatsächlich zu dieser Betriebs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-027",
      "source_page": 10,
      "text": "person paying the royalties, whether he is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-032",
      "source_page": 10,
      "text": "Einrichtung und ist die Verpflichtung zur Zahlung der Lizenzge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-042",
      "source_page": 10,
      "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-046",
      "source_page": 10,
      "text": "besondere Beziehungen und übersteigen deshalb die Lizenz-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-053",
      "source_page": 10,
      "text": "the beneficial owner in the absence of such relationship, the pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-054",
      "source_page": 10,
      "text": "letzteren Betrag angewendet. In diesem Fall kann der überstei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-069",
      "source_page": 10,
      "text": "alienation of immovable property situated in the other Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-075",
      "source_page": 10,
      "text": "Anteilen an einer Gesellschaft, deren Aktivvermögen überwie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-077",
      "source_page": 10,
      "text": "gend – unmittelbar oder mittelbar – aus unbeweglichem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-084",
      "source_page": 10,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-088",
      "source_page": 10,
      "text": "zu einer festen Einrichtung gehört, die einer in einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-092",
      "source_page": 10,
      "text": "Arbeit im anderen Vertragsstaat zur Verfügung steht, einschließ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-098",
      "source_page": 10,
      "text": "einer solchen festen Einrichtung erzielt werden, können im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-101",
      "source_page": 10,
      "text": "(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-110",
      "source_page": 10,
      "text": "which the place of effective management of the enterprise is situ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-111",
      "source_page": 10,
      "text": "sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-117",
      "source_page": 10,
      "text": "referred to in paragraphs 1 to 4, shall be taxable only in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-122",
      "source_page": 10,
      "text": "während mindestens fünf Jahren ansässig war und die im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-125",
      "source_page": 10,
      "text": "other Contracting State, paragraph 5 shall not prevent the first-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-126",
      "source_page": 10,
      "text": "das Recht des erstgenannten Staates, nach seinen innerstaat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-004",
      "source_page": 11,
      "text": "appreciation of shares in a company resident in the first-men-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-009",
      "source_page": 11,
      "text": "diesem Fall wird der im erstgenannten Staat besteuerte Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-011",
      "source_page": 11,
      "text": "mögenszuwachs bei der Ermittlung des späteren Vermögens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-019",
      "source_page": 11,
      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige natür-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-020",
      "source_page": 11,
      "text": "(1) Income derived by an individual who is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-021",
      "source_page": 11,
      "text": "liche Person aus einem freien Beruf oder aus sonstiger selbstän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-022",
      "source_page": 11,
      "text": "tracting State in respect of professional services or other activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-027",
      "source_page": 11,
      "text": "für die Ausübung ihrer Tätigkeit gewöhnlich eine feste Einrich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-028",
      "source_page": 11,
      "text": "other Contracting State for the purpose of performing his activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-031",
      "source_page": 11,
      "text": "zur Verfügung, so können die Einkünfte im anderen Staat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-033",
      "source_page": 11,
      "text": "steuert werden, jedoch nur insoweit, als sie dieser festen Einrich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-036",
      "source_page": 11,
      "text": "(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die selb-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-037",
      "source_page": 11,
      "text": "(2) The term “professional services” includes especially inde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-039",
      "source_page": 11,
      "text": "pendent scientific, literary, artistic, educational or teaching activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-040",
      "source_page": 11,
      "text": "erzieherische oder unterrichtende Tätigkeit sowie die selbstän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-053",
      "source_page": 11,
      "text": "ansässige Person aus unselbständiger Arbeit bezieht, nur in die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-058",
      "source_page": 11,
      "text": "Contracting State. If the employment is so exercised, such remu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-063",
      "source_page": 11,
      "text": "(2) Notwithstanding the provisions of paragraph 1, remunera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-071",
      "source_page": 11,
      "text": "a) the recipient is present in the other State for a period or peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-075",
      "source_page": 11,
      "text": "month period commencing or ending in the fiscal year con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-078",
      "source_page": 11,
      "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-088",
      "source_page": 11,
      "text": "(3) Die Bestimmungen des Absatzes 2 finden keine Anwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-089",
      "source_page": 11,
      "text": "(3) The provisions of paragraph 2 shall not apply to remunera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-094",
      "source_page": 11,
      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-113",
      "source_page": 11,
      "text": "Directors’ fees and other similar payments derived by a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-116",
      "source_page": 11,
      "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-010",
      "source_page": 12,
      "text": "income derived by a resident of a Contracting State as an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-014",
      "source_page": 12,
      "text": "artiste, or a musician, or as a sportsman, from his personal activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-015",
      "source_page": 12,
      "text": "ausgeübten Tätigkeit bezieht, im anderen Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-019",
      "source_page": 12,
      "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-023",
      "source_page": 12,
      "text": "dem Künstler oder Sportler selbst, sondern einer anderen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-035",
      "source_page": 12,
      "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-053",
      "source_page": 12,
      "text": "(1) Subject to the provisions of paragraph 2 of Article 19, pen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-054",
      "source_page": 12,
      "text": "und ähnliche Vergütungen oder Renten, die eine in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-057",
      "source_page": 12,
      "text": "Contracting State from the other Contracting State shall be tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-060",
      "source_page": 12,
      "text": "(2) Bezüge, die eine in einem Vertragsstaat ansässige natür-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-062",
      "source_page": 12,
      "text": "liche Person aus der gesetzlichen Sozialversicherung des ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-068",
      "source_page": 12,
      "text": "(3) Wiederkehrende und einmalige Vergütungen, die ein Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-070",
      "source_page": 12,
      "text": "tragsstaat, eines seiner Länder oder eine ihrer Gebietskörper-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-076",
      "source_page": 12,
      "text": "Schäden aufgrund von Kriegshandlungen (einschließlich Wieder-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-086",
      "source_page": 12,
      "text": "(4) The term “annuities” means certain amounts payable peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-093",
      "source_page": 12,
      "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-100",
      "source_page": 12,
      "text": "anderen Vertragsstaat ansässige Person zahlt, sind in dem ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-102",
      "source_page": 12,
      "text": "ren Staat von der Steuer befreit. Das gilt nicht, soweit die Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-106",
      "source_page": 12,
      "text": "steuerpflichtigen Einkommens des Zahlungsverpflichteten ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-107",
      "source_page": 12,
      "text": "income of the payer; tax allowances in mitigation of social bur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-121",
      "source_page": 12,
      "text": "pension, paid by a Contracting State, a Land, an administra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-127",
      "source_page": 12,
      "text": "respect of services rendered to that State, Land, administra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-130",
      "source_page": 12,
      "text": "anderen juristischen Person des öffentlichen Rechts geleiste-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-003",
      "source_page": 13,
      "text": "b) Diese Vergütungen können jedoch nur im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-019",
      "source_page": 13,
      "text": "a) Any pension paid by, or out of funds created by, a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-028",
      "source_page": 13,
      "text": "Länder, einer ihrer Gebietskörperschaften oder einer ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-032",
      "source_page": 13,
      "text": "Dienste gezahlt werden, können nur in diesem Staat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-034",
      "source_page": 13,
      "text": "b) Diese Ruhegehälter können jedoch nur im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-045",
      "source_page": 13,
      "text": "Vertragsstaats, eines seiner Länder, einer ihrer Gebietskörper-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-057",
      "source_page": 13,
      "text": "programme of a Contracting State, a Land, an administrative-ter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-058",
      "source_page": 13,
      "text": "die ausschließlich von diesem Staat, dem Land oder der Gebiets-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-063",
      "source_page": 13,
      "text": "local authority, to a specialist or volunteer sent to the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-068",
      "source_page": 13,
      "text": "die vom oder für das Goethe-Institut Inter Nationes beziehungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-070",
      "source_page": 13,
      "text": "weise vom oder für den Deutschen Akademischen Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-074",
      "source_page": 13,
      "text": "Eine entsprechende Behandlung der Vergütungen anderer ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-076",
      "source_page": 13,
      "text": "gleichbarer Einrichtungen der Vertragsstaaten kann durch die zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-077",
      "source_page": 13,
      "text": "comparable institutions of the Contracting States may be ar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-089",
      "source_page": 13,
      "text": "(1) Eine natürliche Person, die sich auf Einladung eines Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-093",
      "source_page": 13,
      "text": "Museums oder einer anderen kulturellen Einrichtung dieses Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-117",
      "source_page": 13,
      "text": "the other Contracting State and who is present in the first-men-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-120",
      "source_page": 13,
      "text": "ansässig war, für seinen Unterhalt, sein Studium oder seine Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-121",
      "source_page": 13,
      "text": "receives for the purpose of his maintenance, education or train-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-008",
      "source_page": 14,
      "text": "(1) Items of income of a resident of a Contracting State, wher-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-010",
      "source_page": 14,
      "text": "ever arising, not dealt with in the foregoing Articles of this Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-014",
      "source_page": 14,
      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-016",
      "source_page": 14,
      "text": "lichem Vermögen nicht anzuwenden, wenn der in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-022",
      "source_page": 14,
      "text": "oder eine selbständige Arbeit durch eine dort gelegene feste Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-025",
      "source_page": 14,
      "text": "independent personal services from a fixed base situated there-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-031",
      "source_page": 14,
      "text": "or fixed base. In such case the provisions of Article 7 or Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-040",
      "source_page": 14,
      "text": "resident of a Contracting State and situated in the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-051",
      "source_page": 14,
      "text": "die Ausübung einer selbständigen Arbeit im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-057",
      "source_page": 14,
      "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-058",
      "source_page": 14,
      "text": "(3) Capital represented by ships and aircraft operated in inter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-060",
      "source_page": 14,
      "text": "national traffic, and by boats engaged in inland waterways trans-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-063",
      "source_page": 14,
      "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-064",
      "source_page": 14,
      "text": "ships and aircraft and boats, shall be taxable only in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-111",
      "source_page": 14,
      "text": "the income or capital which may be taxed in the Federal Repub-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-115",
      "source_page": 14,
      "text": "(2) Tax shall be determined in the case of a resident of the Fed-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-118",
      "source_page": 14,
      "text": "a) Von der Bemessungsgrundlage der deutschen Steuer wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-119",
      "source_page": 14,
      "text": "a) Unless foreign tax credit is to be allowed under sub-para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-120",
      "source_page": 14,
      "text": "den die Einkünfte aus Rumänien sowie die in Rumänien ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-003",
      "source_page": 15,
      "text": "Für Einkünfte aus Dividenden gelten die vorstehenden Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-013",
      "source_page": 15,
      "text": "mindestens 10 vom Hundert unmittelbar der deutschen Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-016",
      "source_page": 15,
      "text": "deducted when determining the profits of the company dis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-021",
      "source_page": 15,
      "text": "Bemessungsgrundlage der deutschen Steuer ebenfalls Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-023",
      "source_page": 15,
      "text": "teiligungen ausgenommen, deren Ausschüttungen, falls sol-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-024",
      "source_page": 15,
      "text": "paid, would be exempted according to the foregoing sen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-030",
      "source_page": 15,
      "text": "Einkünfte wird unter Beachtung der Vorschriften des deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-031",
      "source_page": 15,
      "text": "for foreign tax, there shall be allowed as a credit against Ger-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-034",
      "source_page": 15,
      "text": "Steuern die rumänische Steuer angerechnet, die nach rumä-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-036",
      "source_page": 15,
      "text": "nischem Recht und in Übereinstimmung mit diesem Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-045",
      "source_page": 15,
      "text": "dd) Einkünfte, die nach Artikel 13 Absatz 2 in Rumänien be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-046",
      "source_page": 15,
      "text": "dd) items of income that may be taxed in Romania accord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-049",
      "source_page": 15,
      "text": "ee) Einkünfte, die nach Artikel 15 Absatz 3 in Rumänien be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-050",
      "source_page": 15,
      "text": "ee) items of income that may be taxed in Romania accord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-059",
      "source_page": 15,
      "text": "c) Statt der Bestimmungen des Buchstabens a sind die Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-073",
      "source_page": 15,
      "text": "dem Wirtschaftsjahr, für das sie die Ausschüttung vorgenom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-075",
      "source_page": 15,
      "text": "men hat, ihre Bruttoerträge ausschließlich oder fast aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-077",
      "source_page": 15,
      "text": "schließlich aus unter § 8 Absatz 1 Nummern 1 bis 6 des deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-078",
      "source_page": 15,
      "text": "meaning of nos. 1 to 6 of paragraph 1 of section 8 of the Ger-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-082",
      "source_page": 15,
      "text": "from participations within the meaning of paragraph 2 of Sec-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-084",
      "source_page": 15,
      "text": "tion 8 of that Law; the same shall apply to immovable proper-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-085",
      "source_page": 15,
      "text": "Betriebsstätte dient, und für Einkünfte aus diesem unbeweg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-091",
      "source_page": 15,
      "text": "Vermögens (Artikel 13 Absatz 1) und des beweglichen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-099",
      "source_page": 15,
      "text": "nach den Bestimmungen dieses Abkommens von der deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-101",
      "source_page": 15,
      "text": "schen Steuer ausgenommenen Einkünfte und Vermögens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-103",
      "source_page": 15,
      "text": "werte bei der Festsetzung ihres Steuersatzes zu berücksich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-108",
      "source_page": 15,
      "text": "Doppelbesteuerung durch Steueranrechnung nach Buch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-114",
      "source_page": 15,
      "text": "unterschiedlichen Abkommensbestimmungen zugeord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-117",
      "source_page": 15,
      "text": "attributed to different persons (except pursuant to Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-124",
      "source_page": 15,
      "text": "oder Zurechnung die betreffenden Einkünfte oder Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-135",
      "source_page": 15,
      "text": "die sie Buchstabe b anzuwenden beabsichtigt. Die Dop-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-005",
      "source_page": 16,
      "text": "durch Steueranrechnung ab dem ersten Tag des Kalen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-007",
      "source_page": 16,
      "text": "derjahrs, in dem die Notifikation übermittelt wurde, ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-017",
      "source_page": 16,
      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-021",
      "source_page": 16,
      "text": "belastender ist als die Besteuerung und die damit zusammen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-023",
      "source_page": 16,
      "text": "hängenden Verpflichtungen, denen Staatsangehörige des ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-025",
      "source_page": 16,
      "text": "ren Staates unter gleichen Verhältnissen, insbesondere hinsicht-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-034",
      "source_page": 16,
      "text": "(2) The taxation on a permanent establishment which an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-035",
      "source_page": 16,
      "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-037",
      "source_page": 16,
      "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-038",
      "source_page": 16,
      "text": "shall not be less favourably levied in that other State than the taxa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-045",
      "source_page": 16,
      "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-047",
      "source_page": 16,
      "text": "gen zu gewähren, die er nur seinen ansässigen Personen ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-050",
      "source_page": 16,
      "text": "(3) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 8 oder Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-058",
      "source_page": 16,
      "text": "der Ermittlung der steuerpflichtigen Gewinne dieses Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-063",
      "source_page": 16,
      "text": "had been paid to a resident of the first-mentioned State. Similar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-066",
      "source_page": 16,
      "text": "Vertragsstaats gegenüber einer im anderen Vertragsstaat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-067",
      "source_page": 16,
      "text": "of the other Contracting State shall, for the purpose of determin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-070",
      "source_page": 16,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-077",
      "source_page": 16,
      "text": "teilweise unmittelbar oder mittelbar einer im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-079",
      "source_page": 16,
      "text": "staat ansässigen Person oder mehreren solchen Personen ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-084",
      "source_page": 16,
      "text": "requirement connected therewith which is other or more burden-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-089",
      "source_page": 16,
      "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-094",
      "source_page": 16,
      "text": "(5) The provisions of this Article shall, notwithstanding the pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-107",
      "source_page": 16,
      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-113",
      "source_page": 16,
      "text": "sie ansässig ist, oder, sofern ihr Fall von Artikel 24 Absatz 1 er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-115",
      "source_page": 16,
      "text": "fasst wird, der zuständigen Behörde des Vertragsstaats unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-117",
      "source_page": 16,
      "text": "breiten, dessen Staatsangehöriger sie ist. Der Fall muss inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-118",
      "source_page": 16,
      "text": "three years from the first notification of the action resulting in taxa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-121",
      "source_page": 16,
      "text": "unterbreitet werden, die zu einer dem Abkommen nicht ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-129",
      "source_page": 16,
      "text": "Verständigung mit der zuständigen Behörde des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-003",
      "source_page": 17,
      "text": "tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-005",
      "source_page": 17,
      "text": "sprechende Besteuerung vermieden wird. Die Verständigungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-006",
      "source_page": 17,
      "text": "with the Convention. Any agreement reached shall be imple-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-016",
      "source_page": 17,
      "text": "doubts arising as to the interpretation or application of the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-017",
      "source_page": 17,
      "text": "Einvernehmen zu beseitigen. Sie können auch gemeinsam darü-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-024",
      "source_page": 17,
      "text": "zur Herbeiführung einer Einigung im Sinne der vorstehenden Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-028",
      "source_page": 17,
      "text": "Erscheint ein mündlicher Meinungsaustausch für die Herbeifüh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-030",
      "source_page": 17,
      "text": "rung der Einigung zweckmäßig, so kann ein solcher Meinungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-034",
      "source_page": 17,
      "text": "Vertretern der zuständigen Behörden der Vertragsstaaten be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-046",
      "source_page": 17,
      "text": "provisions of this Convention or of the domestic laws of the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-050",
      "source_page": 17,
      "text": "insofar as the taxation thereunder is not contrary to the Conven-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-053",
      "source_page": 17,
      "text": "Artikel 1 nicht eingeschränkt. Alle Informationen, die ein Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-058",
      "source_page": 17,
      "text": "domestic laws of that State and shall be disclosed only to per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-063",
      "source_page": 17,
      "text": "zugänglich gemacht werden, die mit der Veranlagung oder Erhe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-065",
      "source_page": 17,
      "text": "bung, der Vollstreckung oder Strafverfolgung oder mit der Ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-066",
      "source_page": 17,
      "text": "other legal remedies in relation to, the taxes covered by the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-073",
      "source_page": 17,
      "text": "Zwecke verwenden. Sie dürfen die Informationen in einem öffent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-081",
      "source_page": 17,
      "text": "a) to carry out administrative measures for the supply of infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-082",
      "source_page": 17,
      "text": "durchzuführen, die von den Gesetzen und der Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-088",
      "source_page": 17,
      "text": "üblichen Verwaltungsverfahren dieses oder des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-092",
      "source_page": 17,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-093",
      "source_page": 17,
      "text": "c) to supply information which would disclose any trade, busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-107",
      "source_page": 17,
      "text": "not taxable in the State of source each Contracting State pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-110",
      "source_page": 17,
      "text": "Schuldner die Zahlungen nach Maßgabe des Abkommens vor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-113",
      "source_page": 17,
      "text": "(2) Die zuständigen Behörden können in gegenseitigem Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-114",
      "source_page": 17,
      "text": "(2) The competent authorities may by mutual agreement imple-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-115",
      "source_page": 17,
      "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-124",
      "source_page": 17,
      "text": "by the competent authority on the residence in the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-006",
      "source_page": 18,
      "text": "the fourth year following the calendar year in which the withhold-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-022",
      "source_page": 18,
      "text": "(2) Führen die Bestimmungen des Absatzes 1 zu einer Doppel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-040",
      "source_page": 18,
      "text": "general rules of international law or under the provisions of spe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-048",
      "source_page": 18,
      "text": "The attached Protocol shall be an integral part of this Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-054",
      "source_page": 18,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifikations-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-055",
      "source_page": 18,
      "text": "(1) This Convention shall be ratified; the instruments of ratifica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-058",
      "source_page": 18,
      "text": "(2) Dieses Abkommen tritt am Tag des Austausches der Rati-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-079",
      "source_page": 18,
      "text": "(3) Mit Inkrafttreten dieses Abkommens tritt das Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-080",
      "source_page": 18,
      "text": "(3) Upon the entry into force of this Convention, the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-083",
      "source_page": 18,
      "text": "Sozialistischen Republik Rumänien zur Vermeidung der Doppel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-112",
      "source_page": 18,
      "text": "but either of the Contracting States may, on or before the thirti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-113",
      "source_page": 18,
      "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-114",
      "source_page": 18,
      "text": "eth day of June in any calendar year beginning after the expira-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-017",
      "source_page": 19,
      "text": "b) in the case of other taxes, in respect of taxes levied for peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-019",
      "source_page": 19,
      "text": "ods beginning on or after the first day of January of the cal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-024",
      "source_page": 19,
      "text": "Done at Berlin on July 4, 2001 in duplicate, each in the Ger-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-019",
      "source_page": 20,
      "text": "Doppelbesteuerung auf dem Gebiet der Steuern vom Einkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-022",
      "source_page": 20,
      "text": "being duly authorised thereto, have in addition agreed on the fol-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-024",
      "source_page": 20,
      "text": "lowing provisions which shall be an integral part of the said Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-037",
      "source_page": 20,
      "text": "des vom Unternehmen hierfür erzielten Gesamtbetrags, son-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-038",
      "source_page": 20,
      "text": "determined on the basis of the total amount received there-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-041",
      "source_page": 20,
      "text": "tatsächlichen Verkaufs- oder Geschäftstätigkeit der Betriebs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-045",
      "source_page": 20,
      "text": "b) Hat ein Unternehmen eine Betriebsstätte im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-048",
      "source_page": 20,
      "text": "installation or construction of industrial, commercial or scien-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-049",
      "source_page": 20,
      "text": "über Entwürfe, Lieferungen, Einbau oder Bau von gewerb-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-051",
      "source_page": 20,
      "text": "lichen, kaufmännischen oder wissenschaftlichen Ausrüstun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-052",
      "source_page": 20,
      "text": "enterprise has a permanent establishment in the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-059",
      "source_page": 20,
      "text": "Teils des Vertrages ermittelt, der tatsächlich von der Betriebs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-060",
      "source_page": 20,
      "text": "which is effectively carried out by the permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-064",
      "source_page": 20,
      "text": "derived from the supply of goods to that permanent estab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-075",
      "source_page": 20,
      "text": "including studies or surveys of a scientific, geological or tech-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-078",
      "source_page": 20,
      "text": "dazugehöriger Blaupausen oder für Beratungs- oder Über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-092",
      "source_page": 20,
      "text": "Notwithstanding the provisions of Articles 10 and 11 of this Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-097",
      "source_page": 20,
      "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-003",
      "source_page": 21,
      "text": "b) bei der Ermittlung der Gewinne des Schuldners der Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-004",
      "source_page": 21,
      "text": "b) under the condition that they are deductible in the determina-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-009",
      "source_page": 21,
      "text": "Werden aufgrund dieses Abkommens nach Maßgabe des inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-015",
      "source_page": 21,
      "text": "a) Die Verwendung der Daten durch den empfangenden Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-018",
      "source_page": 21,
      "text": "the stated purpose and shall be subject to the conditions pre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-022",
      "source_page": 21,
      "text": "b) Der empfangende Vertragsstaat unterrichtet den übermitteln-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-033",
      "source_page": 21,
      "text": "be effected only with the prior approval of the supplying Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-044",
      "source_page": 21,
      "text": "die nach dem geltenden innerstaatlichen Recht bestehen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-050",
      "source_page": 21,
      "text": "durften, übermittelt worden sind, so ist dies dem empfan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-058",
      "source_page": 21,
      "text": "übermittelten Daten sowie über den vorgesehenen Verwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-060",
      "source_page": 21,
      "text": "dungszweck Auskunft zu erteilen. Eine Verpflichtung zur Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-068",
      "source_page": 21,
      "text": "überwiegt. Im Übrigen richtet sich das Recht des Betroffe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-079",
      "source_page": 21,
      "text": "The receiving Contracting State shall bear liability in accord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-082",
      "source_page": 21,
      "text": "geschädigt, haftet ihm hierfür der empfangende Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-088",
      "source_page": 21,
      "text": "nicht darauf berufen, dass der Schaden durch den über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-089",
      "source_page": 21,
      "text": "discharge that the damage had been caused by the supply-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-093",
      "source_page": 21,
      "text": "g) If the domestic law of the Contracting State provided for spe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-094",
      "source_page": 21,
      "text": "innerstaatliche Recht in Bezug auf die übermittelten per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-099",
      "source_page": 21,
      "text": "State accordingly. Irrespective of such law, supplied person-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-108",
      "source_page": 21,
      "text": "verpflichtet, die Übermittlung und den Empfang von perso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-124",
      "source_page": 21,
      "text": "Die Bestimmungen des Vierten Teils des deutschen Außen-"
    }
  ]
}