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      "text": "1152",
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      "text": "Bundesgesetzblatt Jahrgang 2005 Teil II Nr. 25, ausgegeben zu Bonn am 19. Oktober 2005",
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          "text": "II"
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          "text": "Nr."
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          "text": "25,"
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          "text": "Bonn"
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          "text": "am"
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          "text": "19."
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          "text": "Oktober"
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      "text": "(2) Übt ein Unternehmen eines Vertragsstaats seine Tätigkeit",
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          "text": "Übt"
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          "text": "ein"
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          "text": "eines"
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        {
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          "text": "Vertragsstaats"
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          "text": "seine"
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      "text": "2. В случае если предприятие Договаривающегося Госу-",
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          "text": "2."
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          "text": "В"
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          "text": "случае"
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          "text": "если"
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        {
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          "text": "предприятие"
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          "text": "Договаривающегося"
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          "text": "Госу-"
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      "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebs-",
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          "text": "im"
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          "text": "Vertragsstaat"
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          "text": "durch"
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          "text": "dort"
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      "text": "дарства осуществляет свою деятельность в другом Дого-",
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          "text": "другом"
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      "text": "stätte aus, so werden vorbehaltlich des Absatzes 3 in jedem",
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          "text": "3"
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      "text": "варивающемся Государстве через расположенное в нем",
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      "text": "die sie hätte erzielen können, wenn sie eine gleiche oder ähn-",
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          "text": "настоящей"
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          "text": "каждом"
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      "text": "liche Tätigkeit unter gleichen oder ähnlichen Bedingungen als",
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          "text": "Tätigkeit"
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          "text": "unter"
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          "text": "gleichen"
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          "text": "als"
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      "id": "pdf-007-line-014",
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      "text": "дарстве к этому постоянному учреждению относятся сум-",
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          "text": "к"
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          "text": "этому"
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          "text": "постоянному"
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          "text": "учреждению"
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        {
          "bbox": [
            472.20054,
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            510.34494,
            137.09663
          ],
          "text": "относятся"
        },
        {
          "bbox": [
            513.22572,
            129.72438,
            529.09794,
            137.09663
          ],
          "text": "сум-"
        }
      ]
    },
    {
      "bbox": [
        64.64598,
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      ],
      "id": "pdf-007-line-015",
      "source_page": 7,
      "text": "selbständiges Unternehmen ausgeübt hätte und im Verkehr mit",
      "words": [
        {
          "bbox": [
            64.64598,
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            113.96238,
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          ],
          "text": "selbständiges"
        },
        {
          "bbox": [
            116.09304,
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            164.57952,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            166.71018,
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            199.97082,
            146.56499
          ],
          "text": "ausgeübt"
        },
        {
          "bbox": [
            202.06956,
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            220.10436,
            146.56499
          ],
          "text": "hätte"
        },
        {
          "bbox": [
            222.23502,
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            235.84092,
            146.56499
          ],
          "text": "und"
        },
        {
          "bbox": [
            237.97158,
            139.23259,
            246.55008,
            146.56499
          ],
          "text": "im"
        },
        {
          "bbox": [
            248.68074,
            139.23259,
            275.58132,
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          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
            277.71198,
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            146.56499
          ],
          "text": "mit"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
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      ],
      "id": "pdf-007-line-016",
      "source_page": 7,
      "text": "мы прибыли, которые оно могло бы получить, если бы оно",
      "words": [
        {
          "bbox": [
            304.92378,
            139.2565,
            316.00002,
            146.62875
          ],
          "text": "мы"
        },
        {
          "bbox": [
            318.7611,
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            353.50602,
            146.62875
          ],
          "text": "прибыли,"
        },
        {
          "bbox": [
            356.2671,
            139.2565,
            387.88386,
            146.62875
          ],
          "text": "которые"
        },
        {
          "bbox": [
            390.59706,
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            403.9077,
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          ],
          "text": "оно"
        },
        {
          "bbox": [
            406.66878,
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            428.13498,
            146.63672
          ],
          "text": "могло"
        },
        {
          "bbox": [
            430.89606,
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            441.0945,
            146.63672
          ],
          "text": "бы"
        },
        {
          "bbox": [
            443.85558,
            139.26447,
            479.90922,
            146.63672
          ],
          "text": "получить,"
        },
        {
          "bbox": [
            482.6703,
            139.26447,
            500.11458,
            146.63672
          ],
          "text": "если"
        },
        {
          "bbox": [
            502.87566,
            139.26447,
            513.0741,
            146.63672
          ],
          "text": "бы"
        },
        {
          "bbox": [
            515.83518,
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            146.63672
          ],
          "text": "оно"
        }
      ]
    },
    {
      "bbox": [
        64.638,
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      ],
      "id": "pdf-007-line-017",
      "source_page": 7,
      "text": "dem Unternehmen, dessen Betriebsstätte sie ist, völlig un-",
      "words": [
        {
          "bbox": [
            64.638,
            148.76471,
            80.46234,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            84.92316,
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          ],
          "text": "Unternehmen,"
        },
        {
          "bbox": [
            140.04102,
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            165.76056,
            156.09711
          ],
          "text": "dessen"
        },
        {
          "bbox": [
            170.22138,
            148.76471,
            220.02456,
            156.09711
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            224.48538,
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            234.5322,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            238.93716,
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            249.43086,
            156.09711
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            253.89168,
            148.76471,
            272.3574,
            156.09711
          ],
          "text": "völlig"
        },
        {
          "bbox": [
            276.81822,
            148.76471,
            288.7962,
            156.09711
          ],
          "text": "un-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-018",
      "source_page": 7,
      "text": "осуществляло такую же или аналогичную деятельность",
      "words": [
        {
          "bbox": [
            304.9158,
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            358.36584,
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          ],
          "text": "осуществляло"
        },
        {
          "bbox": [
            363.13788,
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            385.88088,
            156.17681
          ],
          "text": "такую"
        },
        {
          "bbox": [
            390.65292,
            148.80456,
            400.995,
            156.17681
          ],
          "text": "же"
        },
        {
          "bbox": [
            405.76704,
            148.80456,
            419.22132,
            156.17681
          ],
          "text": "или"
        },
        {
          "bbox": [
            423.99336,
            148.80456,
            472.72722,
            156.17681
          ],
          "text": "аналогичную"
        },
        {
          "bbox": [
            477.49926,
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            529.10592,
            156.17681
          ],
          "text": "деятельность"
        }
      ]
    },
    {
      "bbox": [
        64.62204,
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        153.38358,
        165.62923
      ],
      "id": "pdf-007-line-019",
      "source_page": 7,
      "text": "abhängig gewesen wäre.",
      "words": [
        {
          "bbox": [
            64.62204,
            158.29683,
            97.73106,
            165.62923
          ],
          "text": "abhängig"
        },
        {
          "bbox": [
            99.9495,
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            131.86152,
            165.62923
          ],
          "text": "gewesen"
        },
        {
          "bbox": [
            134.03208,
            158.28886,
            153.38358,
            165.62126
          ],
          "text": "wäre."
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        158.32871,
        529.08996,
        165.70893
      ],
      "id": "pdf-007-line-020",
      "source_page": 7,
      "text": "при таких же или аналогичных условиях, будучи самосто-",
      "words": [
        {
          "bbox": [
            304.93974,
            158.33668,
            318.25038,
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          ],
          "text": "при"
        },
        {
          "bbox": [
            321.58602,
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            342.55746,
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          ],
          "text": "таких"
        },
        {
          "bbox": [
            345.8931,
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          ],
          "text": "же"
        },
        {
          "bbox": [
            359.57082,
            158.33668,
            372.9852,
            165.70893
          ],
          "text": "или"
        },
        {
          "bbox": [
            376.32084,
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            424.66368,
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          ],
          "text": "аналогичных"
        },
        {
          "bbox": [
            427.99932,
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          ],
          "text": "условиях,"
        },
        {
          "bbox": [
            467.7078,
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            492.53358,
            165.70096
          ],
          "text": "будучи"
        },
        {
          "bbox": [
            495.86922,
            158.32871,
            529.08996,
            165.70096
          ],
          "text": "самосто-"
        }
      ]
    },
    {
      "bbox": [
        304.9158,
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        529.1139,
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      ],
      "id": "pdf-007-line-021",
      "source_page": 7,
      "text": "ятельным предприятием и действуя полностью независимо",
      "words": [
        {
          "bbox": [
            304.9158,
            167.86083,
            341.87916,
            175.23308
          ],
          "text": "ятельным"
        },
        {
          "bbox": [
            343.91406,
            167.86083,
            397.6434,
            175.23308
          ],
          "text": "предприятием"
        },
        {
          "bbox": [
            399.6783,
            167.86083,
            404.11518,
            175.23308
          ],
          "text": "и"
        },
        {
          "bbox": [
            406.15008,
            167.86083,
            440.50398,
            175.23308
          ],
          "text": "действуя"
        },
        {
          "bbox": [
            442.53888,
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            482.72616,
            175.23308
          ],
          "text": "полностью"
        },
        {
          "bbox": [
            484.76106,
            167.86083,
            529.1139,
            175.23308
          ],
          "text": "независимо"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-022",
      "source_page": 7,
      "text": "в отношениях с предприятием, постоянным учреждением",
      "words": [
        {
          "bbox": [
            304.94772,
            177.39295,
            309.3846,
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          ],
          "text": "в"
        },
        {
          "bbox": [
            312.90378,
            177.39295,
            358.11846,
            184.7652
          ],
          "text": "отношениях"
        },
        {
          "bbox": [
            361.63764,
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            365.62764,
            184.7652
          ],
          "text": "с"
        },
        {
          "bbox": [
            369.14682,
            177.39295,
            425.0946,
            184.7652
          ],
          "text": "предприятием,"
        },
        {
          "bbox": [
            428.61378,
            177.39295,
            474.30726,
            184.7652
          ],
          "text": "постоянным"
        },
        {
          "bbox": [
            477.77856,
            177.39295,
            529.09794,
            184.7652
          ],
          "text": "учреждением"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
        186.93304,
        392.75964,
        194.30529
      ],
      "id": "pdf-007-line-023",
      "source_page": 7,
      "text": "которого оно является.",
      "words": [
        {
          "bbox": [
            304.93176,
            186.93304,
            338.00088,
            194.30529
          ],
          "text": "которого"
        },
        {
          "bbox": [
            340.21932,
            186.93304,
            353.52996,
            194.30529
          ],
          "text": "оно"
        },
        {
          "bbox": [
            355.7484,
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            392.75964,
            194.30529
          ],
          "text": "является."
        }
      ]
    },
    {
      "bbox": [
        73.0968,
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      ],
      "id": "pdf-007-line-024",
      "source_page": 7,
      "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
            86.1042,
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            97.62732,
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          ],
          "text": "Bei"
        },
        {
          "bbox": [
            103.12554,
            202.81725,
            114.80028,
            210.14965
          ],
          "text": "der"
        },
        {
          "bbox": [
            120.2985,
            202.81725,
            156.66336,
            210.14965
          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
            162.16158,
            202.81725,
            173.83632,
            210.14965
          ],
          "text": "der"
        },
        {
          "bbox": [
            179.33454,
            202.81725,
            210.5922,
            210.14965
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            216.09042,
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            233.52672,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            239.02494,
            202.81725,
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          ],
          "text": "Betriebsstätte"
        }
      ]
    },
    {
      "bbox": [
        313.39056,
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      ],
      "id": "pdf-007-line-025",
      "source_page": 7,
      "text": "3. При исчислении прибыли постоянного учреждения",
      "words": [
        {
          "bbox": [
            313.39056,
            202.84913,
            320.04588,
            210.22138
          ],
          "text": "3."
        },
        {
          "bbox": [
            324.48276,
            202.84913,
            339.11808,
            210.22138
          ],
          "text": "При"
        },
        {
          "bbox": [
            344.55246,
            202.84913,
            388.0275,
            210.22138
          ],
          "text": "исчислении"
        },
        {
          "bbox": [
            393.46188,
            202.84913,
            425.98836,
            210.22138
          ],
          "text": "прибыли"
        },
        {
          "bbox": [
            431.42274,
            202.84913,
            477.6429,
            210.22138
          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            483.07728,
            202.84913,
            529.09794,
            210.22138
          ],
          "text": "учреждения"
        }
      ]
    },
    {
      "bbox": [
        64.66194,
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        288.80418,
        219.68177
      ],
      "id": "pdf-007-line-026",
      "source_page": 7,
      "text": "werden die für diese Betriebsstätte entstandenen Auf-",
      "words": [
        {
          "bbox": [
            64.66194,
            212.34937,
            90.96402,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            98.41734,
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            109.2063,
            219.68177
          ],
          "text": "die"
        },
        {
          "bbox": [
            116.73144,
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            126.18774,
            219.68177
          ],
          "text": "für"
        },
        {
          "bbox": [
            133.71288,
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            152.7771,
            219.68177
          ],
          "text": "diese"
        },
        {
          "bbox": [
            160.30224,
            212.34937,
            210.10542,
            219.68177
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            217.63056,
            212.34937,
            266.20482,
            219.68177
          ],
          "text": "entstandenen"
        },
        {
          "bbox": [
            273.72996,
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            288.80418,
            219.68177
          ],
          "text": "Auf-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-027",
      "source_page": 7,
      "text": "допускается вычет расходов, понесенных для нужд такого",
      "words": [
        {
          "bbox": [
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          ],
          "text": "допускается"
        },
        {
          "bbox": [
            354.8307,
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            377.74926,
            219.7535
          ],
          "text": "вычет"
        },
        {
          "bbox": [
            380.33478,
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            416.66772,
            219.7535
          ],
          "text": "расходов,"
        },
        {
          "bbox": [
            419.25324,
            212.38125,
            464.05296,
            219.7535
          ],
          "text": "понесенных"
        },
        {
          "bbox": [
            466.63848,
            212.38125,
            480.54762,
            219.7535
          ],
          "text": "для"
        },
        {
          "bbox": [
            483.13314,
            212.38125,
            502.6602,
            219.7535
          ],
          "text": "нужд"
        },
        {
          "bbox": [
            505.24572,
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            529.08198,
            219.7535
          ],
          "text": "такого"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-028",
      "source_page": 7,
      "text": "wendungen, einschließlich der Geschäftsführungs- und all-",
      "words": [
        {
          "bbox": [
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            108.528,
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          ],
          "text": "wendungen,"
        },
        {
          "bbox": [
            113.68308,
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            161.36358,
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          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
            166.51866,
            221.88946,
            178.1934,
            229.22186
          ],
          "text": "der"
        },
        {
          "bbox": [
            183.34848,
            221.88946,
            253.99542,
            229.22186
          ],
          "text": "Geschäftsführungs-"
        },
        {
          "bbox": [
            259.1505,
            221.88946,
            272.7564,
            229.22186
          ],
          "text": "und"
        },
        {
          "bbox": [
            277.84764,
            221.88946,
            288.78024,
            229.22186
          ],
          "text": "all-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-029",
      "source_page": 7,
      "text": "постоянного учреждения, включая управленческие и обще-",
      "words": [
        {
          "bbox": [
            304.90782,
            221.91337,
            351.17586,
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          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            353.01924,
            221.91337,
            401.25834,
            229.28562
          ],
          "text": "учреждения,"
        },
        {
          "bbox": [
            403.10172,
            221.91337,
            435.9474,
            229.28562
          ],
          "text": "включая"
        },
        {
          "bbox": [
            437.75088,
            221.91337,
            498.81384,
            229.28562
          ],
          "text": "управленческие"
        },
        {
          "bbox": [
            500.65722,
            221.91337,
            505.0941,
            229.28562
          ],
          "text": "и"
        },
        {
          "bbox": [
            506.93748,
            221.91337,
            529.1139,
            229.28562
          ],
          "text": "обще-"
        }
      ]
    },
    {
      "bbox": [
        64.60608,
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        288.80418,
        238.76195
      ],
      "id": "pdf-007-line-030",
      "source_page": 7,
      "text": "gemeinen Verwaltungskosten, zum Abzug zugelassen,",
      "words": [
        {
          "bbox": [
            64.60608,
            231.42158,
            99.49464,
            238.75398
          ],
          "text": "gemeinen"
        },
        {
          "bbox": [
            109.4457,
            231.42158,
            179.05524,
            238.75398
          ],
          "text": "Verwaltungskosten,"
        },
        {
          "bbox": [
            189.0063,
            231.42158,
            204.04062,
            238.75398
          ],
          "text": "zum"
        },
        {
          "bbox": [
            213.99168,
            231.42955,
            236.74266,
            238.76195
          ],
          "text": "Abzug"
        },
        {
          "bbox": [
            246.69372,
            231.42955,
            288.80418,
            238.76195
          ],
          "text": "zugelassen,"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        231.45346,
        529.09794,
        238.82571
      ],
      "id": "pdf-007-line-031",
      "source_page": 7,
      "text": "административные расходы, независимо от того, возникли",
      "words": [
        {
          "bbox": [
            304.93974,
            231.45346,
            376.83156,
            238.82571
          ],
          "text": "административные"
        },
        {
          "bbox": [
            379.47294,
            231.45346,
            412.74156,
            238.82571
          ],
          "text": "расходы,"
        },
        {
          "bbox": [
            415.38294,
            231.45346,
            459.73578,
            238.82571
          ],
          "text": "независимо"
        },
        {
          "bbox": [
            462.37716,
            231.45346,
            470.80404,
            238.82571
          ],
          "text": "от"
        },
        {
          "bbox": [
            473.44542,
            231.45346,
            491.26476,
            238.82571
          ],
          "text": "того,"
        },
        {
          "bbox": [
            493.90614,
            231.45346,
            529.09794,
            238.82571
          ],
          "text": "возникли"
        }
      ]
    },
    {
      "bbox": [
        64.638,
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        288.81216,
        248.29407
      ],
      "id": "pdf-007-line-032",
      "source_page": 7,
      "text": "gleichgültig, ob sie in dem Staat, in dem die Betriebsstätte liegt,",
      "words": [
        {
          "bbox": [
            64.638,
            240.96167,
            107.64222,
            248.29407
          ],
          "text": "gleichgültig,"
        },
        {
          "bbox": [
            109.50954,
            240.96167,
            118.8222,
            248.29407
          ],
          "text": "ob"
        },
        {
          "bbox": [
            120.7374,
            240.96167,
            130.78422,
            248.29407
          ],
          "text": "sie"
        },
        {
          "bbox": [
            132.69942,
            240.96167,
            138.90786,
            248.29407
          ],
          "text": "in"
        },
        {
          "bbox": [
            140.82306,
            240.96167,
            156.6474,
            248.29407
          ],
          "text": "dem"
        },
        {
          "bbox": [
            158.5626,
            240.96167,
            179.55,
            248.29407
          ],
          "text": "Staat,"
        },
        {
          "bbox": [
            181.4652,
            240.96167,
            187.67364,
            248.29407
          ],
          "text": "in"
        },
        {
          "bbox": [
            189.58884,
            240.96167,
            205.41318,
            248.29407
          ],
          "text": "dem"
        },
        {
          "bbox": [
            207.32838,
            240.96167,
            218.11734,
            248.29407
          ],
          "text": "die"
        },
        {
          "bbox": [
            219.95274,
            240.96167,
            269.75592,
            248.29407
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            271.67112,
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            288.81216,
            248.29407
          ],
          "text": "liegt,"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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        529.1139,
        248.3658
      ],
      "id": "pdf-007-line-033",
      "source_page": 7,
      "text": "ли они в Государстве, в котором расположено постоянное",
      "words": [
        {
          "bbox": [
            304.93176,
            240.98558,
            313.94916,
            248.35783
          ],
          "text": "ли"
        },
        {
          "bbox": [
            317.26884,
            240.98558,
            330.57948,
            248.35783
          ],
          "text": "они"
        },
        {
          "bbox": [
            333.89916,
            240.98558,
            338.33604,
            248.35783
          ],
          "text": "в"
        },
        {
          "bbox": [
            341.65572,
            240.98558,
            387.68436,
            248.35783
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            390.96414,
            240.99355,
            395.40102,
            248.3658
          ],
          "text": "в"
        },
        {
          "bbox": [
            398.7207,
            240.99355,
            429.89058,
            248.3658
          ],
          "text": "котором"
        },
        {
          "bbox": [
            433.21026,
            240.99355,
            482.30322,
            248.3658
          ],
          "text": "расположено"
        },
        {
          "bbox": [
            485.6229,
            240.99355,
            529.1139,
            248.3658
          ],
          "text": "постоянное"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        250.49379,
        179.58192,
        257.82619
      ],
      "id": "pdf-007-line-034",
      "source_page": 7,
      "text": "oder anderswo entstanden sind.",
      "words": [
        {
          "bbox": [
            64.638,
            250.49379,
            80.89326,
            257.82619
          ],
          "text": "oder"
        },
        {
          "bbox": [
            83.1117,
            250.49379,
            118.08006,
            257.82619
          ],
          "text": "anderswo"
        },
        {
          "bbox": [
            120.2985,
            250.49379,
            160.21446,
            257.82619
          ],
          "text": "entstanden"
        },
        {
          "bbox": [
            162.4329,
            250.49379,
            179.58192,
            257.82619
          ],
          "text": "sind."
        }
      ]
    },
    {
      "bbox": [
        304.94772,
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        463.72578,
        257.89792
      ],
      "id": "pdf-007-line-035",
      "source_page": 7,
      "text": "учреждение, или где-либо в другом месте.",
      "words": [
        {
          "bbox": [
            304.94772,
            250.52567,
            352.92348,
            257.89792
          ],
          "text": "учреждение,"
        },
        {
          "bbox": [
            355.14192,
            250.5177,
            368.5962,
            257.88995
          ],
          "text": "или"
        },
        {
          "bbox": [
            370.81464,
            250.5177,
            402.81444,
            257.88995
          ],
          "text": "где-либо"
        },
        {
          "bbox": [
            405.03288,
            250.5177,
            409.46976,
            257.88995
          ],
          "text": "в"
        },
        {
          "bbox": [
            411.6882,
            250.5177,
            437.35986,
            257.88995
          ],
          "text": "другом"
        },
        {
          "bbox": [
            439.5384,
            250.5177,
            463.72578,
            257.88995
          ],
          "text": "месте."
        }
      ]
    },
    {
      "bbox": [
        73.12074,
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        288.7962,
        273.74228
      ],
      "id": "pdf-007-line-036",
      "source_page": 7,
      "text": "(4) Soweit es in einem Vertragsstaat üblich ist, die einer",
      "words": [
        {
          "bbox": [
            73.12074,
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            81.69126,
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          ],
          "text": "(4)"
        },
        {
          "bbox": [
            86.12814,
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            110.49906,
            273.74228
          ],
          "text": "Soweit"
        },
        {
          "bbox": [
            114.89604,
            266.40988,
            123.1713,
            273.74228
          ],
          "text": "es"
        },
        {
          "bbox": [
            127.56828,
            266.40988,
            133.77672,
            273.74228
          ],
          "text": "in"
        },
        {
          "bbox": [
            138.11784,
            266.40988,
            159.70374,
            273.74228
          ],
          "text": "einem"
        },
        {
          "bbox": [
            164.10072,
            266.40988,
            211.09494,
            273.74228
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            215.49192,
            266.40988,
            236.9262,
            273.74228
          ],
          "text": "üblich"
        },
        {
          "bbox": [
            241.32318,
            266.40988,
            251.81688,
            273.74228
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            256.17396,
            266.40988,
            266.96292,
            273.74228
          ],
          "text": "die"
        },
        {
          "bbox": [
            271.3599,
            266.40988,
            288.7962,
            273.74228
          ],
          "text": "einer"
        }
      ]
    },
    {
      "bbox": [
        313.39854,
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      ],
      "id": "pdf-007-line-037",
      "source_page": 7,
      "text": "4. Если в Договаривающемся Государстве принято исчис-",
      "words": [
        {
          "bbox": [
            313.39854,
            266.43379,
            320.05386,
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          ],
          "text": "4."
        },
        {
          "bbox": [
            324.49074,
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            342.8208,
            273.80604
          ],
          "text": "Если"
        },
        {
          "bbox": [
            344.67216,
            266.43379,
            349.10904,
            273.80604
          ],
          "text": "в"
        },
        {
          "bbox": [
            350.9604,
            266.43379,
            425.16642,
            273.80604
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            427.01778,
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          ],
          "text": "Государстве"
        },
        {
          "bbox": [
            472.83096,
            266.44176,
            503.4582,
            273.81401
          ],
          "text": "принято"
        },
        {
          "bbox": [
            505.30956,
            266.44176,
            529.1139,
            273.81401
          ],
          "text": "исчис-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        275.94997,
        288.78024,
        283.28237
      ],
      "id": "pdf-007-line-038",
      "source_page": 7,
      "text": "Betriebsstätte zuzurechnenden Gewinne durch Aufteilung der",
      "words": [
        {
          "bbox": [
            64.63002,
            275.94997,
            114.4332,
            283.28237
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            117.76086,
            275.94997,
            176.37396,
            283.28237
          ],
          "text": "zuzurechnenden"
        },
        {
          "bbox": [
            179.69364,
            275.94997,
            211.01514,
            283.28237
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            214.33482,
            275.94997,
            234.73968,
            283.28237
          ],
          "text": "durch"
        },
        {
          "bbox": [
            238.06734,
            275.94997,
            273.8337,
            283.28237
          ],
          "text": "Aufteilung"
        },
        {
          "bbox": [
            277.16136,
            275.94997,
            288.78024,
            283.28237
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
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      ],
      "id": "pdf-007-line-039",
      "source_page": 7,
      "text": "лять прибыль, относящуюся к постоянному учреждению,",
      "words": [
        {
          "bbox": [
            304.93974,
            275.95794,
            321.9531,
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          ],
          "text": "лять"
        },
        {
          "bbox": [
            325.8633,
            275.95794,
            360.12144,
            283.33019
          ],
          "text": "прибыль,"
        },
        {
          "bbox": [
            364.03164,
            275.95794,
            414.62484,
            283.33019
          ],
          "text": "относящуюся"
        },
        {
          "bbox": [
            418.53504,
            275.95794,
            422.97192,
            283.33019
          ],
          "text": "к"
        },
        {
          "bbox": [
            426.88212,
            275.95794,
            475.24092,
            283.33019
          ],
          "text": "постоянному"
        },
        {
          "bbox": [
            479.15112,
            275.95794,
            529.09794,
            283.33019
          ],
          "text": "учреждению,"
        }
      ]
    },
    {
      "bbox": [
        64.61406,
        285.49006,
        288.81216,
        292.82246
      ],
      "id": "pdf-007-line-040",
      "source_page": 7,
      "text": "Gesamtgewinne des Unternehmens auf seine einzelnen Teile zu",
      "words": [
        {
          "bbox": [
            64.61406,
            285.49006,
            122.39724,
            292.82246
          ],
          "text": "Gesamtgewinne"
        },
        {
          "bbox": [
            124.3284,
            285.49006,
            137.3358,
            292.82246
          ],
          "text": "des"
        },
        {
          "bbox": [
            139.26696,
            285.49006,
            191.74344,
            292.82246
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            193.6746,
            285.49006,
            204.70296,
            292.82246
          ],
          "text": "auf"
        },
        {
          "bbox": [
            206.63412,
            285.49006,
            225.40308,
            292.82246
          ],
          "text": "seine"
        },
        {
          "bbox": [
            227.33424,
            285.49006,
            260.87418,
            292.82246
          ],
          "text": "einzelnen"
        },
        {
          "bbox": [
            262.80534,
            285.49006,
            278.61372,
            292.82246
          ],
          "text": "Teile"
        },
        {
          "bbox": [
            280.54488,
            285.49006,
            288.81216,
            292.82246
          ],
          "text": "zu"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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        529.1139,
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      ],
      "id": "pdf-007-line-041",
      "source_page": 7,
      "text": "путем распределения совокупной суммы прибыли пред-",
      "words": [
        {
          "bbox": [
            304.93176,
            285.49803,
            327.1002,
            292.87028
          ],
          "text": "путем"
        },
        {
          "bbox": [
            331.91214,
            285.49803,
            389.1846,
            292.87028
          ],
          "text": "распределения"
        },
        {
          "bbox": [
            393.99654,
            285.49803,
            437.41572,
            292.87028
          ],
          "text": "совокупной"
        },
        {
          "bbox": [
            442.22766,
            285.49803,
            466.51878,
            292.87028
          ],
          "text": "суммы"
        },
        {
          "bbox": [
            471.33072,
            285.49803,
            503.8572,
            292.87028
          ],
          "text": "прибыли"
        },
        {
          "bbox": [
            508.66914,
            285.49803,
            529.1139,
            292.87028
          ],
          "text": "пред-"
        }
      ]
    },
    {
      "bbox": [
        64.64598,
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        302.35458
      ],
      "id": "pdf-007-line-042",
      "source_page": 7,
      "text": "ermitteln, schließt Absatz 2 nicht aus, dass dieser Vertragsstaat",
      "words": [
        {
          "bbox": [
            64.64598,
            295.02218,
            97.85874,
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          ],
          "text": "ermitteln,"
        },
        {
          "bbox": [
            99.91758,
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            127.40868,
            302.35458
          ],
          "text": "schließt"
        },
        {
          "bbox": [
            129.46752,
            295.02218,
            153.99006,
            302.35458
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            156.0489,
            295.02218,
            160.48578,
            302.35458
          ],
          "text": "2"
        },
        {
          "bbox": [
            162.54462,
            295.02218,
            179.9889,
            302.35458
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            182.04774,
            295.02218,
            196.97832,
            302.35458
          ],
          "text": "aus,"
        },
        {
          "bbox": [
            198.98928,
            295.02218,
            215.98668,
            302.35458
          ],
          "text": "dass"
        },
        {
          "bbox": [
            218.04552,
            295.02218,
            239.76708,
            302.35458
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            241.82592,
            295.02218,
            288.82014,
            302.35458
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-043",
      "source_page": 7,
      "text": "приятия на его отдельные подразделения, то положения",
      "words": [
        {
          "bbox": [
            304.93974,
            295.03015,
            335.54304,
            302.4024
          ],
          "text": "приятия"
        },
        {
          "bbox": [
            339.36546,
            295.03812,
            348.23922,
            302.41037
          ],
          "text": "на"
        },
        {
          "bbox": [
            352.06164,
            295.03812,
            363.71244,
            302.41037
          ],
          "text": "его"
        },
        {
          "bbox": [
            367.53486,
            295.03812,
            408.48024,
            302.41037
          ],
          "text": "отдельные"
        },
        {
          "bbox": [
            412.30266,
            295.03812,
            472.23246,
            302.41037
          ],
          "text": "подразделения,"
        },
        {
          "bbox": [
            476.007,
            295.03812,
            484.43388,
            302.41037
          ],
          "text": "то"
        },
        {
          "bbox": [
            488.2563,
            295.03812,
            529.09794,
            302.41037
          ],
          "text": "положения"
        }
      ]
    },
    {
      "bbox": [
        64.65396,
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      ],
      "id": "pdf-007-line-044",
      "source_page": 7,
      "text": "die zu besteuernden Gewinne nach der üblichen Aufteilung",
      "words": [
        {
          "bbox": [
            64.65396,
            304.5543,
            75.44292,
            311.8867
          ],
          "text": "die"
        },
        {
          "bbox": [
            79.67232,
            304.5543,
            87.9396,
            311.8867
          ],
          "text": "zu"
        },
        {
          "bbox": [
            92.11314,
            304.5543,
            141.33378,
            311.8867
          ],
          "text": "besteuernden"
        },
        {
          "bbox": [
            145.56318,
            304.5543,
            176.88468,
            311.8867
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            181.11408,
            304.5543,
            198.55836,
            311.8867
          ],
          "text": "nach"
        },
        {
          "bbox": [
            202.78776,
            304.5543,
            214.4625,
            311.8867
          ],
          "text": "der"
        },
        {
          "bbox": [
            218.6919,
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            248.80044,
            311.8867
          ],
          "text": "üblichen"
        },
        {
          "bbox": [
            253.02984,
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            311.8867
          ],
          "text": "Aufteilung"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
        304.57024,
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      ],
      "id": "pdf-007-line-045",
      "source_page": 7,
      "text": "пункта 2 настоящей статьи не исключают, чтобы это Дого-",
      "words": [
        {
          "bbox": [
            304.93176,
            304.57024,
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          ],
          "text": "пункта"
        },
        {
          "bbox": [
            333.06924,
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            337.50612,
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          ],
          "text": "2"
        },
        {
          "bbox": [
            340.23528,
            304.57024,
            381.06096,
            311.94249
          ],
          "text": "настоящей"
        },
        {
          "bbox": [
            383.79012,
            304.57024,
            408.04932,
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          ],
          "text": "статьи"
        },
        {
          "bbox": [
            410.77848,
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            419.65224,
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          ],
          "text": "не"
        },
        {
          "bbox": [
            422.3814,
            304.57024,
            465.98412,
            311.94249
          ],
          "text": "исключают,"
        },
        {
          "bbox": [
            468.71328,
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            491.63184,
            311.94249
          ],
          "text": "чтобы"
        },
        {
          "bbox": [
            494.361,
            304.57024,
            506.77788,
            311.94249
          ],
          "text": "это"
        },
        {
          "bbox": [
            509.50704,
            304.57024,
            529.08198,
            311.94249
          ],
          "text": "Дого-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        314.09439,
        288.7962,
        321.42679
      ],
      "id": "pdf-007-line-046",
      "source_page": 7,
      "text": "ermittelt; die gewählte Gewinnaufteilung muss jedoch derart",
      "words": [
        {
          "bbox": [
            64.63002,
            314.09439,
            95.96748,
            321.42679
          ],
          "text": "ermittelt;"
        },
        {
          "bbox": [
            99.89364,
            314.09439,
            110.6826,
            321.42679
          ],
          "text": "die"
        },
        {
          "bbox": [
            114.60876,
            314.09439,
            146.76816,
            321.42679
          ],
          "text": "gewählte"
        },
        {
          "bbox": [
            150.69432,
            314.09439,
            212.61114,
            321.42679
          ],
          "text": "Gewinnaufteilung"
        },
        {
          "bbox": [
            216.5373,
            314.09439,
            235.76112,
            321.42679
          ],
          "text": "muss"
        },
        {
          "bbox": [
            239.68728,
            314.09439,
            263.739,
            321.42679
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
            267.66516,
            314.09439,
            288.7962,
            321.42679
          ],
          "text": "derart"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
        314.10236,
        529.10592,
        321.47461
      ],
      "id": "pdf-007-line-047",
      "source_page": 7,
      "text": "варивающееся Государство исчисляло облагаемую налогом",
      "words": [
        {
          "bbox": [
            304.90782,
            314.10236,
            361.26258,
            321.47461
          ],
          "text": "варивающееся"
        },
        {
          "bbox": [
            363.6087,
            314.10236,
            407.6184,
            321.47461
          ],
          "text": "Государство"
        },
        {
          "bbox": [
            409.9725,
            314.10236,
            449.13036,
            321.47461
          ],
          "text": "исчисляло"
        },
        {
          "bbox": [
            451.48446,
            314.10236,
            496.34004,
            321.47461
          ],
          "text": "облагаемую"
        },
        {
          "bbox": [
            498.68616,
            314.10236,
            529.10592,
            321.47461
          ],
          "text": "налогом"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        323.63448,
        288.78024,
        330.96688
      ],
      "id": "pdf-007-line-048",
      "source_page": 7,
      "text": "sein, dass das Ergebnis mit den Grundsätzen dieses Artikels",
      "words": [
        {
          "bbox": [
            64.63002,
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            81.33216,
            330.96688
          ],
          "text": "sein,"
        },
        {
          "bbox": [
            84.69174,
            323.63448,
            101.68914,
            330.96688
          ],
          "text": "dass"
        },
        {
          "bbox": [
            105.04872,
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            118.05612,
            330.96688
          ],
          "text": "das"
        },
        {
          "bbox": [
            121.4157,
            323.63448,
            152.52174,
            330.96688
          ],
          "text": "Ergebnis"
        },
        {
          "bbox": [
            155.82546,
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            166.91766,
            330.96688
          ],
          "text": "mit"
        },
        {
          "bbox": [
            170.27724,
            323.63448,
            183.73152,
            330.96688
          ],
          "text": "den"
        },
        {
          "bbox": [
            187.0911,
            323.63448,
            232.75266,
            330.96688
          ],
          "text": "Grundsätzen"
        },
        {
          "bbox": [
            236.11224,
            323.63448,
            259.16646,
            330.96688
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            262.52604,
            323.63448,
            288.78024,
            330.96688
          ],
          "text": "Artikels"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        323.64245,
        529.08996,
        331.0147
      ],
      "id": "pdf-007-line-049",
      "source_page": 7,
      "text": "прибыль в соответствии с принятым методом распреде-",
      "words": [
        {
          "bbox": [
            304.93974,
            323.64245,
            337.01934,
            331.0147
          ],
          "text": "прибыль"
        },
        {
          "bbox": [
            341.2647,
            323.64245,
            345.70158,
            331.0147
          ],
          "text": "в"
        },
        {
          "bbox": [
            349.94694,
            323.64245,
            400.89924,
            331.0147
          ],
          "text": "соответствии"
        },
        {
          "bbox": [
            405.1446,
            323.64245,
            409.1346,
            331.0147
          ],
          "text": "с"
        },
        {
          "bbox": [
            413.37996,
            323.64245,
            450.64656,
            331.0147
          ],
          "text": "принятым"
        },
        {
          "bbox": [
            454.89192,
            323.64245,
            487.2987,
            331.0147
          ],
          "text": "методом"
        },
        {
          "bbox": [
            491.54406,
            323.64245,
            529.08996,
            331.0147
          ],
          "text": "распреде-"
        }
      ]
    },
    {
      "bbox": [
        304.9158,
        333.15863,
        529.12188,
        340.53088
      ],
      "id": "pdf-007-line-050",
      "source_page": 7,
      "text": "ления; выбранный метод распределения прибыли должен,",
      "words": [
        {
          "bbox": [
            304.9158,
            333.15863,
            329.47824,
            340.53088
          ],
          "text": "ления;"
        },
        {
          "bbox": [
            332.3271,
            333.15863,
            374.74878,
            340.53088
          ],
          "text": "выбранный"
        },
        {
          "bbox": [
            377.59764,
            333.15863,
            400.25286,
            340.53088
          ],
          "text": "метод"
        },
        {
          "bbox": [
            403.10172,
            333.15863,
            460.3263,
            340.53088
          ],
          "text": "распределения"
        },
        {
          "bbox": [
            463.17516,
            333.15863,
            495.70164,
            340.53088
          ],
          "text": "прибыли"
        },
        {
          "bbox": [
            498.5505,
            333.15863,
            529.12188,
            340.53088
          ],
          "text": "должен,"
        }
      ]
    },
    {
      "bbox": [
        64.61406,
        333.1666,
        117.69702,
        340.499
      ],
      "id": "pdf-007-line-051",
      "source_page": 7,
      "text": "übereinstimmt.",
      "words": [
        {
          "bbox": [
            64.61406,
            333.1666,
            117.69702,
            340.499
          ],
          "text": "übereinstimmt."
        }
      ]
    },
    {
      "bbox": [
        304.9557,
        342.69872,
        529.09794,
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      ],
      "id": "pdf-007-line-052",
      "source_page": 7,
      "text": "однако, соответствовать по своему результату принципам",
      "words": [
        {
          "bbox": [
            304.9557,
            342.69872,
            333.51612,
            350.07097
          ],
          "text": "однако,"
        },
        {
          "bbox": [
            336.42882,
            342.69872,
            399.65436,
            350.07097
          ],
          "text": "соответствовать"
        },
        {
          "bbox": [
            402.62292,
            342.69872,
            411.49668,
            350.07097
          ],
          "text": "по"
        },
        {
          "bbox": [
            414.46524,
            342.69872,
            441.07056,
            350.07097
          ],
          "text": "своему"
        },
        {
          "bbox": [
            444.03912,
            342.69872,
            485.31966,
            350.07097
          ],
          "text": "результату"
        },
        {
          "bbox": [
            488.28822,
            342.69872,
            529.09794,
            350.07097
          ],
          "text": "принципам"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
        352.23084,
        374.50938,
        359.60309
      ],
      "id": "pdf-007-line-053",
      "source_page": 7,
      "text": "настоящей статьи.",
      "words": [
        {
          "bbox": [
            304.93176,
            352.23084,
            345.75744,
            359.60309
          ],
          "text": "настоящей"
        },
        {
          "bbox": [
            347.97588,
            352.23084,
            374.50938,
            359.60309
          ],
          "text": "статьи."
        }
      ]
    },
    {
      "bbox": [
        313.43046,
        368.14693,
        529.09794,
        375.52715
      ],
      "id": "pdf-007-line-054",
      "source_page": 7,
      "text": "5. Никакая прибыль не относится к постоянному учре-",
      "words": [
        {
          "bbox": [
            313.43046,
            368.14693,
            320.08578,
            375.51918
          ],
          "text": "5."
        },
        {
          "bbox": [
            324.47478,
            368.1549,
            356.87358,
            375.52715
          ],
          "text": "Никакая"
        },
        {
          "bbox": [
            360.297,
            368.1549,
            392.3766,
            375.52715
          ],
          "text": "прибыль"
        },
        {
          "bbox": [
            395.80002,
            368.1549,
            404.67378,
            375.52715
          ],
          "text": "не"
        },
        {
          "bbox": [
            408.0972,
            368.1549,
            446.25756,
            375.52715
          ],
          "text": "относится"
        },
        {
          "bbox": [
            449.68098,
            368.1549,
            454.11786,
            375.52715
          ],
          "text": "к"
        },
        {
          "bbox": [
            457.54128,
            368.1549,
            505.86018,
            375.52715
          ],
          "text": "постоянному"
        },
        {
          "bbox": [
            509.2836,
            368.1549,
            529.09794,
            375.52715
          ],
          "text": "учре-"
        }
      ]
    },
    {
      "bbox": [
        73.12074,
        368.1549,
        288.78822,
        375.4873
      ],
      "id": "pdf-007-line-055",
      "source_page": 7,
      "text": "(5) Aufgrund des bloßen Einkaufs von Gütern oder Waren für",
      "words": [
        {
          "bbox": [
            73.12074,
            368.1549,
            81.69126,
            375.4873
          ],
          "text": "(5)"
        },
        {
          "bbox": [
            86.12814,
            368.1549,
            118.9419,
            375.4873
          ],
          "text": "Aufgrund"
        },
        {
          "bbox": [
            121.00872,
            368.1549,
            134.01612,
            375.4873
          ],
          "text": "des"
        },
        {
          "bbox": [
            136.02708,
            368.1549,
            160.27032,
            375.4873
          ],
          "text": "bloßen"
        },
        {
          "bbox": [
            162.33714,
            368.1549,
            192.6372,
            375.4873
          ],
          "text": "Einkaufs"
        },
        {
          "bbox": [
            194.70402,
            368.1549,
            207.71142,
            375.4873
          ],
          "text": "von"
        },
        {
          "bbox": [
            209.77824,
            368.1549,
            234.30876,
            375.4873
          ],
          "text": "Gütern"
        },
        {
          "bbox": [
            236.37558,
            368.1549,
            252.63084,
            375.4873
          ],
          "text": "oder"
        },
        {
          "bbox": [
            254.69766,
            368.1549,
            277.2651,
            375.4873
          ],
          "text": "Waren"
        },
        {
          "bbox": [
            279.33192,
            368.1549,
            288.78822,
            375.4873
          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
        64.62204,
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        288.82014,
        385.02739
      ],
      "id": "pdf-007-line-056",
      "source_page": 7,
      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn",
      "words": [
        {
          "bbox": [
            64.62204,
            377.69499,
            77.62944,
            385.02739
          ],
          "text": "das"
        },
        {
          "bbox": [
            84.09324,
            377.69499,
            132.57972,
            385.02739
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            139.04352,
            377.69499,
            154.10976,
            385.02739
          ],
          "text": "wird"
        },
        {
          "bbox": [
            160.57356,
            377.69499,
            177.954,
            385.02739
          ],
          "text": "einer"
        },
        {
          "bbox": [
            184.4178,
            377.69499,
            234.22098,
            385.02739
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            240.68478,
            377.69499,
            255.3201,
            385.02739
          ],
          "text": "kein"
        },
        {
          "bbox": [
            261.7839,
            377.69499,
            288.82014,
            385.02739
          ],
          "text": "Gewinn"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
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      ],
      "id": "pdf-007-line-057",
      "source_page": 7,
      "text": "ждению на основании лишь закупки постоянным учрежде-",
      "words": [
        {
          "bbox": [
            304.92378,
            377.69499,
            335.54304,
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          ],
          "text": "ждению"
        },
        {
          "bbox": [
            338.01684,
            377.69499,
            346.8906,
            385.06724
          ],
          "text": "на"
        },
        {
          "bbox": [
            349.3644,
            377.69499,
            388.80954,
            385.06724
          ],
          "text": "основании"
        },
        {
          "bbox": [
            391.28334,
            377.69499,
            410.49918,
            385.06724
          ],
          "text": "лишь"
        },
        {
          "bbox": [
            412.97298,
            377.69499,
            443.13738,
            385.06724
          ],
          "text": "закупки"
        },
        {
          "bbox": [
            445.61118,
            377.69499,
            491.30466,
            385.06724
          ],
          "text": "постоянным"
        },
        {
          "bbox": [
            493.77846,
            377.69499,
            529.08198,
            385.06724
          ],
          "text": "учрежде-"
        }
      ]
    },
    {
      "bbox": [
        64.65396,
        387.22711,
        110.70654,
        394.55951
      ],
      "id": "pdf-007-line-058",
      "source_page": 7,
      "text": "zugerechnet.",
      "words": [
        {
          "bbox": [
            64.65396,
            387.22711,
            110.70654,
            394.55951
          ],
          "text": "zugerechnet."
        }
      ]
    },
    {
      "bbox": [
        304.90782,
        387.22711,
        474.39504,
        394.59936
      ],
      "id": "pdf-007-line-059",
      "source_page": 7,
      "text": "нием изделий или товаров для предприятия.",
      "words": [
        {
          "bbox": [
            304.90782,
            387.22711,
            323.53314,
            394.59936
          ],
          "text": "нием"
        },
        {
          "bbox": [
            325.75158,
            387.22711,
            356.9454,
            394.59936
          ],
          "text": "изделий"
        },
        {
          "bbox": [
            359.16384,
            387.22711,
            372.61812,
            394.59936
          ],
          "text": "или"
        },
        {
          "bbox": [
            374.83656,
            387.22711,
            405.44784,
            394.59936
          ],
          "text": "товаров"
        },
        {
          "bbox": [
            407.66628,
            387.22711,
            421.57542,
            394.59936
          ],
          "text": "для"
        },
        {
          "bbox": [
            423.79386,
            387.22711,
            474.39504,
            394.59936
          ],
          "text": "предприятия."
        }
      ]
    },
    {
      "bbox": [
        313.39854,
        403.13523,
        529.10592,
        410.51545
      ],
      "id": "pdf-007-line-060",
      "source_page": 7,
      "text": "6. При применении положений предыдущих пунктов на-",
      "words": [
        {
          "bbox": [
            313.39854,
            403.13523,
            320.05386,
            410.50748
          ],
          "text": "6."
        },
        {
          "bbox": [
            324.49074,
            403.13523,
            339.12606,
            410.50748
          ],
          "text": "При"
        },
        {
          "bbox": [
            342.16644,
            403.13523,
            387.41304,
            410.50748
          ],
          "text": "применении"
        },
        {
          "bbox": [
            390.45342,
            403.13523,
            431.2392,
            410.50748
          ],
          "text": "положений"
        },
        {
          "bbox": [
            434.27958,
            403.1432,
            481.32966,
            410.51545
          ],
          "text": "предыдущих"
        },
        {
          "bbox": [
            484.37004,
            403.1432,
            514.53444,
            410.51545
          ],
          "text": "пунктов"
        },
        {
          "bbox": [
            517.57482,
            403.1432,
            529.10592,
            410.51545
          ],
          "text": "на-"
        }
      ]
    },
    {
      "bbox": [
        73.0968,
        403.15117,
        288.82014,
        410.48357
      ],
      "id": "pdf-007-line-061",
      "source_page": 7,
      "text": "(6) Bei der Anwendung der vorstehenden Absätze dieses",
      "words": [
        {
          "bbox": [
            73.0968,
            403.15117,
            81.66732,
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          ],
          "text": "(6)"
        },
        {
          "bbox": [
            86.1042,
            403.15117,
            97.62732,
            410.48357
          ],
          "text": "Bei"
        },
        {
          "bbox": [
            101.76894,
            403.15117,
            113.44368,
            410.48357
          ],
          "text": "der"
        },
        {
          "bbox": [
            117.5853,
            403.15117,
            160.15062,
            410.48357
          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
            164.29224,
            403.15117,
            175.96698,
            410.48357
          ],
          "text": "der"
        },
        {
          "bbox": [
            180.1086,
            403.15117,
            228.67488,
            410.48357
          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
            232.8165,
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            261.6243,
            410.48357
          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            265.76592,
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            288.82014,
            410.48357
          ],
          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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        529.09794,
        420.03163
      ],
      "id": "pdf-007-line-062",
      "source_page": 7,
      "text": "стоящей статьи прибыль, относящаяся к постоянному учре-",
      "words": [
        {
          "bbox": [
            304.93176,
            412.65938,
            336.88368,
            420.03163
          ],
          "text": "стоящей"
        },
        {
          "bbox": [
            338.81484,
            412.65938,
            363.1299,
            420.03163
          ],
          "text": "статьи"
        },
        {
          "bbox": [
            365.09298,
            412.65938,
            399.39102,
            420.03163
          ],
          "text": "прибыль,"
        },
        {
          "bbox": [
            401.3541,
            412.65938,
            450.63858,
            420.03163
          ],
          "text": "относящаяся"
        },
        {
          "bbox": [
            452.60166,
            412.65938,
            457.03854,
            420.03163
          ],
          "text": "к"
        },
        {
          "bbox": [
            459.00162,
            412.65938,
            507.32052,
            420.03163
          ],
          "text": "постоянному"
        },
        {
          "bbox": [
            509.2836,
            412.65938,
            529.09794,
            420.03163
          ],
          "text": "учре-"
        }
      ]
    },
    {
      "bbox": [
        64.64598,
        412.68329,
        288.81216,
        420.01569
      ],
      "id": "pdf-007-line-063",
      "source_page": 7,
      "text": "Artikels sind die der Betriebsstätte zuzurechnenden Gewinne",
      "words": [
        {
          "bbox": [
            64.64598,
            412.68329,
            90.90018,
            420.01569
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
            94.3635,
            412.68329,
            109.29408,
            420.01569
          ],
          "text": "sind"
        },
        {
          "bbox": [
            112.7574,
            412.68329,
            123.54636,
            420.01569
          ],
          "text": "die"
        },
        {
          "bbox": [
            127.00968,
            412.68329,
            138.68442,
            420.01569
          ],
          "text": "der"
        },
        {
          "bbox": [
            142.14774,
            412.68329,
            191.95092,
            420.01569
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            195.41424,
            412.68329,
            254.02734,
            420.01569
          ],
          "text": "zuzurechnenden"
        },
        {
          "bbox": [
            257.49066,
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            420.01569
          ],
          "text": "Gewinne"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-064",
      "source_page": 7,
      "text": "ждению, каждый год должна быть исчислена одним и тем",
      "words": [
        {
          "bbox": [
            304.92378,
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          ],
          "text": "ждению,"
        },
        {
          "bbox": [
            340.55448,
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          ],
          "text": "каждый"
        },
        {
          "bbox": [
            373.51986,
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          ],
          "text": "год"
        },
        {
          "bbox": [
            387.97164,
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            429.57969
          ],
          "text": "должна"
        },
        {
          "bbox": [
            419.43678,
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            437.61522,
            429.57969
          ],
          "text": "быть"
        },
        {
          "bbox": [
            440.40822,
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            429.57969
          ],
          "text": "исчислена"
        },
        {
          "bbox": [
            482.23938,
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          ],
          "text": "одним"
        },
        {
          "bbox": [
            508.13448,
            422.20744,
            512.57136,
            429.57969
          ],
          "text": "и"
        },
        {
          "bbox": [
            515.36436,
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            429.57969
          ],
          "text": "тем"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-065",
      "source_page": 7,
      "text": "jedes Jahr auf dieselbe Art zu ermitteln, es sei denn, dass aus-",
      "words": [
        {
          "bbox": [
            64.64598,
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          ],
          "text": "jedes"
        },
        {
          "bbox": [
            86.04036,
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          ],
          "text": "Jahr"
        },
        {
          "bbox": [
            103.89162,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            117.25014,
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          ],
          "text": "dieselbe"
        },
        {
          "bbox": [
            149.43348,
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          ],
          "text": "Art"
        },
        {
          "bbox": [
            162.10572,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "ermitteln,"
        },
        {
          "bbox": [
            208.29396,
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            216.56922,
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          ],
          "text": "es"
        },
        {
          "bbox": [
            218.89938,
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            228.89034,
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          ],
          "text": "sei"
        },
        {
          "bbox": [
            231.2205,
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          ],
          "text": "denn,"
        },
        {
          "bbox": [
            253.66026,
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            270.65766,
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          ],
          "text": "dass"
        },
        {
          "bbox": [
            272.98782,
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          ],
          "text": "aus-"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
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      ],
      "id": "pdf-007-line-066",
      "source_page": 7,
      "text": "же методом, если только не имеется достаточно веских",
      "words": [
        {
          "bbox": [
            304.90782,
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            315.2499,
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          ],
          "text": "же"
        },
        {
          "bbox": [
            319.29576,
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            353.92098,
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          ],
          "text": "методом,"
        },
        {
          "bbox": [
            357.96684,
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            375.41112,
            439.11181
          ],
          "text": "если"
        },
        {
          "bbox": [
            379.45698,
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            404.68974,
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          ],
          "text": "только"
        },
        {
          "bbox": [
            408.7356,
            431.73956,
            417.60936,
            439.11181
          ],
          "text": "не"
        },
        {
          "bbox": [
            421.65522,
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            452.67348,
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          ],
          "text": "имеется"
        },
        {
          "bbox": [
            456.71934,
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          ],
          "text": "достаточно"
        },
        {
          "bbox": [
            503.37042,
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            529.09794,
            439.11181
          ],
          "text": "веских"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        431.74753,
        261.25722,
        439.07993
      ],
      "id": "pdf-007-line-067",
      "source_page": 7,
      "text": "reichende Gründe dafür bestehen, anders zu verfahren.",
      "words": [
        {
          "bbox": [
            64.63002,
            431.74753,
            99.66222,
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          ],
          "text": "reichende"
        },
        {
          "bbox": [
            101.88066,
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            128.48598,
            439.07993
          ],
          "text": "Gründe"
        },
        {
          "bbox": [
            130.64856,
            431.74753,
            149.12226,
            439.07993
          ],
          "text": "dafür"
        },
        {
          "bbox": [
            151.3407,
            431.74753,
            186.52452,
            439.07993
          ],
          "text": "bestehen,"
        },
        {
          "bbox": [
            188.74296,
            431.74753,
            213.12984,
            439.07993
          ],
          "text": "anders"
        },
        {
          "bbox": [
            215.34828,
            431.74753,
            223.61556,
            439.07993
          ],
          "text": "zu"
        },
        {
          "bbox": [
            225.834,
            431.74753,
            261.25722,
            439.07993
          ],
          "text": "verfahren."
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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        418.50312,
        448.64393
      ],
      "id": "pdf-007-line-068",
      "source_page": 7,
      "text": "причин действовать по-иному.",
      "words": [
        {
          "bbox": [
            304.93176,
            441.27168,
            331.4094,
            448.64393
          ],
          "text": "причин"
        },
        {
          "bbox": [
            333.62784,
            441.27168,
            380.83752,
            448.64393
          ],
          "text": "действовать"
        },
        {
          "bbox": [
            383.05596,
            441.27168,
            418.50312,
            448.64393
          ],
          "text": "по-иному."
        }
      ]
    },
    {
      "bbox": [
        313.39854,
        457.18777,
        529.10592,
        464.56002
      ],
      "id": "pdf-007-line-069",
      "source_page": 7,
      "text": "7. Если прибыль включает доходы, рассматриваемые",
      "words": [
        {
          "bbox": [
            313.39854,
            457.18777,
            318.53766,
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          ],
          "text": "7."
        },
        {
          "bbox": [
            322.97454,
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            341.3046,
            464.56002
          ],
          "text": "Если"
        },
        {
          "bbox": [
            346.66716,
            457.18777,
            378.74676,
            464.56002
          ],
          "text": "прибыль"
        },
        {
          "bbox": [
            384.10932,
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            420.88914,
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          ],
          "text": "включает"
        },
        {
          "bbox": [
            426.2517,
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            455.80962,
            464.56002
          ],
          "text": "доходы,"
        },
        {
          "bbox": [
            461.17218,
            457.18777,
            529.10592,
            464.56002
          ],
          "text": "рассматриваемые"
        }
      ]
    },
    {
      "bbox": [
        73.0968,
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        288.81216,
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      ],
      "id": "pdf-007-line-070",
      "source_page": 7,
      "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen",
      "words": [
        {
          "bbox": [
            73.0968,
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            81.66732,
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          ],
          "text": "(7)"
        },
        {
          "bbox": [
            86.1042,
            457.20371,
            116.69952,
            464.53611
          ],
          "text": "Gehören"
        },
        {
          "bbox": [
            121.44762,
            457.20371,
            129.7149,
            464.53611
          ],
          "text": "zu"
        },
        {
          "bbox": [
            134.463,
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            147.91728,
            464.53611
          ],
          "text": "den"
        },
        {
          "bbox": [
            152.66538,
            457.20371,
            188.42376,
            464.53611
          ],
          "text": "Gewinnen"
        },
        {
          "bbox": [
            193.17186,
            457.20371,
            228.59508,
            464.53611
          ],
          "text": "Einkünfte,"
        },
        {
          "bbox": [
            233.34318,
            457.21168,
            244.13214,
            464.54408
          ],
          "text": "die"
        },
        {
          "bbox": [
            248.88024,
            457.21168,
            255.08868,
            464.54408
          ],
          "text": "in"
        },
        {
          "bbox": [
            259.83678,
            457.21168,
            288.81216,
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          ],
          "text": "anderen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-071",
      "source_page": 7,
      "text": "в других статьях настоящего Соглашения, то положения",
      "words": [
        {
          "bbox": [
            304.93974,
            466.71989,
            309.37662,
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          ],
          "text": "в"
        },
        {
          "bbox": [
            313.67784,
            466.71989,
            338.3121,
            474.09214
          ],
          "text": "других"
        },
        {
          "bbox": [
            342.6213,
            466.71989,
            370.94232,
            474.09214
          ],
          "text": "статьях"
        },
        {
          "bbox": [
            375.25152,
            466.71989,
            418.85424,
            474.09214
          ],
          "text": "настоящего"
        },
        {
          "bbox": [
            423.15546,
            466.71989,
            471.219,
            474.09214
          ],
          "text": "Соглашения,"
        },
        {
          "bbox": [
            475.52022,
            466.71989,
            483.9471,
            474.09214
          ],
          "text": "то"
        },
        {
          "bbox": [
            488.24832,
            466.71989,
            529.08996,
            474.09214
          ],
          "text": "положения"
        }
      ]
    },
    {
      "bbox": [
        64.64598,
        466.7438,
        288.7962,
        474.0762
      ],
      "id": "pdf-007-line-072",
      "source_page": 7,
      "text": "Artikeln dieses Abkommens behandelt werden, so werden die",
      "words": [
        {
          "bbox": [
            64.64598,
            466.7438,
            91.39494,
            474.0762
          ],
          "text": "Artikeln"
        },
        {
          "bbox": [
            94.22784,
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            117.2262,
            474.0762
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            120.0591,
            466.7438,
            165.01044,
            474.0762
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            167.84334,
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            203.32242,
            474.0762
          ],
          "text": "behandelt"
        },
        {
          "bbox": [
            206.15532,
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            234.67584,
            474.0762
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            237.46884,
            466.7438,
            246.03936,
            474.0762
          ],
          "text": "so"
        },
        {
          "bbox": [
            248.87226,
            466.7438,
            275.17434,
            474.0762
          ],
          "text": "werden"
        },
        {
          "bbox": [
            278.00724,
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            288.7962,
            474.0762
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-073",
      "source_page": 7,
      "text": "этих других статей не затрагиваются положениями на-",
      "words": [
        {
          "bbox": [
            304.92378,
            476.25201,
            321.33066,
            483.62426
          ],
          "text": "этих"
        },
        {
          "bbox": [
            326.56554,
            476.25201,
            351.23172,
            483.62426
          ],
          "text": "других"
        },
        {
          "bbox": [
            356.4666,
            476.25201,
            381.22854,
            483.62426
          ],
          "text": "статей"
        },
        {
          "bbox": [
            386.4315,
            476.25998,
            395.30526,
            483.63223
          ],
          "text": "не"
        },
        {
          "bbox": [
            400.54014,
            476.25998,
            456.51984,
            483.63223
          ],
          "text": "затрагиваются"
        },
        {
          "bbox": [
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            512.34792,
            483.63223
          ],
          "text": "положениями"
        },
        {
          "bbox": [
            517.5828,
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            529.1139,
            483.63223
          ],
          "text": "на-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
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        288.78024,
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      ],
      "id": "pdf-007-line-074",
      "source_page": 7,
      "text": "Bestimmungen jener Artikel durch die Bestimmungen dieses",
      "words": [
        {
          "bbox": [
            64.63002,
            476.27592,
            118.44714,
            483.60832
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            122.22168,
            476.27592,
            139.65798,
            483.60832
          ],
          "text": "jener"
        },
        {
          "bbox": [
            143.36868,
            476.26795,
            165.68076,
            483.60035
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            169.4553,
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            189.86016,
            483.60035
          ],
          "text": "durch"
        },
        {
          "bbox": [
            193.6347,
            476.26795,
            204.42366,
            483.60035
          ],
          "text": "die"
        },
        {
          "bbox": [
            208.1982,
            476.26795,
            262.01532,
            483.60035
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            265.78986,
            476.26795,
            288.78024,
            483.60035
          ],
          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
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        365.61168,
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      ],
      "id": "pdf-007-line-075",
      "source_page": 7,
      "text": "стоящей статьи.",
      "words": [
        {
          "bbox": [
            304.90782,
            485.7921,
            336.85974,
            493.16435
          ],
          "text": "стоящей"
        },
        {
          "bbox": [
            339.07818,
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          ],
          "text": "статьи."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-076",
      "source_page": 7,
      "text": "Artikels nicht berührt.",
      "words": [
        {
          "bbox": [
            64.61406,
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            90.91614,
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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          "text": "nicht"
        },
        {
          "bbox": [
            112.7973,
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            493.14044
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          "text": "berührt."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-077",
      "source_page": 7,
      "text": "Статья 8",
      "words": [
        {
          "bbox": [
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            427.52052,
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          ],
          "text": "Статья"
        },
        {
          "bbox": [
            429.73896,
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            434.17584,
            519.39362
          ],
          "text": "8"
        }
      ]
    },
    {
      "bbox": [
        161.09226,
        512.10904,
        192.34194,
        519.46535
      ],
      "id": "pdf-007-line-078",
      "source_page": 7,
      "text": "Artikel 8",
      "words": [
        {
          "bbox": [
            161.09226,
            512.10904,
            185.68662,
            519.46535
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            187.90506,
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            192.34194,
            519.46535
          ],
          "text": "8"
        }
      ]
    },
    {
      "bbox": [
        349.97088,
        527.98528,
        484.08276,
        535.32565
      ],
      "id": "pdf-007-line-079",
      "source_page": 7,
      "text": "Морской и воздушный транспорт",
      "words": [
        {
          "bbox": [
            349.97088,
            527.98528,
            384.93126,
            535.30971
          ],
          "text": "Морской"
        },
        {
          "bbox": [
            387.1497,
            527.98528,
            392.02548,
            535.30971
          ],
          "text": "и"
        },
        {
          "bbox": [
            394.20402,
            528.00122,
            440.62368,
            535.32565
          ],
          "text": "воздушный"
        },
        {
          "bbox": [
            442.84212,
            528.00122,
            484.08276,
            535.32565
          ],
          "text": "транспорт"
        }
      ]
    },
    {
      "bbox": [
        124.46406,
        528.04904,
        228.96216,
        535.40535
      ],
      "id": "pdf-007-line-080",
      "source_page": 7,
      "text": "Seeschifffahrt und Luftfahrt",
      "words": [
        {
          "bbox": [
            124.46406,
            528.04904,
            177.37146,
            535.40535
          ],
          "text": "Seeschifffahrt"
        },
        {
          "bbox": [
            179.5899,
            528.04904,
            193.92996,
            535.40535
          ],
          "text": "und"
        },
        {
          "bbox": [
            196.1484,
            528.04904,
            228.96216,
            535.40535
          ],
          "text": "Luftfahrt"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-081",
      "source_page": 7,
      "text": "1. Прибыль, получаемая предприятием Договариваю-",
      "words": [
        {
          "bbox": [
            313.43046,
            543.90934,
            318.88878,
            551.28159
          ],
          "text": "1."
        },
        {
          "bbox": [
            323.32566,
            543.90934,
            358.94838,
            551.28159
          ],
          "text": "Прибыль,"
        },
        {
          "bbox": [
            365.46804,
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            409.90068,
            551.28159
          ],
          "text": "получаемая"
        },
        {
          "bbox": [
            416.42034,
            543.90934,
            470.14968,
            551.28159
          ],
          "text": "предприятием"
        },
        {
          "bbox": [
            476.66934,
            543.90934,
            529.12986,
            551.28159
          ],
          "text": "Договариваю-"
        }
      ]
    },
    {
      "bbox": [
        73.12872,
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        288.78822,
        551.31347
      ],
      "id": "pdf-007-line-082",
      "source_page": 7,
      "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats aus",
      "words": [
        {
          "bbox": [
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            81.65136,
            551.29753
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            86.08824,
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            117.40974,
            551.31347
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            120.95286,
            543.98107,
            139.72182,
            551.31347
          ],
          "text": "eines"
        },
        {
          "bbox": [
            143.26494,
            543.98107,
            195.74142,
            551.31347
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            199.28454,
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            218.0535,
            551.31347
          ],
          "text": "eines"
        },
        {
          "bbox": [
            221.54874,
            543.98107,
            272.53296,
            551.31347
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            276.07608,
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            288.78822,
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          ],
          "text": "aus"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-083",
      "source_page": 7,
      "text": "щегося Государства от использования морских или воздуш-",
      "words": [
        {
          "bbox": [
            304.90782,
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            331.2099,
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          ],
          "text": "щегося"
        },
        {
          "bbox": [
            333.57996,
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            560.82168
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            379.95972,
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            388.3866,
            560.82168
          ],
          "text": "от"
        },
        {
          "bbox": [
            390.75666,
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          ],
          "text": "использования"
        },
        {
          "bbox": [
            449.274,
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          ],
          "text": "морских"
        },
        {
          "bbox": [
            482.68626,
            553.44943,
            496.14054,
            560.82168
          ],
          "text": "или"
        },
        {
          "bbox": [
            498.5106,
            553.44943,
            529.10592,
            560.82168
          ],
          "text": "воздуш-"
        }
      ]
    },
    {
      "bbox": [
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        288.80418,
        560.84559
      ],
      "id": "pdf-007-line-084",
      "source_page": 7,
      "text": "dem Betrieb von Seeschiffen oder Luftfahrzeugen im interna-",
      "words": [
        {
          "bbox": [
            64.62204,
            553.51319,
            80.44638,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            83.64636,
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            109.35792,
            560.84559
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            112.5579,
            553.51319,
            125.51742,
            560.84559
          ],
          "text": "von"
        },
        {
          "bbox": [
            128.7174,
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            170.24532,
            560.84559
          ],
          "text": "Seeschiffen"
        },
        {
          "bbox": [
            173.4453,
            553.51319,
            189.70056,
            560.84559
          ],
          "text": "oder"
        },
        {
          "bbox": [
            192.90054,
            553.51319,
            246.24684,
            560.84559
          ],
          "text": "Luftfahrzeugen"
        },
        {
          "bbox": [
            249.39096,
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            257.96946,
            560.84559
          ],
          "text": "im"
        },
        {
          "bbox": [
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            560.84559
          ],
          "text": "interna-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-085",
      "source_page": 7,
      "text": "ных судов в международных перевозках, может облагаться",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ных"
        },
        {
          "bbox": [
            321.32268,
            562.96561,
            341.97492,
            570.33786
          ],
          "text": "судов"
        },
        {
          "bbox": [
            344.1774,
            562.96561,
            348.61428,
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          ],
          "text": "в"
        },
        {
          "bbox": [
            350.77686,
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          ],
          "text": "международных"
        },
        {
          "bbox": [
            414.23382,
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            459.9273,
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          ],
          "text": "перевозках,"
        },
        {
          "bbox": [
            462.12978,
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            485.81442,
            570.34583
          ],
          "text": "может"
        },
        {
          "bbox": [
            487.96104,
            562.97358,
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            570.34583
          ],
          "text": "облагаться"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-086",
      "source_page": 7,
      "text": "tionalen Verkehr können nur in diesem Vertragsstaat besteuert",
      "words": [
        {
          "bbox": [
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          "text": "tionalen"
        },
        {
          "bbox": [
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            122.27754,
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          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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            570.36974
          ],
          "text": "nur"
        },
        {
          "bbox": [
            168.06678,
            563.03734,
            174.27522,
            570.36974
          ],
          "text": "in"
        },
        {
          "bbox": [
            176.94054,
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            202.8117,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            255.13656,
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          "text": "besteuert"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-087",
      "source_page": 7,
      "text": "налогом только в этом Договаривающемся Государстве.",
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        {
          "bbox": [
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          "text": "налогом"
        },
        {
          "bbox": [
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          ],
          "text": "только"
        },
        {
          "bbox": [
            365.01318,
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            369.45006,
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "этом"
        },
        {
          "bbox": [
            391.6185,
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          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            468.00306,
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          "text": "Государстве."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-088",
      "source_page": 7,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            64.62204,
            572.56946,
            93.14256,
            579.90186
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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        595.80201
      ],
      "id": "pdf-007-line-089",
      "source_page": 7,
      "text": "2. Для целей настоящей статьи термин «прибыль от экс-",
      "words": [
        {
          "bbox": [
            313.42248,
            588.42179,
            320.0778,
            595.79404
          ],
          "text": "2."
        },
        {
          "bbox": [
            324.51468,
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            338.8707,
            595.79404
          ],
          "text": "Для"
        },
        {
          "bbox": [
            341.12904,
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            363.45708,
            595.80201
          ],
          "text": "целей"
        },
        {
          "bbox": [
            365.75532,
            588.42976,
            406.581,
            595.80201
          ],
          "text": "настоящей"
        },
        {
          "bbox": [
            408.87924,
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            433.1943,
            595.80201
          ],
          "text": "статьи"
        },
        {
          "bbox": [
            435.49254,
            588.42976,
            462.54474,
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          ],
          "text": "термин"
        },
        {
          "bbox": [
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            501.31956,
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          ],
          "text": "«прибыль"
        },
        {
          "bbox": [
            503.6178,
            588.42976,
            512.04468,
            595.80201
          ],
          "text": "от"
        },
        {
          "bbox": [
            514.34292,
            588.42976,
            529.09794,
            595.80201
          ],
          "text": "экс-"
        }
      ]
    },
    {
      "bbox": [
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        288.82812,
        595.82592
      ],
      "id": "pdf-007-line-090",
      "source_page": 7,
      "text": "(2) Für Zwecke dieses Artikels beinhaltet der Begriff",
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        {
          "bbox": [
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            81.68328,
            595.81795
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            86.12016,
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            97.7949,
            595.81795
          ],
          "text": "Für"
        },
        {
          "bbox": [
            105.08862,
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            133.01064,
            595.81795
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            140.30436,
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            163.30272,
            595.81795
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            170.59644,
            588.49352,
            196.89852,
            595.82592
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
            204.19224,
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            239.22444,
            595.82592
          ],
          "text": "beinhaltet"
        },
        {
          "bbox": [
            246.51816,
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            258.1929,
            595.82592
          ],
          "text": "der"
        },
        {
          "bbox": [
            265.48662,
            588.49352,
            288.82812,
            595.82592
          ],
          "text": "Begriff"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
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        529.08198,
        605.33413
      ],
      "id": "pdf-007-line-091",
      "source_page": 7,
      "text": "плуатации морских или воздушных судов в международных",
      "words": [
        {
          "bbox": [
            304.92378,
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            343.26768,
            605.33413
          ],
          "text": "плуатации"
        },
        {
          "bbox": [
            345.42228,
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            376.46448,
            605.33413
          ],
          "text": "морских"
        },
        {
          "bbox": [
            378.61908,
            597.96188,
            392.04144,
            605.33413
          ],
          "text": "или"
        },
        {
          "bbox": [
            394.19604,
            597.96188,
            436.32246,
            605.33413
          ],
          "text": "воздушных"
        },
        {
          "bbox": [
            438.47706,
            597.96188,
            459.1293,
            605.33413
          ],
          "text": "судов"
        },
        {
          "bbox": [
            461.2839,
            597.96188,
            465.72078,
            605.33413
          ],
          "text": "в"
        },
        {
          "bbox": [
            467.87538,
            597.96188,
            529.08198,
            605.33413
          ],
          "text": "международных"
        }
      ]
    },
    {
      "bbox": [
        64.60608,
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        288.81216,
        605.37398
      ],
      "id": "pdf-007-line-092",
      "source_page": 7,
      "text": "„Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-",
      "words": [
        {
          "bbox": [
            64.60608,
            598.04158,
            99.32706,
            605.37398
          ],
          "text": "„Gewinne"
        },
        {
          "bbox": [
            104.17092,
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            116.88306,
            605.37398
          ],
          "text": "aus"
        },
        {
          "bbox": [
            121.72692,
            598.04158,
            137.55126,
            605.37398
          ],
          "text": "dem"
        },
        {
          "bbox": [
            142.39512,
            598.04158,
            168.10668,
            605.37398
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            172.95054,
            598.04158,
            185.95794,
            605.37398
          ],
          "text": "von"
        },
        {
          "bbox": [
            190.8018,
            598.04158,
            232.27386,
            605.37398
          ],
          "text": "Seeschiffen"
        },
        {
          "bbox": [
            237.11772,
            598.04158,
            253.37298,
            605.37398
          ],
          "text": "oder"
        },
        {
          "bbox": [
            258.21684,
            598.04158,
            288.81216,
            605.37398
          ],
          "text": "Luftfahr-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-093",
      "source_page": 7,
      "text": "перевозках» включает также суммы прибыли от:",
      "words": [
        {
          "bbox": [
            304.9158,
            607.494,
            352.82772,
            614.86625
          ],
          "text": "перевозках»"
        },
        {
          "bbox": [
            355.04616,
            607.494,
            391.86588,
            614.86625
          ],
          "text": "включает"
        },
        {
          "bbox": [
            394.08432,
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            416.97096,
            614.86625
          ],
          "text": "также"
        },
        {
          "bbox": [
            419.1894,
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          ],
          "text": "суммы"
        },
        {
          "bbox": [
            445.65108,
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          ],
          "text": "прибыли"
        },
        {
          "bbox": [
            480.396,
            607.494,
            491.04132,
            614.86625
          ],
          "text": "от:"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-094",
      "source_page": 7,
      "text": "zeugen im internationalen Verkehr“ auch die Gewinne aus der",
      "words": [
        {
          "bbox": [
            64.638,
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            90.4932,
            614.9061
          ],
          "text": "zeugen"
        },
        {
          "bbox": [
            92.71164,
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            101.29014,
            614.9061
          ],
          "text": "im"
        },
        {
          "bbox": [
            103.50858,
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            614.9061
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            158.29128,
            607.5737,
            188.59134,
            614.9061
          ],
          "text": "Verkehr“"
        },
        {
          "bbox": [
            190.80978,
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          ],
          "text": "auch"
        },
        {
          "bbox": [
            210.4725,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            223.42404,
            607.5737,
            254.74554,
            614.9061
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            256.96398,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            271.89456,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-095",
      "source_page": 7,
      "text": "a) нерегулярной сдачи внаем порожних морских или",
      "words": [
        {
          "bbox": [
            304.93176,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.65986,
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            369.2745,
            630.78234
          ],
          "text": "нерегулярной"
        },
        {
          "bbox": [
            376.04952,
            623.41009,
            398.0823,
            630.78234
          ],
          "text": "сдачи"
        },
        {
          "bbox": [
            404.79348,
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            427.85568,
            630.79031
          ],
          "text": "внаем"
        },
        {
          "bbox": [
            434.6307,
            623.41806,
            471.06738,
            630.79031
          ],
          "text": "порожних"
        },
        {
          "bbox": [
            477.8424,
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          ],
          "text": "морских"
        },
        {
          "bbox": [
            515.65962,
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            529.1139,
            630.79031
          ],
          "text": "или"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        623.48979,
        288.78024,
        630.82219
      ],
      "id": "pdf-007-line-096",
      "source_page": 7,
      "text": "a) gelegentlichen Vermietung von leeren Seeschiffen oder",
      "words": [
        {
          "bbox": [
            64.638,
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            70.99008,
            630.82219
          ],
          "text": "a)"
        },
        {
          "bbox": [
            77.3661,
            623.48979,
            129.09246,
            630.82219
          ],
          "text": "gelegentlichen"
        },
        {
          "bbox": [
            134.53482,
            623.48979,
            174.69018,
            630.82219
          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
            180.13254,
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            193.13994,
            630.82219
          ],
          "text": "von"
        },
        {
          "bbox": [
            198.5823,
            623.48979,
            220.16022,
            630.82219
          ],
          "text": "leeren"
        },
        {
          "bbox": [
            225.60258,
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            267.1305,
            630.82219
          ],
          "text": "Seeschiffen"
        },
        {
          "bbox": [
            272.52498,
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          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-097",
      "source_page": 7,
      "text": "воздушных судов и",
      "words": [
        {
          "bbox": [
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            359.74638,
            640.32243
          ],
          "text": "воздушных"
        },
        {
          "bbox": [
            361.96482,
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            382.61706,
            640.32243
          ],
          "text": "судов"
        },
        {
          "bbox": [
            384.8355,
            632.95018,
            389.27238,
            640.32243
          ],
          "text": "и"
        }
      ]
    },
    {
      "bbox": [
        77.3262,
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        146.49684,
        640.35431
      ],
      "id": "pdf-007-line-098",
      "source_page": 7,
      "text": "Luftfahrzeugen und",
      "words": [
        {
          "bbox": [
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            130.6725,
            640.35431
          ],
          "text": "Luftfahrzeugen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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        529.1139,
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      ],
      "id": "pdf-007-line-099",
      "source_page": 7,
      "text": "b) использования или сдачи внаем контейнеров (включая",
      "words": [
        {
          "bbox": [
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            648.86627,
            312.018,
            656.23852
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.65188,
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            373.83108,
            656.23852
          ],
          "text": "использования"
        },
        {
          "bbox": [
            376.48044,
            648.86627,
            389.93472,
            656.23852
          ],
          "text": "или"
        },
        {
          "bbox": [
            392.58408,
            648.86627,
            414.561,
            656.23852
          ],
          "text": "сдачи"
        },
        {
          "bbox": [
            417.21036,
            648.87424,
            440.27256,
            656.24649
          ],
          "text": "внаем"
        },
        {
          "bbox": [
            442.92192,
            648.87424,
            490.96152,
            656.24649
          ],
          "text": "контейнеров"
        },
        {
          "bbox": [
            493.61088,
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            529.1139,
            656.24649
          ],
          "text": "(включая"
        }
      ]
    },
    {
      "bbox": [
        64.638,
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        288.7962,
        656.28634
      ],
      "id": "pdf-007-line-100",
      "source_page": 7,
      "text": "b) Nutzung oder Vermietung von Containern (einschließlich",
      "words": [
        {
          "bbox": [
            64.638,
            648.95394,
            71.43696,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            77.3661,
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            107.36292,
            656.28634
          ],
          "text": "Nutzung"
        },
        {
          "bbox": [
            111.95142,
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            128.1588,
            656.28634
          ],
          "text": "oder"
        },
        {
          "bbox": [
            132.7473,
            648.95394,
            172.95852,
            656.28634
          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
            177.54702,
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            190.55442,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            195.14292,
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            234.4524,
            656.28634
          ],
          "text": "Containern"
        },
        {
          "bbox": [
            239.0409,
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            656.28634
          ],
          "text": "(einschließlich"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-101",
      "source_page": 7,
      "text": "трейлеры и принадлежащее к ним оборудование для",
      "words": [
        {
          "bbox": [
            317.65986,
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            354.14442,
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          ],
          "text": "трейлеры"
        },
        {
          "bbox": [
            358.19028,
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            362.62716,
            665.76267
          ],
          "text": "и"
        },
        {
          "bbox": [
            366.67302,
            658.39042,
            428.33448,
            665.76267
          ],
          "text": "принадлежащее"
        },
        {
          "bbox": [
            432.38034,
            658.39042,
            436.81722,
            665.76267
          ],
          "text": "к"
        },
        {
          "bbox": [
            440.86308,
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            455.05152,
            665.76267
          ],
          "text": "ним"
        },
        {
          "bbox": [
            459.09738,
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            511.14294,
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          ],
          "text": "оборудование"
        },
        {
          "bbox": [
            515.1888,
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          ],
          "text": "для"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-102",
      "source_page": 7,
      "text": "Trailern und zugehöriger Ausstattung, die dem Transport der",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Trailern"
        },
        {
          "bbox": [
            105.04074,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            120.49002,
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            162.54462,
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          ],
          "text": "zugehöriger"
        },
        {
          "bbox": [
            164.388,
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            209.475,
            665.81049
          ],
          "text": "Ausstattung,"
        },
        {
          "bbox": [
            211.31838,
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            222.10734,
            665.81049
          ],
          "text": "die"
        },
        {
          "bbox": [
            223.95072,
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            239.77506,
            665.81049
          ],
          "text": "dem"
        },
        {
          "bbox": [
            241.61844,
            658.47809,
            275.2701,
            665.81049
          ],
          "text": "Transport"
        },
        {
          "bbox": [
            277.11348,
            658.47809,
            288.78822,
            665.81049
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        317.6439,
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        422.5011,
        675.30276
      ],
      "id": "pdf-007-line-103",
      "source_page": 7,
      "text": "контейнерного транспорта),",
      "words": [
        {
          "bbox": [
            317.6439,
            667.93051,
            372.89742,
            675.30276
          ],
          "text": "контейнерного"
        },
        {
          "bbox": [
            375.11586,
            667.93051,
            422.5011,
            675.30276
          ],
          "text": "транспорта),"
        }
      ]
    },
    {
      "bbox": [
        77.33418,
        668.01818,
        142.51482,
        675.35058
      ],
      "id": "pdf-007-line-104",
      "source_page": 7,
      "text": "Container dienen),",
      "words": [
        {
          "bbox": [
            77.33418,
            668.01818,
            112.06314,
            675.35058
          ],
          "text": "Container"
        },
        {
          "bbox": [
            114.28158,
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            142.51482,
            675.35058
          ],
          "text": "dienen),"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
        683.83863,
        529.09794,
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      ],
      "id": "pdf-007-line-105",
      "source_page": 7,
      "text": "если такие виды деятельности относятся к эксплуатации",
      "words": [
        {
          "bbox": [
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          ],
          "text": "если"
        },
        {
          "bbox": [
            325.80744,
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            347.22576,
            691.21088
          ],
          "text": "такие"
        },
        {
          "bbox": [
            350.6811,
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            370.1922,
            691.21088
          ],
          "text": "виды"
        },
        {
          "bbox": [
            373.64754,
            683.83863,
            425.70108,
            691.21088
          ],
          "text": "деятельности"
        },
        {
          "bbox": [
            429.15642,
            683.83863,
            467.3088,
            691.21088
          ],
          "text": "относятся"
        },
        {
          "bbox": [
            470.76414,
            683.85457,
            475.20102,
            691.22682
          ],
          "text": "к"
        },
        {
          "bbox": [
            478.65636,
            683.85457,
            529.09794,
            691.22682
          ],
          "text": "эксплуатации"
        }
      ]
    },
    {
      "bbox": [
        64.64598,
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      ],
      "id": "pdf-007-line-106",
      "source_page": 7,
      "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen oder Luft-",
      "words": [
        {
          "bbox": [
            64.64598,
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            83.85384,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            86.15208,
            683.93427,
            105.2163,
            691.26667
          ],
          "text": "diese"
        },
        {
          "bbox": [
            107.45868,
            683.94224,
            146.62452,
            691.27464
          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
            148.92276,
            683.94224,
            163.99698,
            691.27464
          ],
          "text": "zum"
        },
        {
          "bbox": [
            166.29522,
            683.94224,
            192.00678,
            691.27464
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            194.30502,
            683.94224,
            207.31242,
            691.27464
          ],
          "text": "von"
        },
        {
          "bbox": [
            209.61066,
            683.94224,
            251.0907,
            691.27464
          ],
          "text": "Seeschiffen"
        },
        {
          "bbox": [
            253.38894,
            683.94224,
            269.6442,
            691.27464
          ],
          "text": "oder"
        },
        {
          "bbox": [
            271.94244,
            683.94224,
            288.7962,
            691.27464
          ],
          "text": "Luft-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-107",
      "source_page": 7,
      "text": "морских или воздушных судов в международных перевоз-",
      "words": [
        {
          "bbox": [
            304.93176,
            693.38669,
            335.97396,
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          ],
          "text": "морских"
        },
        {
          "bbox": [
            338.97444,
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            352.3968,
            700.75894
          ],
          "text": "или"
        },
        {
          "bbox": [
            355.39728,
            693.37872,
            397.5237,
            700.75097
          ],
          "text": "воздушных"
        },
        {
          "bbox": [
            400.52418,
            693.37872,
            421.17642,
            700.75097
          ],
          "text": "судов"
        },
        {
          "bbox": [
            424.1769,
            693.37872,
            428.61378,
            700.75097
          ],
          "text": "в"
        },
        {
          "bbox": [
            431.61426,
            693.37872,
            492.86874,
            700.75097
          ],
          "text": "международных"
        },
        {
          "bbox": [
            495.82134,
            693.37872,
            529.08996,
            700.75097
          ],
          "text": "перевоз-"
        }
      ]
    },
    {
      "bbox": [
        64.62204,
        693.48233,
        232.48134,
        700.81473
      ],
      "id": "pdf-007-line-108",
      "source_page": 7,
      "text": "fahrzeugen im internationalen Verkehr gehören.",
      "words": [
        {
          "bbox": [
            64.62204,
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            104.2188,
            700.81473
          ],
          "text": "fahrzeugen"
        },
        {
          "bbox": [
            106.43724,
            693.48233,
            115.01574,
            700.81473
          ],
          "text": "im"
        },
        {
          "bbox": [
            117.23418,
            693.48233,
            169.80642,
            700.81473
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            172.02486,
            693.48233,
            198.92544,
            700.81473
          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
            201.14388,
            693.48233,
            232.48134,
            700.81473
          ],
          "text": "gehören."
        }
      ]
    },
    {
      "bbox": [
        304.9158,
        702.91881,
        319.998,
        710.29106
      ],
      "id": "pdf-007-line-109",
      "source_page": 7,
      "text": "ках.",
      "words": [
        {
          "bbox": [
            304.9158,
            702.91881,
            319.998,
            710.29106
          ],
          "text": "ках."
        }
      ]
    },
    {
      "bbox": [
        313.39854,
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        529.1139,
        726.20715
      ],
      "id": "pdf-007-line-110",
      "source_page": 7,
      "text": "3. Если место фактического руководящего органа пред-",
      "words": [
        {
          "bbox": [
            313.39854,
            718.82693,
            320.05386,
            726.19918
          ],
          "text": "3."
        },
        {
          "bbox": [
            324.49074,
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            342.8208,
            726.19918
          ],
          "text": "Если"
        },
        {
          "bbox": [
            345.58986,
            718.82693,
            367.7583,
            726.19918
          ],
          "text": "место"
        },
        {
          "bbox": [
            370.52736,
            718.82693,
            422.91606,
            726.19918
          ],
          "text": "фактического"
        },
        {
          "bbox": [
            425.68512,
            718.8349,
            478.16958,
            726.20715
          ],
          "text": "руководящего"
        },
        {
          "bbox": [
            480.93864,
            718.8349,
            505.90008,
            726.20715
          ],
          "text": "органа"
        },
        {
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      "text": "(3) Befindet sich der Ort der tatsächlichen Geschäftsleitung",
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          "text": "том"
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      "text": "so gilt er als in dem Vertragsstaat gelegen, in dem der Hei-",
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