{
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      "id": "pdf-012-line-001",
      "source_page": 12,
      "text": "1157",
      "words": [
        {
          "bbox": [
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          "text": "1157"
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      ]
    },
    {
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      "id": "pdf-012-line-002",
      "source_page": 12,
      "text": "Bundesgesetzblatt Jahrgang 2005 Teil II Nr. 25, ausgegeben zu Bonn am 19. Oktober 2005",
      "words": [
        {
          "bbox": [
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          "text": "Bundesgesetzblatt"
        },
        {
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          ],
          "text": "Jahrgang"
        },
        {
          "bbox": [
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          ],
          "text": "2005"
        },
        {
          "bbox": [
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          ],
          "text": "Teil"
        },
        {
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          "text": "II"
        },
        {
          "bbox": [
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          ],
          "text": "Nr."
        },
        {
          "bbox": [
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          ],
          "text": "25,"
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        {
          "bbox": [
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          ],
          "text": "ausgegeben"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            372.57122,
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          ],
          "text": "Bonn"
        },
        {
          "bbox": [
            396.26046,
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          ],
          "text": "am"
        },
        {
          "bbox": [
            411.2391,
            56.33069,
            423.7213,
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          ],
          "text": "19."
        },
        {
          "bbox": [
            426.21774,
            56.33069,
            458.82412,
            64.58309
          ],
          "text": "Oktober"
        },
        {
          "bbox": [
            461.32056,
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          ],
          "text": "2005"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-003",
      "source_page": 12,
      "text": "einem Vertragsstaat besteht, können in diesem Staat besteuert",
      "words": [
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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            89.3643
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            137.71086,
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          ],
          "text": "besteht,"
        },
        {
          "bbox": [
            168.95256,
            82.0319,
            195.22272,
            89.3643
          ],
          "text": "können"
        },
        {
          "bbox": [
            197.48904,
            82.0319,
            203.69748,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            205.9638,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            234.10128,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-004",
      "source_page": 12,
      "text": "женного в Договаривающемся Государстве, может обла-",
      "words": [
        {
          "bbox": [
            304.90782,
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          ],
          "text": "женного"
        },
        {
          "bbox": [
            340.7061,
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          ],
          "text": "в"
        },
        {
          "bbox": [
            350.07462,
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          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            429.21228,
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          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            480.13266,
            82.04784,
            503.8173,
            89.42009
          ],
          "text": "может"
        },
        {
          "bbox": [
            508.74894,
            82.04784,
            529.09794,
            89.42009
          ],
          "text": "обла-"
        }
      ]
    },
    {
      "bbox": [
        64.66992,
        91.56402,
        93.11862,
        98.89642
      ],
      "id": "pdf-012-line-005",
      "source_page": 12,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            64.66992,
            91.56402,
            93.11862,
            98.89642
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        304.92378,
        91.58793,
        435.81972,
        98.97612
      ],
      "id": "pdf-012-line-006",
      "source_page": 12,
      "text": "гаться налогом в этом Государстве.",
      "words": [
        {
          "bbox": [
            304.92378,
            91.58793,
            328.36104,
            98.96018
          ],
          "text": "гаться"
        },
        {
          "bbox": [
            330.57948,
            91.58793,
            360.99924,
            98.96018
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            363.18576,
            91.60387,
            367.62264,
            98.97612
          ],
          "text": "в"
        },
        {
          "bbox": [
            369.84108,
            91.60387,
            387.57264,
            98.97612
          ],
          "text": "этом"
        },
        {
          "bbox": [
            389.79108,
            91.60387,
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            98.97612
          ],
          "text": "Государстве."
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-007",
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      "text": "(3) Gewinne aus der Veräußerung beweglichen Vermögens,",
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          "text": "(3)"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Veräußerung"
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          ],
          "text": "beweglichen"
        },
        {
          "bbox": [
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          "text": "Vermögens,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-008",
      "source_page": 12,
      "text": "3. Прибыль от отчуждения движимого имущества, пред-",
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        {
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          "text": "3."
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          "text": "Прибыль"
        },
        {
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          ],
          "text": "от"
        },
        {
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          "text": "отчуждения"
        },
        {
          "bbox": [
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          ],
          "text": "движимого"
        },
        {
          "bbox": [
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          ],
          "text": "имущества,"
        },
        {
          "bbox": [
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          ],
          "text": "пред-"
        }
      ]
    },
    {
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      "id": "pdf-012-line-009",
      "source_page": 12,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein",
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        {
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          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsvermögen"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            183.8193,
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            241.44288,
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            259.69314,
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            270.4821,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "ein"
        }
      ]
    },
    {
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      "id": "pdf-012-line-010",
      "source_page": 12,
      "text": "ставляющего собой активы постоянного учреждения, кото-",
      "words": [
        {
          "bbox": [
            304.90782,
            116.98035,
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          ],
          "text": "ставляющего"
        },
        {
          "bbox": [
            356.7858,
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            378.52332,
            124.3526
          ],
          "text": "собой"
        },
        {
          "bbox": [
            380.7657,
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            408.26478,
            124.3526
          ],
          "text": "активы"
        },
        {
          "bbox": [
            410.50716,
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          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            458.99364,
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            507.23274,
            124.3526
          ],
          "text": "учреждения,"
        },
        {
          "bbox": [
            509.47512,
            116.98035,
            529.1139,
            124.3526
          ],
          "text": "кото-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
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        133.82893
      ],
      "id": "pdf-012-line-011",
      "source_page": 12,
      "text": "Unternehmen eines Vertragsstaats im anderen Vertragsstaat",
      "words": [
        {
          "bbox": [
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            113.1165,
            133.82893
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            140.47194,
            126.49653,
            191.4003,
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          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            195.69354,
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            204.27204,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            208.56528,
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            237.54066,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            241.8339,
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            133.82096
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-012",
      "source_page": 12,
      "text": "рое предприятие Договаривающегося Государства имеет",
      "words": [
        {
          "bbox": [
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            318.25038,
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          ],
          "text": "рое"
        },
        {
          "bbox": [
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          ],
          "text": "предприятие"
        },
        {
          "bbox": [
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          ],
          "text": "Договаривающегося"
        },
        {
          "bbox": [
            457.5732,
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            501.53502,
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          ],
          "text": "Государства"
        },
        {
          "bbox": [
            506.48262,
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          ],
          "text": "имеет"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-013",
      "source_page": 12,
      "text": "hat, oder das zu einer festen Einrichtung gehört, die einer in",
      "words": [
        {
          "bbox": [
            64.61406,
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
            81.4758,
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            97.73106,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            101.13852,
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            129.22812,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            150.07188,
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          ],
          "text": "festen"
        },
        {
          "bbox": [
            175.35252,
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          ],
          "text": "Einrichtung"
        },
        {
          "bbox": [
            218.89938,
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          ],
          "text": "gehört,"
        },
        {
          "bbox": [
            247.5795,
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            258.36846,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            261.77592,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            282.61968,
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          ],
          "text": "in"
        }
      ]
    },
    {
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      "id": "pdf-012-line-014",
      "source_page": 12,
      "text": "в другом Договаривающемся Государстве, или относящего-",
      "words": [
        {
          "bbox": [
            304.93176,
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            309.36864,
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          ],
          "text": "в"
        },
        {
          "bbox": [
            312.20154,
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            337.8732,
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          ],
          "text": "другом"
        },
        {
          "bbox": [
            340.7061,
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          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            417.69714,
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          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            466.55868,
            136.05256,
            480.01296,
            143.42481
          ],
          "text": "или"
        },
        {
          "bbox": [
            482.84586,
            136.05256,
            529.10592,
            143.42481
          ],
          "text": "относящего-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-015",
      "source_page": 12,
      "text": "einem Vertragsstaat ansässigen Person für die Ausübung einer",
      "words": [
        {
          "bbox": [
            64.66194,
            145.56077,
            86.184,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            88.55406,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            137.91834,
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            177.96996,
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          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            180.34002,
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            205.42116,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            207.79122,
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            217.24752,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            219.61758,
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            230.40654,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            232.7766,
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            268.99782,
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          ],
          "text": "Ausübung"
        },
        {
          "bbox": [
            271.36788,
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            152.89317
          ],
          "text": "einer"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-016",
      "source_page": 12,
      "text": "ся к постоянной базе, которой располагает резидент Дого-",
      "words": [
        {
          "bbox": [
            304.93176,
            145.58468,
            313.34268,
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          ],
          "text": "ся"
        },
        {
          "bbox": [
            315.86436,
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            320.30124,
            152.95693
          ],
          "text": "к"
        },
        {
          "bbox": [
            322.82292,
            145.58468,
            366.31392,
            152.95693
          ],
          "text": "постоянной"
        },
        {
          "bbox": [
            368.8356,
            145.58468,
            388.15518,
            152.95693
          ],
          "text": "базе,"
        },
        {
          "bbox": [
            390.67686,
            145.58468,
            420.96894,
            152.95693
          ],
          "text": "которой"
        },
        {
          "bbox": [
            423.49062,
            145.58468,
            469.39158,
            152.95693
          ],
          "text": "располагает"
        },
        {
          "bbox": [
            471.91326,
            145.58468,
            506.95344,
            152.95693
          ],
          "text": "резидент"
        },
        {
          "bbox": [
            509.47512,
            145.58468,
            529.10592,
            152.95693
          ],
          "text": "Дого-"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        155.09289,
        288.80418,
        162.42529
      ],
      "id": "pdf-012-line-017",
      "source_page": 12,
      "text": "selbständigen Arbeit im anderen Vertragsstaat zur Verfügung",
      "words": [
        {
          "bbox": [
            64.638,
            155.09289,
            114.40128,
            162.42529
          ],
          "text": "selbständigen"
        },
        {
          "bbox": [
            118.00824,
            155.09289,
            139.13928,
            162.42529
          ],
          "text": "Arbeit"
        },
        {
          "bbox": [
            142.74624,
            155.09289,
            151.32474,
            162.42529
          ],
          "text": "im"
        },
        {
          "bbox": [
            154.9317,
            155.09289,
            183.90708,
            162.42529
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            187.51404,
            155.09289,
            234.4524,
            162.42529
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            238.05936,
            155.09289,
            248.98398,
            162.42529
          ],
          "text": "zur"
        },
        {
          "bbox": [
            252.59094,
            155.09289,
            288.80418,
            162.42529
          ],
          "text": "Verfügung"
        }
      ]
    },
    {
      "bbox": [
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        155.10883,
        529.08198,
        162.48905
      ],
      "id": "pdf-012-line-018",
      "source_page": 12,
      "text": "варивающегося Государства для оказания независимых",
      "words": [
        {
          "bbox": [
            304.93176,
            155.1168,
            364.02366,
            162.48905
          ],
          "text": "варивающегося"
        },
        {
          "bbox": [
            369.6336,
            155.10883,
            413.6433,
            162.48108
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            419.26122,
            155.10883,
            433.17036,
            162.48108
          ],
          "text": "для"
        },
        {
          "bbox": [
            438.78828,
            155.10883,
            473.8524,
            162.48108
          ],
          "text": "оказания"
        },
        {
          "bbox": [
            479.47032,
            155.10883,
            529.08198,
            162.48108
          ],
          "text": "независимых"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        164.63298,
        288.80418,
        171.96538
      ],
      "id": "pdf-012-line-019",
      "source_page": 12,
      "text": "steht, einschließlich derartiger Gewinne, die bei der Ver-",
      "words": [
        {
          "bbox": [
            64.638,
            164.63298,
            84.59598,
            171.96538
          ],
          "text": "steht,"
        },
        {
          "bbox": [
            90.43734,
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            138.10986,
            171.96538
          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
            143.95122,
            164.63298,
            178.37694,
            171.96538
          ],
          "text": "derartiger"
        },
        {
          "bbox": [
            184.2183,
            164.63298,
            217.75824,
            171.96538
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            223.5996,
            164.63298,
            234.38856,
            171.96538
          ],
          "text": "die"
        },
        {
          "bbox": [
            240.22992,
            164.63298,
            250.96302,
            171.96538
          ],
          "text": "bei"
        },
        {
          "bbox": [
            256.80438,
            164.63298,
            268.47912,
            171.96538
          ],
          "text": "der"
        },
        {
          "bbox": [
            274.32048,
            164.63298,
            288.80418,
            171.96538
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
        304.9158,
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        529.10592,
        172.02117
      ],
      "id": "pdf-012-line-020",
      "source_page": 12,
      "text": "личных услуг в другом Договаривающемся Государстве,",
      "words": [
        {
          "bbox": [
            304.9158,
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            332.41488,
            172.02117
          ],
          "text": "личных"
        },
        {
          "bbox": [
            337.7934,
            164.64892,
            357.28056,
            172.02117
          ],
          "text": "услуг"
        },
        {
          "bbox": [
            362.65908,
            164.64892,
            367.09596,
            172.02117
          ],
          "text": "в"
        },
        {
          "bbox": [
            372.47448,
            164.64892,
            398.14614,
            172.02117
          ],
          "text": "другом"
        },
        {
          "bbox": [
            403.52466,
            164.64892,
            477.69876,
            172.02117
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            483.07728,
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          ],
          "text": "Государстве,"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        174.1651,
        288.78024,
        181.4975
      ],
      "id": "pdf-012-line-021",
      "source_page": 12,
      "text": "äußerung einer solchen Betriebsstätte (allein oder mit dem",
      "words": [
        {
          "bbox": [
            64.63002,
            174.1651,
            98.18592,
            181.4975
          ],
          "text": "äußerung"
        },
        {
          "bbox": [
            102.77442,
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            120.21072,
            181.4975
          ],
          "text": "einer"
        },
        {
          "bbox": [
            124.79922,
            174.1651,
            152.58558,
            181.4975
          ],
          "text": "solchen"
        },
        {
          "bbox": [
            157.11822,
            174.1651,
            206.9214,
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            211.5099,
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            231.8988,
            181.4975
          ],
          "text": "(allein"
        },
        {
          "bbox": [
            236.4873,
            174.1651,
            252.74256,
            181.4975
          ],
          "text": "oder"
        },
        {
          "bbox": [
            257.33106,
            174.1651,
            268.42326,
            181.4975
          ],
          "text": "mit"
        },
        {
          "bbox": [
            273.01176,
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            288.78024,
            181.4975
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        304.9018,
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        181.54532
      ],
      "id": "pdf-012-line-022",
      "source_page": 12,
      "text": "включая такие суммы прибыли, которые извлекаются в свя-",
      "words": [
        {
          "bbox": [
            304.9018,
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            337.08892,
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          ],
          "text": "включая"
        },
        {
          "bbox": [
            339.12212,
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            360.111,
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          ],
          "text": "такие"
        },
        {
          "bbox": [
            362.1442,
            174.17307,
            385.94828,
            181.54532
          ],
          "text": "суммы"
        },
        {
          "bbox": [
            387.98148,
            174.17307,
            422.02976,
            181.54532
          ],
          "text": "прибыли,"
        },
        {
          "bbox": [
            424.06296,
            174.17307,
            455.02234,
            181.54532
          ],
          "text": "которые"
        },
        {
          "bbox": [
            457.05554,
            174.17307,
            505.46134,
            181.54532
          ],
          "text": "извлекаются"
        },
        {
          "bbox": [
            507.49454,
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            511.84246,
            181.54532
          ],
          "text": "в"
        },
        {
          "bbox": [
            513.87566,
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            181.54532
          ],
          "text": "свя-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-023",
      "source_page": 12,
      "text": "übrigen Unternehmen) oder einer solchen festen Einrichtung",
      "words": [
        {
          "bbox": [
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            91.51464,
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          "text": "übrigen"
        },
        {
          "bbox": [
            95.39292,
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          ],
          "text": "Unternehmen)"
        },
        {
          "bbox": [
            149.8245,
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            166.07976,
            191.02962
          ],
          "text": "oder"
        },
        {
          "bbox": [
            169.95804,
            183.69722,
            187.39434,
            191.02962
          ],
          "text": "einer"
        },
        {
          "bbox": [
            191.20878,
            183.68925,
            218.99514,
            191.02165
          ],
          "text": "solchen"
        },
        {
          "bbox": [
            222.87342,
            183.68925,
            244.7466,
            191.02165
          ],
          "text": "festen"
        },
        {
          "bbox": [
            248.62488,
            183.68925,
            288.82812,
            191.02165
          ],
          "text": "Einrichtung"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
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      ],
      "id": "pdf-012-line-024",
      "source_page": 12,
      "text": "зи с отчуждением такого постоянного учреждения (отдель-",
      "words": [
        {
          "bbox": [
            304.90782,
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            313.3347,
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          ],
          "text": "зи"
        },
        {
          "bbox": [
            315.5292,
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            319.5192,
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          ],
          "text": "с"
        },
        {
          "bbox": [
            321.7137,
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            372.5862,
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          ],
          "text": "отчуждением"
        },
        {
          "bbox": [
            374.7807,
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            398.65686,
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          ],
          "text": "такого"
        },
        {
          "bbox": [
            400.85136,
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            447.0795,
            191.09338
          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            449.274,
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            495.29466,
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          ],
          "text": "учреждения"
        },
        {
          "bbox": [
            497.48916,
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            529.1139,
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          ],
          "text": "(отдель-"
        }
      ]
    },
    {
      "bbox": [
        64.66194,
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        274.56786,
        200.56174
      ],
      "id": "pdf-012-line-025",
      "source_page": 12,
      "text": "erzielt werden, können im anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            64.66194,
            193.22934,
            85.71318,
            200.56174
          ],
          "text": "erzielt"
        },
        {
          "bbox": [
            87.93162,
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            116.45214,
            200.56174
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            118.67058,
            193.22934,
            144.98862,
            200.56174
          ],
          "text": "können"
        },
        {
          "bbox": [
            147.20706,
            193.22934,
            155.78556,
            200.56174
          ],
          "text": "im"
        },
        {
          "bbox": [
            158.004,
            193.22934,
            186.97938,
            200.56174
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            189.19782,
            193.22934,
            207.96678,
            200.56174
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            210.12936,
            193.22934,
            243.8289,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            246.04734,
            193.22934,
            274.56786,
            200.56174
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        304.93974,
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        529.08198,
        200.6255
      ],
      "id": "pdf-012-line-026",
      "source_page": 12,
      "text": "но или вместе с остальным предприятием) или такой",
      "words": [
        {
          "bbox": [
            304.93974,
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            313.8135,
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          ],
          "text": "но"
        },
        {
          "bbox": [
            319.49526,
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            332.94954,
            200.6255
          ],
          "text": "или"
        },
        {
          "bbox": [
            338.6313,
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            365.18076,
            200.6255
          ],
          "text": "вместе"
        },
        {
          "bbox": [
            370.86252,
            193.25325,
            374.85252,
            200.6255
          ],
          "text": "с"
        },
        {
          "bbox": [
            380.53428,
            193.25325,
            421.15248,
            200.6255
          ],
          "text": "остальным"
        },
        {
          "bbox": [
            426.83424,
            193.25325,
            483.22092,
            200.6255
          ],
          "text": "предприятием)"
        },
        {
          "bbox": [
            488.90268,
            193.25325,
            502.35696,
            200.6255
          ],
          "text": "или"
        },
        {
          "bbox": [
            507.98286,
            193.25325,
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            200.6255
          ],
          "text": "такой"
        }
      ]
    },
    {
      "bbox": [
        304.9158,
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        210.15762
      ],
      "id": "pdf-012-line-027",
      "source_page": 12,
      "text": "постоянной базы, может облагаться налогом в этом другом",
      "words": [
        {
          "bbox": [
            304.9158,
            202.78537,
            348.4068,
            210.15762
          ],
          "text": "постоянной"
        },
        {
          "bbox": [
            350.80878,
            202.78537,
            371.65254,
            210.15762
          ],
          "text": "базы,"
        },
        {
          "bbox": [
            374.05452,
            202.78537,
            397.73916,
            210.15762
          ],
          "text": "может"
        },
        {
          "bbox": [
            400.14114,
            202.78537,
            441.23016,
            210.15762
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            443.63214,
            202.7774,
            474.0519,
            210.14965
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            476.45388,
            202.7774,
            480.89076,
            210.14965
          ],
          "text": "в"
        },
        {
          "bbox": [
            483.29274,
            202.7774,
            501.0243,
            210.14965
          ],
          "text": "этом"
        },
        {
          "bbox": [
            503.42628,
            202.7774,
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            210.14965
          ],
          "text": "другом"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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        350.93646,
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      ],
      "id": "pdf-012-line-028",
      "source_page": 12,
      "text": "Государстве.",
      "words": [
        {
          "bbox": [
            304.93176,
            212.30952,
            350.93646,
            219.68177
          ],
          "text": "Государстве."
        }
      ]
    },
    {
      "bbox": [
        73.11276,
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        235.49425
      ],
      "id": "pdf-012-line-029",
      "source_page": 12,
      "text": "(4) Gewinne eines Unternehmens eines Vertragsstaats aus",
      "words": [
        {
          "bbox": [
            73.11276,
            228.14591,
            81.68328,
            235.47831
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            86.12016,
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            117.44166,
            235.47831
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            120.98478,
            228.14591,
            139.70586,
            235.47831
          ],
          "text": "eines"
        },
        {
          "bbox": [
            143.24898,
            228.16185,
            195.72546,
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            199.26858,
            228.16185,
            218.03754,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            221.58066,
            228.16185,
            272.52498,
            235.49425
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            276.0681,
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            235.49425
          ],
          "text": "aus"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-030",
      "source_page": 12,
      "text": "4. Прибыль, получаемая предприятием Договариваю-",
      "words": [
        {
          "bbox": [
            313.39854,
            228.16982,
            320.05386,
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          ],
          "text": "4."
        },
        {
          "bbox": [
            324.49074,
            228.16982,
            360.11346,
            235.54207
          ],
          "text": "Прибыль,"
        },
        {
          "bbox": [
            366.23412,
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            410.7306,
            235.54207
          ],
          "text": "получаемая"
        },
        {
          "bbox": [
            416.85126,
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            235.54207
          ],
          "text": "предприятием"
        },
        {
          "bbox": [
            476.65338,
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          ],
          "text": "Договариваю-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-031",
      "source_page": 12,
      "text": "der Veräußerung von Seeschiffen oder Luftfahrzeugen, die im",
      "words": [
        {
          "bbox": [
            64.61406,
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            76.2888,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            79.41696,
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          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            127.48848,
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            140.49588,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            143.63202,
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          ],
          "text": "Seeschiffen"
        },
        {
          "bbox": [
            188.24022,
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            204.49548,
            245.03434
          ],
          "text": "oder"
        },
        {
          "bbox": [
            207.63162,
            237.70194,
            263.19636,
            245.03434
          ],
          "text": "Luftfahrzeugen,"
        },
        {
          "bbox": [
            266.3325,
            237.70194,
            277.12146,
            245.03434
          ],
          "text": "die"
        },
        {
          "bbox": [
            280.2576,
            237.70194,
            288.8361,
            245.03434
          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
        304.94772,
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        529.09794,
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      ],
      "id": "pdf-012-line-032",
      "source_page": 12,
      "text": "щегося Государства от отчуждения морских или воздушных",
      "words": [
        {
          "bbox": [
            304.94772,
            237.70194,
            331.2498,
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          ],
          "text": "щегося"
        },
        {
          "bbox": [
            333.46824,
            237.70194,
            377.42208,
            245.07419
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            379.64052,
            237.70194,
            388.0674,
            245.07419
          ],
          "text": "от"
        },
        {
          "bbox": [
            390.28584,
            237.70194,
            435.85962,
            245.07419
          ],
          "text": "отчуждения"
        },
        {
          "bbox": [
            438.07806,
            237.70194,
            469.12026,
            245.07419
          ],
          "text": "морских"
        },
        {
          "bbox": [
            471.3387,
            237.70194,
            484.79298,
            245.07419
          ],
          "text": "или"
        },
        {
          "bbox": [
            486.97152,
            237.70194,
            529.09794,
            245.07419
          ],
          "text": "воздушных"
        }
      ]
    },
    {
      "bbox": [
        64.66194,
        247.23406,
        288.81216,
        254.56646
      ],
      "id": "pdf-012-line-033",
      "source_page": 12,
      "text": "internationalen Verkehr betrieben werden, und von beweg-",
      "words": [
        {
          "bbox": [
            64.66194,
            247.23406,
            117.21822,
            254.56646
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            122.03016,
            247.23406,
            148.93074,
            254.56646
          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
            153.74268,
            247.23406,
            187.44222,
            254.56646
          ],
          "text": "betrieben"
        },
        {
          "bbox": [
            192.20628,
            247.23406,
            220.7268,
            254.56646
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            225.53874,
            247.23406,
            239.14464,
            254.56646
          ],
          "text": "und"
        },
        {
          "bbox": [
            243.95658,
            247.23406,
            256.96398,
            254.56646
          ],
          "text": "von"
        },
        {
          "bbox": [
            261.77592,
            247.23406,
            288.81216,
            254.56646
          ],
          "text": "beweg-"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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        529.1139,
        254.61428
      ],
      "id": "pdf-012-line-034",
      "source_page": 12,
      "text": "судов, эксплуатируемых в международных перевозках, а",
      "words": [
        {
          "bbox": [
            304.93176,
            247.24203,
            327.80244,
            254.61428
          ],
          "text": "судов,"
        },
        {
          "bbox": [
            331.89618,
            247.24203,
            396.95712,
            254.61428
          ],
          "text": "эксплуатируемых"
        },
        {
          "bbox": [
            401.05086,
            247.24203,
            405.48774,
            254.61428
          ],
          "text": "в"
        },
        {
          "bbox": [
            409.54158,
            247.24203,
            470.79606,
            254.61428
          ],
          "text": "международных"
        },
        {
          "bbox": [
            474.8898,
            247.24203,
            520.58328,
            254.61428
          ],
          "text": "перевозках,"
        },
        {
          "bbox": [
            524.67702,
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            529.1139,
            254.61428
          ],
          "text": "а"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        256.75821,
        288.81216,
        264.09858
      ],
      "id": "pdf-012-line-035",
      "source_page": 12,
      "text": "lichem Vermögen, das dem Betrieb dieser Schiffe oder Luftfahr-",
      "words": [
        {
          "bbox": [
            64.638,
            256.76618,
            87.99546,
            264.09858
          ],
          "text": "lichem"
        },
        {
          "bbox": [
            89.87076,
            256.76618,
            128.11092,
            264.09858
          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            129.98622,
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            142.99362,
            264.09061
          ],
          "text": "das"
        },
        {
          "bbox": [
            144.86892,
            256.75821,
            160.69326,
            264.09061
          ],
          "text": "dem"
        },
        {
          "bbox": [
            162.56856,
            256.75821,
            188.28012,
            264.09061
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            190.15542,
            256.75821,
            211.87698,
            264.09061
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            213.75228,
            256.75821,
            238.21098,
            264.09061
          ],
          "text": "Schiffe"
        },
        {
          "bbox": [
            240.08628,
            256.75821,
            256.34154,
            264.09061
          ],
          "text": "oder"
        },
        {
          "bbox": [
            258.21684,
            256.75821,
            288.81216,
            264.09061
          ],
          "text": "Luftfahr-"
        }
      ]
    },
    {
      "bbox": [
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        264.1464
      ],
      "id": "pdf-012-line-036",
      "source_page": 12,
      "text": "также движимого имущества, предназначенного для экс-",
      "words": [
        {
          "bbox": [
            304.94772,
            256.77415,
            327.83436,
            264.1464
          ],
          "text": "также"
        },
        {
          "bbox": [
            331.60092,
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            372.97722,
            264.1464
          ],
          "text": "движимого"
        },
        {
          "bbox": [
            376.79166,
            256.77415,
            420.25074,
            264.1464
          ],
          "text": "имущества,"
        },
        {
          "bbox": [
            424.06518,
            256.77415,
            492.8049,
            264.1464
          ],
          "text": "предназначенного"
        },
        {
          "bbox": [
            496.61934,
            256.77415,
            510.52848,
            264.1464
          ],
          "text": "для"
        },
        {
          "bbox": [
            514.34292,
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            529.09794,
            264.1464
          ],
          "text": "экс-"
        }
      ]
    },
    {
      "bbox": [
        64.638,
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        288.7962,
        273.62273
      ],
      "id": "pdf-012-line-037",
      "source_page": 12,
      "text": "zeuge dient, können nur in diesem Vertragsstaat besteuert",
      "words": [
        {
          "bbox": [
            64.638,
            266.29033,
            86.05632,
            273.62273
          ],
          "text": "zeuge"
        },
        {
          "bbox": [
            90.66078,
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          ],
          "text": "dient,"
        },
        {
          "bbox": [
            115.22322,
            266.29033,
            141.49338,
            273.62273
          ],
          "text": "können"
        },
        {
          "bbox": [
            146.09784,
            266.29033,
            157.62894,
            273.62273
          ],
          "text": "nur"
        },
        {
          "bbox": [
            162.2334,
            266.29033,
            168.44184,
            273.62273
          ],
          "text": "in"
        },
        {
          "bbox": [
            173.0463,
            266.29033,
            198.91746,
            273.62273
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            203.52192,
            266.29033,
            250.51614,
            273.62273
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            255.09666,
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            273.62273
          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-038",
      "source_page": 12,
      "text": "плуатации таких морских или воздушных судов, может об-",
      "words": [
        {
          "bbox": [
            304.92378,
            266.30627,
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          ],
          "text": "плуатации"
        },
        {
          "bbox": [
            346.15644,
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            367.12788,
            273.67852
          ],
          "text": "таких"
        },
        {
          "bbox": [
            370.01664,
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            401.02692,
            273.67852
          ],
          "text": "морских"
        },
        {
          "bbox": [
            403.91568,
            266.31424,
            417.36996,
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          ],
          "text": "или"
        },
        {
          "bbox": [
            420.25872,
            266.31424,
            462.38514,
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          ],
          "text": "воздушных"
        },
        {
          "bbox": [
            465.2739,
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            488.14458,
            273.68649
          ],
          "text": "судов,"
        },
        {
          "bbox": [
            491.03334,
            266.31424,
            514.71798,
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          ],
          "text": "может"
        },
        {
          "bbox": [
            517.60674,
            266.31424,
            529.08198,
            273.68649
          ],
          "text": "об-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
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        93.15054,
        283.16282
      ],
      "id": "pdf-012-line-039",
      "source_page": 12,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            64.63002,
            275.83042,
            93.15054,
            283.16282
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        304.90782,
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      ],
      "id": "pdf-012-line-040",
      "source_page": 12,
      "text": "лагаться налогом только в этом Договаривающемся Госу-",
      "words": [
        {
          "bbox": [
            304.90782,
            275.84636,
            337.36248,
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          ],
          "text": "лагаться"
        },
        {
          "bbox": [
            341.145,
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            371.56476,
            283.21861
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            375.34728,
            275.84636,
            400.58004,
            283.21861
          ],
          "text": "только"
        },
        {
          "bbox": [
            404.36256,
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            408.79944,
            283.21861
          ],
          "text": "в"
        },
        {
          "bbox": [
            412.58196,
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            430.31352,
            283.21861
          ],
          "text": "этом"
        },
        {
          "bbox": [
            434.06412,
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          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            512.05266,
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          ],
          "text": "Госу-"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
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      ],
      "id": "pdf-012-line-041",
      "source_page": 12,
      "text": "дарстве.",
      "words": [
        {
          "bbox": [
            304.93974,
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            292.74276
          ],
          "text": "дарстве."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-042",
      "source_page": 12,
      "text": "(5) Gewinne aus der Veräußerung des in den Absätzen 1 bis",
      "words": [
        {
          "bbox": [
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            81.69126,
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
            86.12814,
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            117.44964,
            308.56321
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            119.81172,
            301.23081,
            132.52386,
            308.56321
          ],
          "text": "aus"
        },
        {
          "bbox": [
            134.88594,
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            146.50482,
            308.56321
          ],
          "text": "der"
        },
        {
          "bbox": [
            148.8669,
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            308.56321
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            196.16436,
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            209.17176,
            308.56321
          ],
          "text": "des"
        },
        {
          "bbox": [
            211.53384,
            301.23081,
            217.74228,
            308.56321
          ],
          "text": "in"
        },
        {
          "bbox": [
            220.10436,
            301.23081,
            233.55864,
            308.56321
          ],
          "text": "den"
        },
        {
          "bbox": [
            235.92072,
            301.23081,
            269.1654,
            308.56321
          ],
          "text": "Absätzen"
        },
        {
          "bbox": [
            271.48758,
            301.23081,
            275.92446,
            308.56321
          ],
          "text": "1"
        },
        {
          "bbox": [
            278.28654,
            301.23081,
            288.78024,
            308.56321
          ],
          "text": "bis"
        }
      ]
    },
    {
      "bbox": [
        313.42248,
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        308.60306
      ],
      "id": "pdf-012-line-043",
      "source_page": 12,
      "text": "5. Прибыль от отчуждения имущества, не обозначен-",
      "words": [
        {
          "bbox": [
            313.42248,
            301.23081,
            320.0778,
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          ],
          "text": "5."
        },
        {
          "bbox": [
            324.51468,
            301.23081,
            357.87906,
            308.60306
          ],
          "text": "Прибыль"
        },
        {
          "bbox": [
            362.46756,
            301.23081,
            370.89444,
            308.60306
          ],
          "text": "от"
        },
        {
          "bbox": [
            375.48294,
            301.23081,
            421.05672,
            308.60306
          ],
          "text": "отчуждения"
        },
        {
          "bbox": [
            425.64522,
            301.23081,
            469.1043,
            308.60306
          ],
          "text": "имущества,"
        },
        {
          "bbox": [
            473.6928,
            301.23081,
            482.5107,
            308.60306
          ],
          "text": "не"
        },
        {
          "bbox": [
            487.0992,
            301.23081,
            529.09794,
            308.60306
          ],
          "text": "обозначен-"
        }
      ]
    },
    {
      "bbox": [
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        318.09533
      ],
      "id": "pdf-012-line-044",
      "source_page": 12,
      "text": "4 nicht genannten Vermögens können nur in dem Vertragsstaat",
      "words": [
        {
          "bbox": [
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            310.76293,
            69.05094,
            318.09533
          ],
          "text": "4"
        },
        {
          "bbox": [
            71.26938,
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            88.71366,
            318.09533
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            90.9321,
            310.76293,
            128.62962,
            318.09533
          ],
          "text": "genannten"
        },
        {
          "bbox": [
            130.84806,
            310.76293,
            170.90766,
            318.09533
          ],
          "text": "Vermögens"
        },
        {
          "bbox": [
            173.07024,
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            199.38828,
            318.09533
          ],
          "text": "können"
        },
        {
          "bbox": [
            201.60672,
            310.76293,
            213.13782,
            318.09533
          ],
          "text": "nur"
        },
        {
          "bbox": [
            215.35626,
            310.76293,
            221.5647,
            318.09533
          ],
          "text": "in"
        },
        {
          "bbox": [
            223.78314,
            310.76293,
            239.60748,
            318.09533
          ],
          "text": "dem"
        },
        {
          "bbox": [
            241.82592,
            310.76293,
            288.82014,
            318.09533
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-045",
      "source_page": 12,
      "text": "ного в пунктах 1 - 4 настоящей статьи, может облагаться",
      "words": [
        {
          "bbox": [
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            321.01944,
            318.13518
          ],
          "text": "ного"
        },
        {
          "bbox": [
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            328.8558,
            318.13518
          ],
          "text": "в"
        },
        {
          "bbox": [
            332.25528,
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            361.6536,
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          ],
          "text": "пунктах"
        },
        {
          "bbox": [
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            310.76293,
            369.48996,
            318.13518
          ],
          "text": "1"
        },
        {
          "bbox": [
            372.88944,
            310.76293,
            375.54678,
            318.13518
          ],
          "text": "-"
        },
        {
          "bbox": [
            378.94626,
            310.76293,
            383.38314,
            318.13518
          ],
          "text": "4"
        },
        {
          "bbox": [
            386.74272,
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            427.5684,
            318.13518
          ],
          "text": "настоящей"
        },
        {
          "bbox": [
            430.96788,
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            457.50138,
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          ],
          "text": "статьи,"
        },
        {
          "bbox": [
            460.90086,
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            484.5855,
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          ],
          "text": "может"
        },
        {
          "bbox": [
            487.98498,
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            318.13518
          ],
          "text": "облагаться"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-046",
      "source_page": 12,
      "text": "besteuert werden, in dem der Veräußerer ansässig ist.",
      "words": [
        {
          "bbox": [
            64.65396,
            320.30302,
            98.30562,
            327.63542
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            100.52406,
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            129.04458,
            327.63542
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            131.26302,
            320.30302,
            137.47146,
            327.63542
          ],
          "text": "in"
        },
        {
          "bbox": [
            139.6899,
            320.30302,
            155.51424,
            327.63542
          ],
          "text": "dem"
        },
        {
          "bbox": [
            157.73268,
            320.30302,
            169.40742,
            327.63542
          ],
          "text": "der"
        },
        {
          "bbox": [
            171.62586,
            320.30302,
            209.84208,
            327.63542
          ],
          "text": "Veräußerer"
        },
        {
          "bbox": [
            212.06052,
            320.30302,
            243.39,
            327.63542
          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            245.60844,
            320.30302,
            256.10214,
            327.63542
          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
        304.9158,
        320.30302,
        529.1139,
        327.67527
      ],
      "id": "pdf-012-line-047",
      "source_page": 12,
      "text": "налогом только в Договаривающемся Государстве, резиден-",
      "words": [
        {
          "bbox": [
            304.9158,
            320.30302,
            335.33556,
            327.67527
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            337.37844,
            320.30302,
            362.6112,
            327.67527
          ],
          "text": "только"
        },
        {
          "bbox": [
            364.65408,
            320.30302,
            369.09096,
            327.67527
          ],
          "text": "в"
        },
        {
          "bbox": [
            371.13384,
            320.30302,
            445.29198,
            327.67527
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            447.33486,
            320.30302,
            493.3635,
            327.67527
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            495.40638,
            320.30302,
            529.1139,
            327.67527
          ],
          "text": "резиден-"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        329.8192,
        529.09794,
        337.19145
      ],
      "id": "pdf-012-line-048",
      "source_page": 12,
      "text": "том которого является лицо, отчуждающее это имущество.",
      "words": [
        {
          "bbox": [
            304.93974,
            329.8192,
            318.6813,
            337.19145
          ],
          "text": "том"
        },
        {
          "bbox": [
            320.86782,
            329.8192,
            353.89704,
            337.19145
          ],
          "text": "которого"
        },
        {
          "bbox": [
            356.08356,
            329.8192,
            390.87636,
            337.19145
          ],
          "text": "является"
        },
        {
          "bbox": [
            393.06288,
            329.8192,
            413.17248,
            337.19145
          ],
          "text": "лицо,"
        },
        {
          "bbox": [
            415.359,
            329.8192,
            468.89682,
            337.19145
          ],
          "text": "отчуждающее"
        },
        {
          "bbox": [
            471.08334,
            329.8192,
            483.50022,
            337.19145
          ],
          "text": "это"
        },
        {
          "bbox": [
            485.63886,
            329.8192,
            529.09794,
            337.19145
          ],
          "text": "имущество."
        }
      ]
    },
    {
      "bbox": [
        397.77906,
        355.97674,
        436.25862,
        363.30117
      ],
      "id": "pdf-012-line-049",
      "source_page": 12,
      "text": "Статья 14",
      "words": [
        {
          "bbox": [
            397.77906,
            355.97674,
            425.44572,
            363.30117
          ],
          "text": "Статья"
        },
        {
          "bbox": [
            427.66416,
            355.97674,
            436.25862,
            363.30117
          ],
          "text": "14"
        }
      ]
    },
    {
      "bbox": [
        158.84988,
        356.01659,
        194.60028,
        363.3729
      ],
      "id": "pdf-012-line-050",
      "source_page": 12,
      "text": "Artikel 14",
      "words": [
        {
          "bbox": [
            158.84988,
            356.01659,
            183.50808,
            363.3729
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            185.72652,
            356.01659,
            194.60028,
            363.3729
          ],
          "text": "14"
        }
      ]
    },
    {
      "bbox": [
        358.8207,
        371.83704,
        475.21698,
        379.16944
      ],
      "id": "pdf-012-line-051",
      "source_page": 12,
      "text": "Независимые личные услуги",
      "words": [
        {
          "bbox": [
            358.8207,
            371.83704,
            413.35602,
            379.16147
          ],
          "text": "Независимые"
        },
        {
          "bbox": [
            415.57446,
            371.83704,
            446.10594,
            379.16147
          ],
          "text": "личные"
        },
        {
          "bbox": [
            448.32438,
            371.84501,
            475.21698,
            379.16944
          ],
          "text": "услуги"
        }
      ]
    },
    {
      "bbox": [
        139.44252,
        371.88486,
        214.00764,
        379.24117
      ],
      "id": "pdf-012-line-052",
      "source_page": 12,
      "text": "Selbständige Arbeit",
      "words": [
        {
          "bbox": [
            139.44252,
            371.88486,
            188.89458,
            379.24117
          ],
          "text": "Selbständige"
        },
        {
          "bbox": [
            191.11302,
            371.88486,
            214.00764,
            379.24117
          ],
          "text": "Arbeit"
        }
      ]
    },
    {
      "bbox": [
        313.39854,
        387.68937,
        529.1139,
        395.06959
      ],
      "id": "pdf-012-line-053",
      "source_page": 12,
      "text": "1. Доходы, получаемые резидентом Договаривающе-",
      "words": [
        {
          "bbox": [
            313.39854,
            387.69734,
            318.85686,
            395.06959
          ],
          "text": "1."
        },
        {
          "bbox": [
            323.29374,
            387.69734,
            353.29854,
            395.06959
          ],
          "text": "Доходы,"
        },
        {
          "bbox": [
            360.68004,
            387.69734,
            406.48524,
            395.06959
          ],
          "text": "получаемые"
        },
        {
          "bbox": [
            413.83482,
            387.68937,
            458.62656,
            395.06162
          ],
          "text": "резидентом"
        },
        {
          "bbox": [
            466.00806,
            387.68937,
            529.1139,
            395.06162
          ],
          "text": "Договаривающе-"
        }
      ]
    },
    {
      "bbox": [
        73.12074,
        387.73719,
        288.78822,
        395.07756
      ],
      "id": "pdf-012-line-054",
      "source_page": 12,
      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-",
      "words": [
        {
          "bbox": [
            73.12074,
            387.74516,
            81.69126,
            395.07756
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            86.12814,
            387.74516,
            121.60722,
            395.07756
          ],
          "text": "Einkünfte,"
        },
        {
          "bbox": [
            123.90546,
            387.74516,
            134.69442,
            395.07756
          ],
          "text": "die"
        },
        {
          "bbox": [
            136.9368,
            387.73719,
            151.71576,
            395.06959
          ],
          "text": "eine"
        },
        {
          "bbox": [
            154.014,
            387.73719,
            160.22244,
            395.06959
          ],
          "text": "in"
        },
        {
          "bbox": [
            162.52068,
            387.73719,
            184.10658,
            395.06959
          ],
          "text": "einem"
        },
        {
          "bbox": [
            186.40482,
            387.73719,
            233.39904,
            395.06959
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            235.69728,
            387.73719,
            271.27212,
            395.06959
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            273.57036,
            387.73719,
            288.78822,
            395.06959
          ],
          "text": "Per-"
        }
      ]
    },
    {
      "bbox": [
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        404.60171
      ],
      "id": "pdf-012-line-055",
      "source_page": 12,
      "text": "гося Государства от оказания профессиональных услуг или",
      "words": [
        {
          "bbox": [
            304.94772,
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          ],
          "text": "гося"
        },
        {
          "bbox": [
            323.1501,
            397.22946,
            367.11192,
            404.60171
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            369.65754,
            397.22946,
            378.08442,
            404.60171
          ],
          "text": "от"
        },
        {
          "bbox": [
            380.63004,
            397.22946,
            415.69416,
            404.60171
          ],
          "text": "оказания"
        },
        {
          "bbox": [
            418.23978,
            397.22946,
            491.06526,
            404.60171
          ],
          "text": "профессиональных"
        },
        {
          "bbox": [
            493.61088,
            397.22946,
            513.09804,
            404.60171
          ],
          "text": "услуг"
        },
        {
          "bbox": [
            515.64366,
            397.22946,
            529.09794,
            404.60171
          ],
          "text": "или"
        }
      ]
    },
    {
      "bbox": [
        64.61406,
        397.27728,
        288.78024,
        404.60968
      ],
      "id": "pdf-012-line-056",
      "source_page": 12,
      "text": "son aus einem freien Beruf oder aus sonstiger selbständiger",
      "words": [
        {
          "bbox": [
            64.61406,
            397.27728,
            77.62146,
            404.60968
          ],
          "text": "son"
        },
        {
          "bbox": [
            81.1566,
            397.27728,
            93.86874,
            404.60968
          ],
          "text": "aus"
        },
        {
          "bbox": [
            97.40388,
            397.27728,
            118.98978,
            404.60968
          ],
          "text": "einem"
        },
        {
          "bbox": [
            122.52492,
            397.27728,
            142.17966,
            404.60968
          ],
          "text": "freien"
        },
        {
          "bbox": [
            145.7148,
            397.27728,
            164.88276,
            404.60968
          ],
          "text": "Beruf"
        },
        {
          "bbox": [
            168.4179,
            397.27728,
            184.67316,
            404.60968
          ],
          "text": "oder"
        },
        {
          "bbox": [
            188.2083,
            397.27728,
            200.92044,
            404.60968
          ],
          "text": "aus"
        },
        {
          "bbox": [
            204.45558,
            397.27728,
            237.26136,
            404.60968
          ],
          "text": "sonstiger"
        },
        {
          "bbox": [
            240.7965,
            397.27728,
            288.78024,
            404.60968
          ],
          "text": "selbständiger"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
        406.76158,
        529.1139,
        414.1418
      ],
      "id": "pdf-012-line-057",
      "source_page": 12,
      "text": "от прочей деятельности независимого характера, могут",
      "words": [
        {
          "bbox": [
            304.93176,
            406.76158,
            313.35864,
            414.13383
          ],
          "text": "от"
        },
        {
          "bbox": [
            318.21846,
            406.76158,
            344.4966,
            414.13383
          ],
          "text": "прочей"
        },
        {
          "bbox": [
            349.35642,
            406.76158,
            401.36208,
            414.13383
          ],
          "text": "деятельности"
        },
        {
          "bbox": [
            406.2219,
            406.76955,
            457.78866,
            414.1418
          ],
          "text": "независимого"
        },
        {
          "bbox": [
            462.64848,
            406.76955,
            503.42628,
            414.1418
          ],
          "text": "характера,"
        },
        {
          "bbox": [
            508.2861,
            406.76955,
            529.1139,
            414.1418
          ],
          "text": "могут"
        }
      ]
    },
    {
      "bbox": [
        64.60608,
        406.8094,
        288.81216,
        414.14977
      ],
      "id": "pdf-012-line-058",
      "source_page": 12,
      "text": "Tätigkeit bezieht, können nur in diesem Staat besteuert werden,",
      "words": [
        {
          "bbox": [
            64.60608,
            406.8094,
            95.04978,
            414.1418
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            96.90114,
            406.8094,
            124.97478,
            414.1418
          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
            126.82614,
            406.8094,
            153.14418,
            414.1418
          ],
          "text": "können"
        },
        {
          "bbox": [
            154.99554,
            406.8094,
            166.52664,
            414.1418
          ],
          "text": "nur"
        },
        {
          "bbox": [
            168.378,
            406.8094,
            174.54654,
            414.1418
          ],
          "text": "in"
        },
        {
          "bbox": [
            176.3979,
            406.81737,
            202.26906,
            414.14977
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            204.12042,
            406.81737,
            222.88938,
            414.14977
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            224.74074,
            406.81737,
            258.44028,
            414.14977
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            260.29164,
            406.81737,
            288.81216,
            414.14977
          ],
          "text": "werden,"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
        416.30167,
        529.10592,
        423.67392
      ],
      "id": "pdf-012-line-059",
      "source_page": 12,
      "text": "облагаться налогом только в этом Государстве, если только",
      "words": [
        {
          "bbox": [
            304.90782,
            416.30167,
            346.03674,
            423.67392
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            348.4068,
            416.30167,
            378.82656,
            423.67392
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            381.19662,
            416.30167,
            406.42938,
            423.67392
          ],
          "text": "только"
        },
        {
          "bbox": [
            408.79944,
            416.30167,
            413.23632,
            423.67392
          ],
          "text": "в"
        },
        {
          "bbox": [
            415.60638,
            416.30167,
            433.33794,
            423.67392
          ],
          "text": "этом"
        },
        {
          "bbox": [
            435.66012,
            416.30167,
            481.68876,
            423.67392
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            484.05882,
            416.30167,
            501.5031,
            423.67392
          ],
          "text": "если"
        },
        {
          "bbox": [
            503.87316,
            416.30167,
            529.10592,
            423.67392
          ],
          "text": "только"
        }
      ]
    },
    {
      "bbox": [
        64.64598,
        416.34949,
        288.80418,
        423.68189
      ],
      "id": "pdf-012-line-060",
      "source_page": 12,
      "text": "es sei denn, dass der Person im anderen Vertragsstaat für die",
      "words": [
        {
          "bbox": [
            64.64598,
            416.34949,
            72.88134,
            423.68189
          ],
          "text": "es"
        },
        {
          "bbox": [
            75.60252,
            416.34949,
            85.64934,
            423.68189
          ],
          "text": "sei"
        },
        {
          "bbox": [
            88.37052,
            416.34949,
            108.48012,
            423.68189
          ],
          "text": "denn,"
        },
        {
          "bbox": [
            111.2013,
            416.34949,
            128.1987,
            423.68189
          ],
          "text": "dass"
        },
        {
          "bbox": [
            130.91988,
            416.34949,
            142.59462,
            423.68189
          ],
          "text": "der"
        },
        {
          "bbox": [
            145.3158,
            416.34949,
            170.43684,
            423.68189
          ],
          "text": "Person"
        },
        {
          "bbox": [
            173.15802,
            416.34949,
            181.73652,
            423.68189
          ],
          "text": "im"
        },
        {
          "bbox": [
            184.4577,
            416.34949,
            213.40116,
            423.68189
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            216.12234,
            416.34949,
            263.11656,
            423.68189
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            265.83774,
            416.34949,
            275.29404,
            423.68189
          ],
          "text": "für"
        },
        {
          "bbox": [
            278.01522,
            416.34949,
            288.80418,
            423.68189
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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        529.08996,
        433.20604
      ],
      "id": "pdf-012-line-061",
      "source_page": 12,
      "text": "это лицо в другом Договаривающемся Государстве для",
      "words": [
        {
          "bbox": [
            304.93176,
            425.83379,
            317.34864,
            433.20604
          ],
          "text": "это"
        },
        {
          "bbox": [
            322.6314,
            425.83379,
            340.52256,
            433.20604
          ],
          "text": "лицо"
        },
        {
          "bbox": [
            345.7734,
            425.83379,
            350.21028,
            433.20604
          ],
          "text": "в"
        },
        {
          "bbox": [
            355.49304,
            425.83379,
            381.1647,
            433.20604
          ],
          "text": "другом"
        },
        {
          "bbox": [
            386.44746,
            425.83379,
            460.65348,
            433.20604
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            465.93624,
            425.83379,
            509.89806,
            433.20604
          ],
          "text": "Государстве"
        },
        {
          "bbox": [
            515.18082,
            425.83379,
            529.08996,
            433.20604
          ],
          "text": "для"
        }
      ]
    },
    {
      "bbox": [
        64.638,
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        288.80418,
        433.21401
      ],
      "id": "pdf-012-line-062",
      "source_page": 12,
      "text": "Ausübung ihrer Tätigkeit gewöhnlich eine feste Einrichtung zur",
      "words": [
        {
          "bbox": [
            64.638,
            425.88161,
            100.81932,
            433.21401
          ],
          "text": "Ausübung"
        },
        {
          "bbox": [
            103.3809,
            425.88161,
            119.04564,
            433.21401
          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            121.60722,
            425.88161,
            152.05092,
            433.21401
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            154.6125,
            425.88161,
            195.24666,
            433.21401
          ],
          "text": "gewöhnlich"
        },
        {
          "bbox": [
            197.80824,
            425.88161,
            212.55528,
            433.21401
          ],
          "text": "eine"
        },
        {
          "bbox": [
            215.11686,
            425.88161,
            232.55316,
            433.21401
          ],
          "text": "feste"
        },
        {
          "bbox": [
            235.11474,
            425.88161,
            275.31798,
            433.21401
          ],
          "text": "Einrichtung"
        },
        {
          "bbox": [
            277.87956,
            425.88161,
            288.80418,
            433.21401
          ],
          "text": "zur"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
        435.37388,
        529.09794,
        442.74613
      ],
      "id": "pdf-012-line-063",
      "source_page": 12,
      "text": "осуществления своей деятельности обычно не располагает",
      "words": [
        {
          "bbox": [
            304.92378,
            435.37388,
            362.66706,
            442.74613
          ],
          "text": "осуществления"
        },
        {
          "bbox": [
            364.686,
            435.37388,
            386.42352,
            442.74613
          ],
          "text": "своей"
        },
        {
          "bbox": [
            388.44246,
            435.37388,
            440.44812,
            442.74613
          ],
          "text": "деятельности"
        },
        {
          "bbox": [
            442.46706,
            435.37388,
            470.26938,
            442.74613
          ],
          "text": "обычно"
        },
        {
          "bbox": [
            472.28832,
            435.37388,
            481.16208,
            442.74613
          ],
          "text": "не"
        },
        {
          "bbox": [
            483.18102,
            435.37388,
            529.09794,
            442.74613
          ],
          "text": "располагает"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        435.4217,
        288.7962,
        442.7541
      ],
      "id": "pdf-012-line-064",
      "source_page": 12,
      "text": "Verfügung steht. Steht ihr eine solche feste Einrichtung zur Ver-",
      "words": [
        {
          "bbox": [
            64.638,
            435.4217,
            100.85124,
            442.7541
          ],
          "text": "Verfügung"
        },
        {
          "bbox": [
            102.93402,
            435.4217,
            122.892,
            442.7541
          ],
          "text": "steht."
        },
        {
          "bbox": [
            125.01468,
            435.4217,
            143.93526,
            442.7541
          ],
          "text": "Steht"
        },
        {
          "bbox": [
            146.05794,
            435.4217,
            154.92372,
            442.7541
          ],
          "text": "ihr"
        },
        {
          "bbox": [
            157.0464,
            435.4217,
            171.82536,
            442.7541
          ],
          "text": "eine"
        },
        {
          "bbox": [
            173.94804,
            435.4217,
            197.29752,
            442.7541
          ],
          "text": "solche"
        },
        {
          "bbox": [
            199.4202,
            435.4217,
            216.8166,
            442.7541
          ],
          "text": "feste"
        },
        {
          "bbox": [
            218.93928,
            435.4217,
            259.14252,
            442.7541
          ],
          "text": "Einrichtung"
        },
        {
          "bbox": [
            261.2652,
            435.4217,
            272.18982,
            442.7541
          ],
          "text": "zur"
        },
        {
          "bbox": [
            274.3125,
            435.4217,
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            442.7541
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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        529.09794,
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      ],
      "id": "pdf-012-line-065",
      "source_page": 12,
      "text": "постоянной базой. Если оно располагает такой постоянной",
      "words": [
        {
          "bbox": [
            304.93176,
            444.906,
            348.39084,
            452.27825
          ],
          "text": "постоянной"
        },
        {
          "bbox": [
            350.83272,
            444.89803,
            374.78868,
            452.27028
          ],
          "text": "базой."
        },
        {
          "bbox": [
            377.23056,
            444.89803,
            395.56062,
            452.27028
          ],
          "text": "Если"
        },
        {
          "bbox": [
            398.0025,
            444.89803,
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            452.27028
          ],
          "text": "оно"
        },
        {
          "bbox": [
            413.75502,
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          ],
          "text": "располагает"
        },
        {
          "bbox": [
            462.06594,
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          ],
          "text": "такой"
        },
        {
          "bbox": [
            485.60694,
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            452.27028
          ],
          "text": "постоянной"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-066",
      "source_page": 12,
      "text": "fügung, so können die Einkünfte im anderen Staat besteuert",
      "words": [
        {
          "bbox": [
            64.62204,
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            91.67424,
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          ],
          "text": "fügung,"
        },
        {
          "bbox": [
            95.2014,
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            103.77192,
            452.28622
          ],
          "text": "so"
        },
        {
          "bbox": [
            107.27514,
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            133.59318,
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          ],
          "text": "können"
        },
        {
          "bbox": [
            137.12034,
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            147.9093,
            452.28622
          ],
          "text": "die"
        },
        {
          "bbox": [
            151.43646,
            444.95382,
            184.6971,
            452.28622
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            188.22426,
            444.95382,
            196.80276,
            452.28622
          ],
          "text": "im"
        },
        {
          "bbox": [
            200.32992,
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            229.3053,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            232.83246,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            255.09666,
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          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-067",
      "source_page": 12,
      "text": "базой, то доходы могут облагаться налогом в этом другом",
      "words": [
        {
          "bbox": [
            304.93176,
            454.43015,
            328.88772,
            461.8024
          ],
          "text": "базой,"
        },
        {
          "bbox": [
            331.9281,
            454.43015,
            340.35498,
            461.8024
          ],
          "text": "то"
        },
        {
          "bbox": [
            343.39536,
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            370.68696,
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          ],
          "text": "доходы"
        },
        {
          "bbox": [
            373.72734,
            454.43015,
            394.55514,
            461.8024
          ],
          "text": "могут"
        },
        {
          "bbox": [
            397.59552,
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            438.72444,
            461.8024
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            441.76482,
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          ],
          "text": "налогом"
        },
        {
          "bbox": [
            475.21698,
            454.43015,
            479.65386,
            461.8024
          ],
          "text": "в"
        },
        {
          "bbox": [
            482.68626,
            454.43015,
            500.41782,
            461.8024
          ],
          "text": "этом"
        },
        {
          "bbox": [
            503.41032,
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            461.8024
          ],
          "text": "другом"
        }
      ]
    },
    {
      "bbox": [
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        288.7962,
        461.81834
      ],
      "id": "pdf-012-line-068",
      "source_page": 12,
      "text": "werden, jedoch nur insoweit, als sie dieser festen Einrichtung",
      "words": [
        {
          "bbox": [
            64.63002,
            454.48594,
            93.15054,
            461.81834
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            96.22284,
            454.48594,
            120.31446,
            461.81834
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
            123.38676,
            454.48594,
            134.91786,
            461.81834
          ],
          "text": "nur"
        },
        {
          "bbox": [
            137.95026,
            454.47797,
            169.56702,
            461.81037
          ],
          "text": "insoweit,"
        },
        {
          "bbox": [
            172.63932,
            454.47797,
            182.68614,
            461.81037
          ],
          "text": "als"
        },
        {
          "bbox": [
            185.75844,
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            195.80526,
            461.81037
          ],
          "text": "sie"
        },
        {
          "bbox": [
            198.87756,
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            220.59912,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            223.67142,
            454.47797,
            245.5446,
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          ],
          "text": "festen"
        },
        {
          "bbox": [
            248.6169,
            454.47797,
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          ],
          "text": "Einrichtung"
        }
      ]
    },
    {
      "bbox": [
        304.9158,
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      ],
      "id": "pdf-012-line-069",
      "source_page": 12,
      "text": "Государстве, однако лишь постольку, поскольку они могут",
      "words": [
        {
          "bbox": [
            304.9158,
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          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            354.46362,
            463.97024,
            380.8056,
            471.34249
          ],
          "text": "однако"
        },
        {
          "bbox": [
            384.32478,
            463.97024,
            403.54062,
            471.34249
          ],
          "text": "лишь"
        },
        {
          "bbox": [
            407.0598,
            463.97024,
            446.30544,
            471.34249
          ],
          "text": "постольку,"
        },
        {
          "bbox": [
            449.82462,
            463.97024,
            487.92114,
            471.34249
          ],
          "text": "поскольку"
        },
        {
          "bbox": [
            491.44032,
            463.97024,
            504.75096,
            471.34249
          ],
          "text": "они"
        },
        {
          "bbox": [
            508.27014,
            463.97024,
            529.09794,
            471.34249
          ],
          "text": "могут"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        464.01009,
        288.78024,
        471.35046
      ],
      "id": "pdf-012-line-070",
      "source_page": 12,
      "text": "zugerechnet werden können. Hält sich eine in einem Vertrags-",
      "words": [
        {
          "bbox": [
            64.63002,
            464.01009,
            108.52002,
            471.34249
          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
            111.22524,
            464.01009,
            137.52732,
            471.34249
          ],
          "text": "werden"
        },
        {
          "bbox": [
            140.23254,
            464.01009,
            168.71316,
            471.34249
          ],
          "text": "können."
        },
        {
          "bbox": [
            171.41838,
            464.01806,
            185.75046,
            471.35046
          ],
          "text": "Hält"
        },
        {
          "bbox": [
            188.45568,
            464.01806,
            202.93938,
            471.35046
          ],
          "text": "sich"
        },
        {
          "bbox": [
            205.6446,
            464.01806,
            220.42356,
            471.35046
          ],
          "text": "eine"
        },
        {
          "bbox": [
            223.12878,
            464.01806,
            229.33722,
            471.35046
          ],
          "text": "in"
        },
        {
          "bbox": [
            232.04244,
            464.01806,
            253.62834,
            471.35046
          ],
          "text": "einem"
        },
        {
          "bbox": [
            256.33356,
            464.01806,
            288.78024,
            471.35046
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
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      ],
      "id": "pdf-012-line-071",
      "source_page": 12,
      "text": "быть отнесены к этой постоянной базе. В случае если фи-",
      "words": [
        {
          "bbox": [
            304.93176,
            473.50236,
            323.1102,
            480.87461
          ],
          "text": "быть"
        },
        {
          "bbox": [
            325.71966,
            473.50236,
            361.64562,
            480.87461
          ],
          "text": "отнесены"
        },
        {
          "bbox": [
            364.287,
            473.50236,
            368.72388,
            480.87461
          ],
          "text": "к"
        },
        {
          "bbox": [
            371.36526,
            473.50236,
            388.21902,
            480.87461
          ],
          "text": "этой"
        },
        {
          "bbox": [
            390.8604,
            473.50236,
            434.3514,
            480.87461
          ],
          "text": "постоянной"
        },
        {
          "bbox": [
            436.99278,
            473.50236,
            456.31236,
            480.87461
          ],
          "text": "базе."
        },
        {
          "bbox": [
            458.93778,
            473.50236,
            464.26044,
            480.87461
          ],
          "text": "В"
        },
        {
          "bbox": [
            466.90182,
            473.50236,
            492.62934,
            480.87461
          ],
          "text": "случае"
        },
        {
          "bbox": [
            495.27072,
            473.50236,
            512.715,
            480.87461
          ],
          "text": "если"
        },
        {
          "bbox": [
            515.35638,
            473.50236,
            529.08996,
            480.87461
          ],
          "text": "фи-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-072",
      "source_page": 12,
      "text": "staat ansässige natürliche Person insgesamt länger als 183",
      "words": [
        {
          "bbox": [
            64.60608,
            473.55815,
            82.194,
            480.89055
          ],
          "text": "staat"
        },
        {
          "bbox": [
            86.33562,
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            121.95036,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            126.09198,
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          ],
          "text": "natürliche"
        },
        {
          "bbox": [
            165.11418,
            473.55815,
            190.2033,
            480.89055
          ],
          "text": "Person"
        },
        {
          "bbox": [
            194.34492,
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            231.00504,
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          ],
          "text": "insgesamt"
        },
        {
          "bbox": [
            235.14666,
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            257.16348,
            480.89055
          ],
          "text": "länger"
        },
        {
          "bbox": [
            261.3051,
            473.55815,
            271.35192,
            480.89055
          ],
          "text": "als"
        },
        {
          "bbox": [
            275.49354,
            473.55815,
            288.80418,
            480.89055
          ],
          "text": "183"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-073",
      "source_page": 12,
      "text": "зическое лицо, являющееся резидентом Договаривающе-",
      "words": [
        {
          "bbox": [
            304.9158,
            483.03448,
            339.05424,
            490.40673
          ],
          "text": "зическое"
        },
        {
          "bbox": [
            342.6612,
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            362.7708,
            490.40673
          ],
          "text": "лицо,"
        },
        {
          "bbox": [
            366.35382,
            483.03448,
            414.01038,
            490.40673
          ],
          "text": "являющееся"
        },
        {
          "bbox": [
            417.61734,
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            462.40908,
            490.40673
          ],
          "text": "резидентом"
        },
        {
          "bbox": [
            466.01604,
            483.03448,
            529.08198,
            490.40673
          ],
          "text": "Договаривающе-"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        483.07433,
        288.82014,
        490.4147
      ],
      "id": "pdf-012-line-074",
      "source_page": 12,
      "text": "Tage innerhalb eines Zeitraums von 12 Monaten, der während",
      "words": [
        {
          "bbox": [
            64.638,
            483.07433,
            81.48378,
            490.40673
          ],
          "text": "Tage"
        },
        {
          "bbox": [
            84.22092,
            483.0823,
            117.03468,
            490.4147
          ],
          "text": "innerhalb"
        },
        {
          "bbox": [
            119.81172,
            483.0823,
            138.58068,
            490.4147
          ],
          "text": "eines"
        },
        {
          "bbox": [
            141.35772,
            483.0823,
            176.98044,
            490.4147
          ],
          "text": "Zeitraums"
        },
        {
          "bbox": [
            179.75748,
            483.0823,
            192.76488,
            490.4147
          ],
          "text": "von"
        },
        {
          "bbox": [
            195.54192,
            483.0823,
            204.41568,
            490.4147
          ],
          "text": "12"
        },
        {
          "bbox": [
            207.14484,
            483.0823,
            240.85236,
            490.4147
          ],
          "text": "Monaten,"
        },
        {
          "bbox": [
            243.6294,
            483.0823,
            255.30414,
            490.4147
          ],
          "text": "der"
        },
        {
          "bbox": [
            258.08118,
            483.0823,
            288.82014,
            490.4147
          ],
          "text": "während"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-075",
      "source_page": 12,
      "text": "гося Государства, пребывает в другом Договаривающемся",
      "words": [
        {
          "bbox": [
            304.90782,
            492.57457,
            320.56458,
            499.94682
          ],
          "text": "гося"
        },
        {
          "bbox": [
            324.01194,
            492.57457,
            370.24008,
            499.94682
          ],
          "text": "Государства,"
        },
        {
          "bbox": [
            373.68744,
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            414.49716,
            499.94682
          ],
          "text": "пребывает"
        },
        {
          "bbox": [
            417.94452,
            492.57457,
            422.3814,
            499.94682
          ],
          "text": "в"
        },
        {
          "bbox": [
            425.78886,
            492.57457,
            451.46052,
            499.94682
          ],
          "text": "другом"
        },
        {
          "bbox": [
            454.90788,
            492.57457,
            529.1139,
            499.94682
          ],
          "text": "Договаривающемся"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-076",
      "source_page": 12,
      "text": "des betreffenden Steuerjahres beginnt oder endet, im anderen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerjahres"
        },
        {
          "bbox": [
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          ],
          "text": "beginnt"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "endet,"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "anderen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-077",
      "source_page": 12,
      "text": "Государстве в общей сложности более 183 дней в течение",
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        {
          "bbox": [
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          ],
          "text": "Государстве"
        },
        {
          "bbox": [
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "общей"
        },
        {
          "bbox": [
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          ],
          "text": "сложности"
        },
        {
          "bbox": [
            429.23622,
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          ],
          "text": "более"
        },
        {
          "bbox": [
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          ],
          "text": "183"
        },
        {
          "bbox": [
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            509.47097
          ],
          "text": "дней"
        },
        {
          "bbox": [
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "течение"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-078",
      "source_page": 12,
      "text": "Vertragsstaat auf, gilt sie für diese Zwecke als eine Person, der",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "auf,"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
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          ],
          "text": "sie"
        },
        {
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          ],
          "text": "für"
        },
        {
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          "text": "diese"
        },
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          "text": "Zwecke"
        },
        {
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          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Person,"
        },
        {
          "bbox": [
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          "text": "der"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-079",
      "source_page": 12,
      "text": "любого 12-месячного периода, начинающегося или закан-",
      "words": [
        {
          "bbox": [
            304.93176,
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          ],
          "text": "любого"
        },
        {
          "bbox": [
            335.29566,
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          ],
          "text": "12-месячного"
        },
        {
          "bbox": [
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          ],
          "text": "периода,"
        },
        {
          "bbox": [
            425.31804,
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          ],
          "text": "начинающегося"
        },
        {
          "bbox": [
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          ],
          "text": "или"
        },
        {
          "bbox": [
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          "text": "закан-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-080",
      "source_page": 12,
      "text": "im anderen Vertragsstaat gewöhnlich eine feste Einrichtung zur",
      "words": [
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "gewöhnlich"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
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          ],
          "text": "feste"
        },
        {
          "bbox": [
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          ],
          "text": "Einrichtung"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        }
      ]
    },
    {
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      "id": "pdf-012-line-081",
      "source_page": 12,
      "text": "чивающегося в соответствующем налоговом году, то оно",
      "words": [
        {
          "bbox": [
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          "text": "чивающегося"
        },
        {
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "соответствующем"
        },
        {
          "bbox": [
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          ],
          "text": "налоговом"
        },
        {
          "bbox": [
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          ],
          "text": "году,"
        },
        {
          "bbox": [
            503.42628,
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          ],
          "text": "то"
        },
        {
          "bbox": [
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          ],
          "text": "оно"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-082",
      "source_page": 12,
      "text": "Verfügung steht; die Einkünfte aus den oben genannten Tätig-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Verfügung"
        },
        {
          "bbox": [
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          ],
          "text": "steht;"
        },
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "oben"
        },
        {
          "bbox": [
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          ],
          "text": "genannten"
        },
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          "text": "Tätig-"
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      ]
    },
    {
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      ],
      "id": "pdf-012-line-083",
      "source_page": 12,
      "text": "в этой связи считается лицом, которое обычно располагает",
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        {
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          ],
          "text": "в"
        },
        {
          "bbox": [
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            328.28922,
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          ],
          "text": "этой"
        },
        {
          "bbox": [
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          ],
          "text": "связи"
        },
        {
          "bbox": [
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          ],
          "text": "считается"
        },
        {
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          ],
          "text": "лицом,"
        },
        {
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          ],
          "text": "которое"
        },
        {
          "bbox": [
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          ],
          "text": "обычно"
        },
        {
          "bbox": [
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          "text": "располагает"
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      ]
    },
    {
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      ],
      "id": "pdf-012-line-084",
      "source_page": 12,
      "text": "keiten, die im anderen Staat ausgeübt werden, können dieser",
      "words": [
        {
          "bbox": [
            64.60608,
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            88.2588,
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          ],
          "text": "keiten,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "ausgeübt"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "dieser"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-085",
      "source_page": 12,
      "text": "постоянной базой в этом другом Государстве; доходы от",
      "words": [
        {
          "bbox": [
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          ],
          "text": "постоянной"
        },
        {
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          ],
          "text": "базой"
        },
        {
          "bbox": [
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "этом"
        },
        {
          "bbox": [
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            540.24314,
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          ],
          "text": "другом"
        },
        {
          "bbox": [
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          ],
          "text": "Государстве;"
        },
        {
          "bbox": [
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          ],
          "text": "доходы"
        },
        {
          "bbox": [
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          ],
          "text": "от"
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      ]
    },
    {
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      ],
      "id": "pdf-012-line-086",
      "source_page": 12,
      "text": "festen Einrichtung zugerechnet werden. In diesem Fall können",
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        {
          "bbox": [
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          ],
          "text": "festen"
        },
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          ],
          "text": "Einrichtung"
        },
        {
          "bbox": [
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          ],
          "text": "zugerechnet"
        },
        {
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          ],
          "text": "werden."
        },
        {
          "bbox": [
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          ],
          "text": "In"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          "text": "können"
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      ]
    },
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      "id": "pdf-012-line-087",
      "source_page": 12,
      "text": "осуществления в этом другом Государстве упомянутой вы-",
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        {
          "bbox": [
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          ],
          "text": "осуществления"
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        {
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          ],
          "text": "в"
        },
        {
          "bbox": [
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            549.76729,
            390.76464,
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          ],
          "text": "этом"
        },
        {
          "bbox": [
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          ],
          "text": "другом"
        },
        {
          "bbox": [
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          ],
          "text": "Государстве"
        },
        {
          "bbox": [
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          ],
          "text": "упомянутой"
        },
        {
          "bbox": [
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          ],
          "text": "вы-"
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      ]
    },
    {
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      ],
      "id": "pdf-012-line-088",
      "source_page": 12,
      "text": "die der festen Einrichtung zuzurechnenden Einkünfte ent-",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            92.6877,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "festen"
        },
        {
          "bbox": [
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          ],
          "text": "Einrichtung"
        },
        {
          "bbox": [
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          ],
          "text": "zuzurechnenden"
        },
        {
          "bbox": [
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            268.8861,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "ent-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-089",
      "source_page": 12,
      "text": "ше деятельности могут быть отнесены к этой постоянной",
      "words": [
        {
          "bbox": [
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          "text": "ше"
        },
        {
          "bbox": [
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          "text": "деятельности"
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          "bbox": [
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          "text": "могут"
        },
        {
          "bbox": [
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          "text": "быть"
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        {
          "bbox": [
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          "text": "отнесены"
        },
        {
          "bbox": [
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          "text": "к"
        },
        {
          "bbox": [
            465.6729,
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          ],
          "text": "этой"
        },
        {
          "bbox": [
            485.64684,
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          "text": "постоянной"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-090",
      "source_page": 12,
      "text": "sprechend den für die Ermittlung der Unternehmensgewinne",
      "words": [
        {
          "bbox": [
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          "text": "sprechend"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
            150.97362,
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          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
            191.08908,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Unternehmensgewinne"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-091",
      "source_page": 12,
      "text": "базе. В таком случае доходы, относящиеся к постоянной",
      "words": [
        {
          "bbox": [
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          "text": "базе."
        },
        {
          "bbox": [
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            333.14904,
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          ],
          "text": "В"
        },
        {
          "bbox": [
            336.74004,
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          ],
          "text": "таком"
        },
        {
          "bbox": [
            362.30796,
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          ],
          "text": "случае"
        },
        {
          "bbox": [
            391.62648,
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          ],
          "text": "доходы,"
        },
        {
          "bbox": [
            424.7754,
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            474.00402,
            576.19581
          ],
          "text": "относящиеся"
        },
        {
          "bbox": [
            477.59502,
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            482.0319,
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          ],
          "text": "к"
        },
        {
          "bbox": [
            485.6229,
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          ],
          "text": "постоянной"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-092",
      "source_page": 12,
      "text": "und ihre Zurechnung zu einer Betriebsstätte geltenden Grund-",
      "words": [
        {
          "bbox": [
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          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "ihre"
        },
        {
          "bbox": [
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          "text": "Zurechnung"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            152.88084,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            225.40308,
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          ],
          "text": "geltenden"
        },
        {
          "bbox": [
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          ],
          "text": "Grund-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-093",
      "source_page": 12,
      "text": "базе, могут облагаться налогом в этом другом Государстве",
      "words": [
        {
          "bbox": [
            304.94772,
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          ],
          "text": "базе,"
        },
        {
          "bbox": [
            327.2199,
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          "text": "могут"
        },
        {
          "bbox": [
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          ],
          "text": "облагаться"
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        {
          "bbox": [
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          ],
          "text": "налогом"
        },
        {
          "bbox": [
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "этом"
        },
        {
          "bbox": [
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          ],
          "text": "другом"
        },
        {
          "bbox": [
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          "text": "Государстве"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-094",
      "source_page": 12,
      "text": "sätzen des Artikels 7 in diesem anderen Staat besteuert",
      "words": [
        {
          "bbox": [
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          "text": "sätzen"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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          ],
          "text": "7"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "besteuert"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-095",
      "source_page": 12,
      "text": "в соответствии с принципами статьи 7 настоящего Согла-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "соответствии"
        },
        {
          "bbox": [
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          ],
          "text": "с"
        },
        {
          "bbox": [
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          ],
          "text": "принципами"
        },
        {
          "bbox": [
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          "text": "статьи"
        },
        {
          "bbox": [
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          ],
          "text": "7"
        },
        {
          "bbox": [
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          "text": "настоящего"
        },
        {
          "bbox": [
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          "text": "Согла-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-096",
      "source_page": 12,
      "text": "werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-097",
      "source_page": 12,
      "text": "шения по исчислению сумм прибыли от предприниматель-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "шения"
        },
        {
          "bbox": [
            331.79244,
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            340.6662,
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          ],
          "text": "по"
        },
        {
          "bbox": [
            343.5789,
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          ],
          "text": "исчислению"
        },
        {
          "bbox": [
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          ],
          "text": "сумм"
        },
        {
          "bbox": [
            413.18046,
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          ],
          "text": "прибыли"
        },
        {
          "bbox": [
            448.58772,
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          ],
          "text": "от"
        },
        {
          "bbox": [
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          ],
          "text": "предприниматель-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-098",
      "source_page": 12,
      "text": "ской деятельности и их отнесению к постоянному учрежде-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ской"
        },
        {
          "bbox": [
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          ],
          "text": "деятельности"
        },
        {
          "bbox": [
            377.74926,
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            382.18614,
            614.34023
          ],
          "text": "и"
        },
        {
          "bbox": [
            384.10134,
            606.96798,
            392.52822,
            614.34023
          ],
          "text": "их"
        },
        {
          "bbox": [
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          ],
          "text": "отнесению"
        },
        {
          "bbox": [
            437.16834,
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            441.60522,
            614.34023
          ],
          "text": "к"
        },
        {
          "bbox": [
            443.52042,
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          ],
          "text": "постоянному"
        },
        {
          "bbox": [
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          ],
          "text": "учрежде-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-099",
      "source_page": 12,
      "text": "нию.",
      "words": [
        {
          "bbox": [
            304.92378,
            616.50807,
            322.22442,
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          ],
          "text": "нию."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-100",
      "source_page": 12,
      "text": "2. Термин «профессиональные услуги» включает, в част-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "2."
        },
        {
          "bbox": [
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          ],
          "text": "Термин"
        },
        {
          "bbox": [
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          ],
          "text": "«профессиональные"
        },
        {
          "bbox": [
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          ],
          "text": "услуги»"
        },
        {
          "bbox": [
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          ],
          "text": "включает,"
        },
        {
          "bbox": [
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          ],
          "text": "в"
        },
        {
          "bbox": [
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            529.0946,
            639.73265
          ],
          "text": "част-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-101",
      "source_page": 12,
      "text": "(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die",
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        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "„freier"
        },
        {
          "bbox": [
            166.40694,
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          ],
          "text": "Beruf“"
        },
        {
          "bbox": [
            193.22772,
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          ],
          "text": "umfasst"
        },
        {
          "bbox": [
            225.76218,
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          ],
          "text": "insbesondere"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        }
      ]
    },
    {
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      "id": "pdf-012-line-102",
      "source_page": 12,
      "text": "ности, независимо осуществляемую научную, литератур-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ности,"
        },
        {
          "bbox": [
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          ],
          "text": "независимо"
        },
        {
          "bbox": [
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          ],
          "text": "осуществляемую"
        },
        {
          "bbox": [
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          ],
          "text": "научную,"
        },
        {
          "bbox": [
            488.06478,
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          ],
          "text": "литератур-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-103",
      "source_page": 12,
      "text": "selbständig ausgeübte wissenschaftliche, literarische, künst-",
      "words": [
        {
          "bbox": [
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            105.72702,
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          ],
          "text": "selbständig"
        },
        {
          "bbox": [
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          ],
          "text": "ausgeübte"
        },
        {
          "bbox": [
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          ],
          "text": "wissenschaftliche,"
        },
        {
          "bbox": [
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            261.9435,
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          ],
          "text": "literarische,"
        },
        {
          "bbox": [
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          ],
          "text": "künst-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-104",
      "source_page": 12,
      "text": "ную, воспитательную или преподавательскую деятель-",
      "words": [
        {
          "bbox": [
            304.92378,
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          ],
          "text": "ную,"
        },
        {
          "bbox": [
            327.7386,
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          ],
          "text": "воспитательную"
        },
        {
          "bbox": [
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          ],
          "text": "или"
        },
        {
          "bbox": [
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          ],
          "text": "преподавательскую"
        },
        {
          "bbox": [
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          "text": "деятель-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-105",
      "source_page": 12,
      "text": "lerische, erzieherische oder unterrichtende Tätigkeit sowie die",
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        {
          "bbox": [
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          "text": "lerische,"
        },
        {
          "bbox": [
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          ],
          "text": "erzieherische"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "unterrichtende"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            254.41038,
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          "text": "sowie"
        },
        {
          "bbox": [
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          "text": "die"
        }
      ]
    },
    {
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      "id": "pdf-012-line-106",
      "source_page": 12,
      "text": "ность, независимо осуществляемую деятельность в об-",
      "words": [
        {
          "bbox": [
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          "text": "ность,"
        },
        {
          "bbox": [
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          ],
          "text": "независимо"
        },
        {
          "bbox": [
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          ],
          "text": "осуществляемую"
        },
        {
          "bbox": [
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          ],
          "text": "деятельность"
        },
        {
          "bbox": [
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          ],
          "text": "в"
        },
        {
          "bbox": [
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          ],
          "text": "об-"
        }
      ]
    },
    {
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      "id": "pdf-012-line-107",
      "source_page": 12,
      "text": "selbständige Tätigkeit der Ärzte, Zahnärzte, Rechtsanwälte,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "selbständige"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "Ärzte,"
        },
        {
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          ],
          "text": "Zahnärzte,"
        },
        {
          "bbox": [
            234.02148,
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          ],
          "text": "Rechtsanwälte,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-108",
      "source_page": 12,
      "text": "ласти искусств, а также независимую деятельность вра-",
      "words": [
        {
          "bbox": [
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          "text": "ласти"
        },
        {
          "bbox": [
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          ],
          "text": "искусств,"
        },
        {
          "bbox": [
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          ],
          "text": "а"
        },
        {
          "bbox": [
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          "text": "также"
        },
        {
          "bbox": [
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          "text": "независимую"
        },
        {
          "bbox": [
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          ],
          "text": "деятельность"
        },
        {
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          "text": "вра-"
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      ]
    },
    {
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      "id": "pdf-012-line-109",
      "source_page": 12,
      "text": "Ingenieure, Architekten und Buchsachverständigen.",
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        {
          "bbox": [
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          ],
          "text": "Ingenieure,"
        },
        {
          "bbox": [
            106.14996,
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          ],
          "text": "Architekten"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "Buchsachverständigen."
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      ]
    },
    {
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      "id": "pdf-012-line-110",
      "source_page": 12,
      "text": "чей, стоматологов, адвокатов, инженеров, архитекторов и",
      "words": [
        {
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          "text": "чей,"
        },
        {
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          ],
          "text": "стоматологов,"
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          ],
          "text": "адвокатов,"
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        {
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          ],
          "text": "инженеров,"
        },
        {
          "bbox": [
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          "text": "архитекторов"
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          "text": "и"
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      ]
    },
    {
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      "id": "pdf-012-line-111",
      "source_page": 12,
      "text": "экспертов в области бухгалтерского дела.",
      "words": [
        {
          "bbox": [
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          "text": "экспертов"
        },
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          "text": "в"
        },
        {
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          "text": "области"
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        {
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          ],
          "text": "бухгалтерского"
        },
        {
          "bbox": [
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          "text": "дела."
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      ]
    },
    {
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      "id": "pdf-012-line-112",
      "source_page": 12,
      "text": "Статья 15",
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          "text": "Статья"
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          "text": "15"
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      ]
    },
    {
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      "id": "pdf-012-line-113",
      "source_page": 12,
      "text": "Artikel 15",
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          "text": "Artikel"
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        {
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          "text": "15"
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      ]
    },
    {
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      "id": "pdf-012-line-114",
      "source_page": 12,
      "text": "Работа по найму",
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        {
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          "text": "Работа"
        },
        {
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          ],
          "text": "по"
        },
        {
          "bbox": [
            425.82876,
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          ],
          "text": "найму"
        }
      ]
    },
    {
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      "id": "pdf-012-line-115",
      "source_page": 12,
      "text": "Unselbständige Arbeit",
      "words": [
        {
          "bbox": [
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          "text": "Unselbständige"
        },
        {
          "bbox": [
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          "text": "Arbeit"
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      ]
    },
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      "id": "pdf-012-line-116",
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      "text": "1. С учетом положений статей 16 - 19 настоящего Согла-",
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        {
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          "text": "1."
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        {
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          "text": "С"
        },
        {
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          ],
          "text": "учетом"
        },
        {
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          "text": "положений"
        },
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          "text": "статей"
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        {
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          ],
          "text": "16"
        },
        {
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          ],
          "text": "-"
        },
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          ],
          "text": "19"
        },
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          "bbox": [
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          "text": "настоящего"
        },
        {
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          "text": "Согла-"
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      ]
    },
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      "id": "pdf-012-line-117",
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      "text": "(1) Vorbehaltlich der Artikel 16 bis 19 können Gehälter, Löhne",
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        {
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          "text": "(1)"
        },
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          "text": "Vorbehaltlich"
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        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
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          "text": "Artikel"
        },
        {
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          "text": "16"
        },
        {
          "bbox": [
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          "text": "bis"
        },
        {
          "bbox": [
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          ],
          "text": "19"
        },
        {
          "bbox": [
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          "text": "können"
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        {
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          "text": "Gehälter,"
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          "text": "Löhne"
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      ]
    },
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      "id": "pdf-012-line-118",
      "source_page": 12,
      "text": "шения жалованье, заработная плата и аналогичные воз-",
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        {
          "bbox": [
            304.92378,
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          "text": "шения"
        },
        {
          "bbox": [
            332.82186,
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          ],
          "text": "жалованье,"
        },
        {
          "bbox": [
            379.98366,
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          ],
          "text": "заработная"
        },
        {
          "bbox": [
            427.24122,
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          ],
          "text": "плата"
        },
        {
          "bbox": [
            452.52984,
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          ],
          "text": "и"
        },
        {
          "bbox": [
            460.89288,
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          "text": "аналогичные"
        },
        {
          "bbox": [
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          ],
          "text": "воз-"
        }
      ]
    },
    {
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      "id": "pdf-012-line-119",
      "source_page": 12,
      "text": "und ähnliche Vergütungen, die eine in einem Vertragsstaat",
      "words": [
        {
          "bbox": [
            64.62204,
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          "text": "und"
        },
        {
          "bbox": [
            83.01594,
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          ],
          "text": "ähnliche"
        },
        {
          "bbox": [
            117.51348,
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          ],
          "text": "Vergütungen,"
        },
        {
          "bbox": [
            169.32762,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            184.90458,
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            199.68354,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            204.47154,
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            210.67998,
            764.41533
          ],
          "text": "in"
        },
        {
          "bbox": [
            215.46798,
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            237.05388,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            241.84188,
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          ],
          "text": "Vertragsstaat"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-120",
      "source_page": 12,
      "text": "награждения, получаемые резидентом Договаривающегося",
      "words": [
        {
          "bbox": [
            304.90782,
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          ],
          "text": "награждения,"
        },
        {
          "bbox": [
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          ],
          "text": "получаемые"
        },
        {
          "bbox": [
            406.32564,
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          ],
          "text": "резидентом"
        },
        {
          "bbox": [
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          ],
          "text": "Договаривающегося"
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      ]
    },
    {
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      "id": "pdf-012-line-121",
      "source_page": 12,
      "text": "ansässige Person aus unselbständiger Arbeit bezieht, nur in",
      "words": [
        {
          "bbox": [
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          "text": "ansässige"
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        {
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          "text": "aus"
        },
        {
          "bbox": [
            149.625,
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          "text": "unselbständiger"
        },
        {
          "bbox": [
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          ],
          "text": "Arbeit"
        },
        {
          "bbox": [
            235.30626,
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          ],
          "text": "bezieht,"
        },
        {
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          ],
          "text": "nur"
        },
        {
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