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      "text": "1161",
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      "text": "Bundesgesetzblatt Jahrgang 2005 Teil II Nr. 25, ausgegeben zu Bonn am 19. Oktober 2005",
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          "text": "II"
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          "text": "25,"
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          "text": "ausgegeben"
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          "text": "zu"
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          "text": "Bonn"
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          "text": "am"
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          "text": "19."
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          "text": "Oktober"
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      "text": "stätte oder eine selbständige Arbeit durch eine dort gelegene",
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        {
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          "text": "oder"
        },
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          "text": "eine"
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          "text": "selbständige"
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          "text": "Arbeit"
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        {
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          "text": "durch"
        },
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          "text": "eine"
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          "text": "dort"
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      "text": "варивающемся Государстве предпринимательскую дея-",
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          "text": "предпринимательскую"
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          "text": "дея-"
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      "id": "pdf-016-line-005",
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      "text": "feste Einrichtung ausübt und die Rechte oder Vermögenswerte,",
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          "text": "feste"
        },
        {
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          "text": "Einrichtung"
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        {
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          "text": "ausübt"
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          "text": "die"
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          "text": "Rechte"
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      "text": "тельность через расположенное в нем постоянное учре-",
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          "text": "через"
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          "text": "расположенное"
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          "text": "нем"
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      "text": "für die die Einkünfte gezahlt werden, tatsächlich zu dieser",
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          "text": "zu"
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          "text": "dieser"
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      "text": "ждение или оказывает в этом другом Государстве незави-",
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          "text": "этом"
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          "text": "другом"
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    },
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      "id": "pdf-016-line-009",
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      "text": "Betriebsstätte oder festen Einrichtung gehören. In diesem Fall",
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        {
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          "text": "oder"
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          "text": "festen"
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          "text": "Einrichtung"
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          "text": "gehören."
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          "text": "In"
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          "text": "diesem"
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      "text": "симые личные услуги через находящуюся в нем постоянную",
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          "text": "личные"
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          "text": "услуги"
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          "text": "через"
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          "text": "находящуюся"
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          "text": "в"
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          "text": "нем"
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          "text": "постоянную"
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      "text": "ist Artikel 7 beziehungsweise Artikel 14 anzuwenden.",
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          "text": "ist"
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          "text": "7"
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          "text": "beziehungsweise"
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          "text": "Artikel"
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      "text": "базу, и права или имущественные ценности, в отношении",
      "words": [
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          "text": "базу,"
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          "text": "и"
        },
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          "text": "права"
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          ],
          "text": "или"
        },
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          "text": "имущественные"
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          "text": "ценности,"
        },
        {
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          ],
          "text": "в"
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          "text": "отношении"
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      "id": "pdf-016-line-013",
      "source_page": 16,
      "text": "которых выплачиваются эти доходы, реально связаны с та-",
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          "text": "выплачиваются"
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          "text": "эти"
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          "text": "доходы,"
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          "text": "реально"
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          "text": "связаны"
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          "text": "с"
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          "text": "та-"
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      ]
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      "id": "pdf-016-line-014",
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      "text": "ким постоянным учреждением или такой постоянной базой.",
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          ],
          "text": "ким"
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          ],
          "text": "постоянным"
        },
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          "text": "учреждением"
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          ],
          "text": "или"
        },
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          ],
          "text": "такой"
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          ],
          "text": "постоянной"
        },
        {
          "bbox": [
            505.134,
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          ],
          "text": "базой."
        }
      ]
    },
    {
      "bbox": [
        304.9158,
        148.80456,
        529.08996,
        156.17681
      ],
      "id": "pdf-016-line-015",
      "source_page": 16,
      "text": "В таком случае применяются положения статьи 7 или",
      "words": [
        {
          "bbox": [
            304.9158,
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            310.23846,
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          ],
          "text": "В"
        },
        {
          "bbox": [
            315.60102,
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            337.57794,
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          ],
          "text": "таком"
        },
        {
          "bbox": [
            342.9405,
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            368.66802,
            156.17681
          ],
          "text": "случае"
        },
        {
          "bbox": [
            374.03058,
            148.80456,
            424.59186,
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          ],
          "text": "применяются"
        },
        {
          "bbox": [
            429.95442,
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            470.79606,
            156.17681
          ],
          "text": "положения"
        },
        {
          "bbox": [
            476.15862,
            148.80456,
            500.47368,
            156.17681
          ],
          "text": "статьи"
        },
        {
          "bbox": [
            505.83624,
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            510.27312,
            156.17681
          ],
          "text": "7"
        },
        {
          "bbox": [
            515.63568,
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          ],
          "text": "или"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
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        436.13892,
        165.70893
      ],
      "id": "pdf-016-line-016",
      "source_page": 16,
      "text": "статьи 14 настоящего Соглашения.",
      "words": [
        {
          "bbox": [
            304.92378,
            158.33668,
            329.23884,
            165.70893
          ],
          "text": "статьи"
        },
        {
          "bbox": [
            331.45728,
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            339.99588,
            165.70893
          ],
          "text": "14"
        },
        {
          "bbox": [
            342.21432,
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            385.81704,
            165.70096
          ],
          "text": "настоящего"
        },
        {
          "bbox": [
            388.03548,
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          ],
          "text": "Соглашения."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-017",
      "source_page": 16,
      "text": "(3) Ungeachtet der Bestimmungen der Absätze 1 und 2",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
            86.08824,
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            127.47252,
            180.2223
          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
            132.17274,
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            143.84748,
            180.2223
          ],
          "text": "der"
        },
        {
          "bbox": [
            148.5477,
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            202.36482,
            180.2223
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            207.06504,
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            218.73978,
            180.2223
          ],
          "text": "der"
        },
        {
          "bbox": [
            223.4001,
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            252.2079,
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          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            256.90812,
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            261.345,
            180.2223
          ],
          "text": "1"
        },
        {
          "bbox": [
            266.04522,
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            279.65112,
            180.2223
          ],
          "text": "und"
        },
        {
          "bbox": [
            284.35134,
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            288.78822,
            180.2223
          ],
          "text": "2"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-018",
      "source_page": 16,
      "text": "3. Несмотря на положения пунктов 1 и 2 настоящей",
      "words": [
        {
          "bbox": [
            313.43046,
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            320.08578,
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          ],
          "text": "3."
        },
        {
          "bbox": [
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          ],
          "text": "Несмотря"
        },
        {
          "bbox": [
            366.11442,
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            374.98818,
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          ],
          "text": "на"
        },
        {
          "bbox": [
            379.82406,
            172.92178,
            420.6657,
            180.29403
          ],
          "text": "положения"
        },
        {
          "bbox": [
            425.50158,
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            455.66598,
            180.29403
          ],
          "text": "пунктов"
        },
        {
          "bbox": [
            460.50186,
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            464.93874,
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          ],
          "text": "1"
        },
        {
          "bbox": [
            469.77462,
            172.92178,
            474.2115,
            180.29403
          ],
          "text": "и"
        },
        {
          "bbox": [
            479.04738,
            172.92178,
            483.48426,
            180.29403
          ],
          "text": "2"
        },
        {
          "bbox": [
            488.32014,
            172.92178,
            529.08198,
            180.29403
          ],
          "text": "настоящей"
        }
      ]
    },
    {
      "bbox": [
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        288.7962,
        189.76239
      ],
      "id": "pdf-016-line-019",
      "source_page": 16,
      "text": "können Einkünfte einer in einem Vertragsstaat ansässigen Per-",
      "words": [
        {
          "bbox": [
            64.62204,
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            90.94008,
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          ],
          "text": "können"
        },
        {
          "bbox": [
            93.39792,
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            126.65856,
            189.75442
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            129.1164,
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            146.50482,
            189.75442
          ],
          "text": "einer"
        },
        {
          "bbox": [
            148.96266,
            182.42999,
            155.1711,
            189.76239
          ],
          "text": "in"
        },
        {
          "bbox": [
            157.62894,
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            179.21484,
            189.76239
          ],
          "text": "einem"
        },
        {
          "bbox": [
            181.67268,
            182.42999,
            228.6669,
            189.76239
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            231.12474,
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            271.1205,
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          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            273.57834,
            182.42999,
            288.7962,
            189.76239
          ],
          "text": "Per-"
        }
      ]
    },
    {
      "bbox": [
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        529.12188,
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      ],
      "id": "pdf-016-line-020",
      "source_page": 16,
      "text": "статьи, доходы в виде выигрышей от казино и лотерей, а",
      "words": [
        {
          "bbox": [
            304.9158,
            182.4539,
            331.4493,
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          ],
          "text": "статьи,"
        },
        {
          "bbox": [
            334.59342,
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            361.9329,
            189.82615
          ],
          "text": "доходы"
        },
        {
          "bbox": [
            365.07702,
            182.4539,
            369.5139,
            189.82615
          ],
          "text": "в"
        },
        {
          "bbox": [
            372.65802,
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            390.84444,
            189.82615
          ],
          "text": "виде"
        },
        {
          "bbox": [
            393.98856,
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            189.82615
          ],
          "text": "выигрышей"
        },
        {
          "bbox": [
            440.097,
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            448.52388,
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          ],
          "text": "от"
        },
        {
          "bbox": [
            451.668,
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          ],
          "text": "казино"
        },
        {
          "bbox": [
            480.98652,
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          ],
          "text": "и"
        },
        {
          "bbox": [
            488.56752,
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          ],
          "text": "лотерей,"
        },
        {
          "bbox": [
            524.685,
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            189.82615
          ],
          "text": "а"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-021",
      "source_page": 16,
      "text": "son in Gestalt von Spielgewinnen aus Spielbanken und",
      "words": [
        {
          "bbox": [
            64.62204,
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            77.62944,
            199.30248
          ],
          "text": "son"
        },
        {
          "bbox": [
            83.9496,
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            90.15804,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            96.4782,
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            121.8945,
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          ],
          "text": "Gestalt"
        },
        {
          "bbox": [
            128.21466,
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          ],
          "text": "von"
        },
        {
          "bbox": [
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            199.5,
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          ],
          "text": "Spielgewinnen"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "Spielbanken"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
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      "id": "pdf-016-line-022",
      "source_page": 16,
      "text": "также другие подобные доходы резидента Договариваю-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "также"
        },
        {
          "bbox": [
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            356.9853,
            199.35827
          ],
          "text": "другие"
        },
        {
          "bbox": [
            361.07106,
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            397.93068,
            199.3503
          ],
          "text": "подобные"
        },
        {
          "bbox": [
            402.01644,
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            429.35592,
            199.3503
          ],
          "text": "доходы"
        },
        {
          "bbox": [
            433.44168,
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            472.59954,
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          ],
          "text": "резидента"
        },
        {
          "bbox": [
            476.6853,
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          ],
          "text": "Договариваю-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-023",
      "source_page": 16,
      "text": "Lotterien sowie ähnliche Einkünfte, die aus dem anderen Ver-",
      "words": [
        {
          "bbox": [
            64.66194,
            201.5022,
            96.0792,
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          ],
          "text": "Lotterien"
        },
        {
          "bbox": [
            99.09564,
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
            122.78826,
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          ],
          "text": "ähnliche"
        },
        {
          "bbox": [
            155.51424,
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            190.99332,
            208.8346
          ],
          "text": "Einkünfte,"
        },
        {
          "bbox": [
            194.00976,
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            204.75084,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            207.76728,
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            220.47942,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            223.49586,
            201.5022,
            239.3202,
            208.8346
          ],
          "text": "dem"
        },
        {
          "bbox": [
            242.33664,
            201.5022,
            271.31202,
            208.8346
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            274.32846,
            201.5022,
            288.81216,
            208.8346
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-024",
      "source_page": 16,
      "text": "щегося Государства, возникшие в другом Договариваю-",
      "words": [
        {
          "bbox": [
            304.92378,
            201.51814,
            331.22586,
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          ],
          "text": "щегося"
        },
        {
          "bbox": [
            336.80388,
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            383.03202,
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          ],
          "text": "Государства,"
        },
        {
          "bbox": [
            388.61004,
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            208.89039
          ],
          "text": "возникшие"
        },
        {
          "bbox": [
            435.40476,
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            439.84164,
            208.89039
          ],
          "text": "в"
        },
        {
          "bbox": [
            445.41966,
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            471.09132,
            208.89039
          ],
          "text": "другом"
        },
        {
          "bbox": [
            476.66934,
            201.51814,
            529.12986,
            208.89039
          ],
          "text": "Договариваю-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-025",
      "source_page": 16,
      "text": "tragsstaat stammen, in dem anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            64.638,
            211.03432,
            100.25274,
            218.36672
          ],
          "text": "tragsstaat"
        },
        {
          "bbox": [
            102.4233,
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            137.76672,
            218.36672
          ],
          "text": "stammen,"
        },
        {
          "bbox": [
            139.98516,
            211.03432,
            146.1936,
            218.36672
          ],
          "text": "in"
        },
        {
          "bbox": [
            148.41204,
            211.03432,
            164.23638,
            218.36672
          ],
          "text": "dem"
        },
        {
          "bbox": [
            166.45482,
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            195.4302,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            197.64864,
            211.03432,
            216.4176,
            218.36672
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            218.63604,
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            252.27972,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            254.49816,
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            283.01868,
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-026",
      "source_page": 16,
      "text": "щемся Государстве, могут облагаться налогом в этом другом",
      "words": [
        {
          "bbox": [
            304.9557,
            211.03432,
            329.30268,
            218.40657
          ],
          "text": "щемся"
        },
        {
          "bbox": [
            331.24182,
            211.04229,
            377.27046,
            218.41454
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            379.2096,
            211.04229,
            400.0374,
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          ],
          "text": "могут"
        },
        {
          "bbox": [
            401.97654,
            211.04229,
            443.10546,
            218.41454
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            445.0446,
            211.04229,
            475.43244,
            218.41454
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            477.37158,
            211.04229,
            481.80846,
            218.41454
          ],
          "text": "в"
        },
        {
          "bbox": [
            483.7476,
            211.04229,
            501.47916,
            218.41454
          ],
          "text": "этом"
        },
        {
          "bbox": [
            503.4183,
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            218.41454
          ],
          "text": "другом"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
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        350.95242,
        227.95463
      ],
      "id": "pdf-016-line-027",
      "source_page": 16,
      "text": "Государстве.",
      "words": [
        {
          "bbox": [
            304.92378,
            220.58238,
            350.95242,
            227.95463
          ],
          "text": "Государстве."
        }
      ]
    },
    {
      "bbox": [
        158.84988,
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      ],
      "id": "pdf-016-line-028",
      "source_page": 16,
      "text": "Artikel 22",
      "words": [
        {
          "bbox": [
            158.84988,
            244.21343,
            183.50808,
            251.56974
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            185.72652,
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            194.60028,
            251.56974
          ],
          "text": "22"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-029",
      "source_page": 16,
      "text": "Статья 22",
      "words": [
        {
          "bbox": [
            397.6434,
            244.2214,
            425.28612,
            251.54583
          ],
          "text": "Статья"
        },
        {
          "bbox": [
            427.50456,
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            436.37832,
            251.54583
          ],
          "text": "22"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-030",
      "source_page": 16,
      "text": "Vermögen",
      "words": [
        {
          "bbox": [
            157.46136,
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            196.0287,
            266.17078
          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
        394.39554,
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        439.62618,
        266.1389
      ],
      "id": "pdf-016-line-031",
      "source_page": 16,
      "text": "Имущество",
      "words": [
        {
          "bbox": [
            394.39554,
            258.81447,
            439.62618,
            266.1389
          ],
          "text": "Имущество"
        }
      ]
    },
    {
      "bbox": [
        313.4145,
        273.39957,
        529.12188,
        280.77979
      ],
      "id": "pdf-016-line-032",
      "source_page": 16,
      "text": "1. Недвижимое имущество, принадлежащее резиденту",
      "words": [
        {
          "bbox": [
            313.4145,
            273.40754,
            318.87282,
            280.77979
          ],
          "text": "1."
        },
        {
          "bbox": [
            323.3097,
            273.40754,
            371.7084,
            280.77979
          ],
          "text": "Недвижимое"
        },
        {
          "bbox": [
            376.14528,
            273.40754,
            419.55648,
            280.77979
          ],
          "text": "имущество,"
        },
        {
          "bbox": [
            423.99336,
            273.39957,
            485.65482,
            280.77182
          ],
          "text": "принадлежащее"
        },
        {
          "bbox": [
            490.0917,
            273.39957,
            529.12188,
            280.77182
          ],
          "text": "резиденту"
        }
      ]
    },
    {
      "bbox": [
        73.08084,
        273.40754,
        288.81216,
        280.73994
      ],
      "id": "pdf-016-line-033",
      "source_page": 16,
      "text": "(1) Unbewegliches Vermögen, das einer in einem Vertrags-",
      "words": [
        {
          "bbox": [
            73.08084,
            273.40754,
            81.65136,
            280.73994
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            86.08824,
            273.40754,
            140.75922,
            280.73994
          ],
          "text": "Unbewegliches"
        },
        {
          "bbox": [
            143.93526,
            273.40754,
            182.2233,
            280.73994
          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            185.39934,
            273.40754,
            198.40674,
            280.73994
          ],
          "text": "das"
        },
        {
          "bbox": [
            201.58278,
            273.40754,
            218.97918,
            280.73994
          ],
          "text": "einer"
        },
        {
          "bbox": [
            222.15522,
            273.40754,
            228.36366,
            280.73994
          ],
          "text": "in"
        },
        {
          "bbox": [
            231.5397,
            273.40754,
            253.1256,
            280.73994
          ],
          "text": "einem"
        },
        {
          "bbox": [
            256.30164,
            273.40754,
            288.81216,
            280.73994
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
        304.9557,
        282.93169,
        529.09794,
        290.30394
      ],
      "id": "pdf-016-line-034",
      "source_page": 16,
      "text": "Договаривающегося Государства и расположенное в другом",
      "words": [
        {
          "bbox": [
            304.9557,
            282.93169,
            381.0051,
            290.30394
          ],
          "text": "Договаривающегося"
        },
        {
          "bbox": [
            383.32728,
            282.93169,
            427.33698,
            290.30394
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            429.65916,
            282.93169,
            434.09604,
            290.30394
          ],
          "text": "и"
        },
        {
          "bbox": [
            436.41822,
            282.93169,
            494.34504,
            290.30394
          ],
          "text": "расположенное"
        },
        {
          "bbox": [
            496.66722,
            282.93169,
            501.1041,
            290.30394
          ],
          "text": "в"
        },
        {
          "bbox": [
            503.42628,
            282.93169,
            529.09794,
            290.30394
          ],
          "text": "другом"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        282.94763,
        288.7962,
        290.28003
      ],
      "id": "pdf-016-line-035",
      "source_page": 16,
      "text": "staat ansässigen Person gehört und im anderen Vertragsstaat",
      "words": [
        {
          "bbox": [
            64.638,
            282.94763,
            82.22592,
            290.28003
          ],
          "text": "staat"
        },
        {
          "bbox": [
            85.12266,
            282.94763,
            125.1264,
            290.28003
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            128.02314,
            282.94763,
            153.14418,
            290.28003
          ],
          "text": "Person"
        },
        {
          "bbox": [
            156.04092,
            282.94763,
            179.09514,
            290.28003
          ],
          "text": "gehört"
        },
        {
          "bbox": [
            181.99188,
            282.94763,
            195.59778,
            290.28003
          ],
          "text": "und"
        },
        {
          "bbox": [
            198.49452,
            282.94763,
            207.07302,
            290.28003
          ],
          "text": "im"
        },
        {
          "bbox": [
            209.96976,
            282.94763,
            238.90524,
            290.28003
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            241.80198,
            282.94763,
            288.7962,
            290.28003
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
        292.47178,
        529.08198,
        299.84403
      ],
      "id": "pdf-016-line-036",
      "source_page": 16,
      "text": "Договаривающемся Государстве, может облагаться налогом",
      "words": [
        {
          "bbox": [
            304.93176,
            292.47178,
            379.0899,
            299.84403
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            381.2844,
            292.47178,
            427.31304,
            299.84403
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            429.49956,
            292.47178,
            453.1842,
            299.84403
          ],
          "text": "может"
        },
        {
          "bbox": [
            455.3787,
            292.47178,
            496.50762,
            299.84403
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            498.66222,
            292.47178,
            529.08198,
            299.84403
          ],
          "text": "налогом"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        292.47975,
        230.86938,
        299.82012
      ],
      "id": "pdf-016-line-037",
      "source_page": 16,
      "text": "liegt, kann im anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            64.63002,
            292.47975,
            81.77106,
            299.81215
          ],
          "text": "liegt,"
        },
        {
          "bbox": [
            83.9895,
            292.47975,
            101.29014,
            299.81215
          ],
          "text": "kann"
        },
        {
          "bbox": [
            103.50858,
            292.47975,
            112.08708,
            299.81215
          ],
          "text": "im"
        },
        {
          "bbox": [
            114.30552,
            292.47975,
            143.22504,
            299.81215
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            145.44348,
            292.48772,
            164.21244,
            299.82012
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            166.43088,
            292.48772,
            200.13042,
            299.82012
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            202.34886,
            292.48772,
            230.86938,
            299.82012
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        304.9158,
        302.0039,
        405.43986,
        309.37615
      ],
      "id": "pdf-016-line-038",
      "source_page": 16,
      "text": "в этом другом Государстве.",
      "words": [
        {
          "bbox": [
            304.9158,
            302.0039,
            309.35268,
            309.37615
          ],
          "text": "в"
        },
        {
          "bbox": [
            311.57112,
            302.0039,
            329.30268,
            309.37615
          ],
          "text": "этом"
        },
        {
          "bbox": [
            331.52112,
            302.0039,
            357.19278,
            309.37615
          ],
          "text": "другом"
        },
        {
          "bbox": [
            359.41122,
            302.0039,
            405.43986,
            309.37615
          ],
          "text": "Государстве."
        }
      ]
    },
    {
      "bbox": [
        313.39056,
        316.589,
        529.10592,
        323.96125
      ],
      "id": "pdf-016-line-039",
      "source_page": 16,
      "text": "2. Движимое имущество, представляющее собой акти-",
      "words": [
        {
          "bbox": [
            313.39056,
            316.589,
            320.04588,
            323.96125
          ],
          "text": "2."
        },
        {
          "bbox": [
            324.48276,
            316.589,
            363.5289,
            323.96125
          ],
          "text": "Движимое"
        },
        {
          "bbox": [
            367.48698,
            316.589,
            410.94606,
            323.96125
          ],
          "text": "имущество,"
        },
        {
          "bbox": [
            414.90414,
            316.589,
            479.49426,
            323.96125
          ],
          "text": "представляющее"
        },
        {
          "bbox": [
            483.45234,
            316.589,
            505.18986,
            323.96125
          ],
          "text": "собой"
        },
        {
          "bbox": [
            509.14794,
            316.589,
            529.10592,
            323.96125
          ],
          "text": "акти-"
        }
      ]
    },
    {
      "bbox": [
        73.12872,
        316.60494,
        288.7962,
        323.94531
      ],
      "id": "pdf-016-line-040",
      "source_page": 16,
      "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer",
      "words": [
        {
          "bbox": [
            73.12872,
            316.60494,
            81.69924,
            323.93734
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            86.13612,
            316.60494,
            131.29494,
            323.93734
          ],
          "text": "Bewegliches"
        },
        {
          "bbox": [
            137.16822,
            316.61291,
            175.45626,
            323.94531
          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            181.32954,
            316.61291,
            194.33694,
            323.94531
          ],
          "text": "das"
        },
        {
          "bbox": [
            200.21022,
            316.61291,
            265.48662,
            323.94531
          ],
          "text": "Betriebsvermögen"
        },
        {
          "bbox": [
            271.3599,
            316.61291,
            288.7962,
            323.94531
          ],
          "text": "einer"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        326.12112,
        529.08198,
        333.50134
      ],
      "id": "pdf-016-line-041",
      "source_page": 16,
      "text": "вы постоянного учреждения, которое предприятие Догова-",
      "words": [
        {
          "bbox": [
            304.93974,
            326.12112,
            315.13818,
            333.49337
          ],
          "text": "вы"
        },
        {
          "bbox": [
            317.604,
            326.12112,
            363.87204,
            333.49337
          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            366.33786,
            326.12112,
            414.5211,
            333.49337
          ],
          "text": "учреждения,"
        },
        {
          "bbox": [
            416.98692,
            326.12909,
            447.279,
            333.50134
          ],
          "text": "которое"
        },
        {
          "bbox": [
            449.74482,
            326.12909,
            498.15948,
            333.50134
          ],
          "text": "предприятие"
        },
        {
          "bbox": [
            500.6253,
            326.12909,
            529.08198,
            333.50134
          ],
          "text": "Догова-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        326.153,
        288.7962,
        333.4854
      ],
      "id": "pdf-016-line-042",
      "source_page": 16,
      "text": "Betriebsstätte ist, die ein Unternehmen eines Vertragsstaats im",
      "words": [
        {
          "bbox": [
            64.63002,
            326.153,
            114.4332,
            333.4854
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            116.69952,
            326.153,
            127.19322,
            333.4854
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            129.40368,
            326.153,
            140.19264,
            333.4854
          ],
          "text": "die"
        },
        {
          "bbox": [
            142.45896,
            326.153,
            152.95266,
            333.4854
          ],
          "text": "ein"
        },
        {
          "bbox": [
            155.21898,
            326.153,
            203.70546,
            333.4854
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            205.97178,
            326.153,
            224.74074,
            333.4854
          ],
          "text": "eines"
        },
        {
          "bbox": [
            227.00706,
            326.153,
            277.95138,
            333.4854
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            280.2177,
            326.153,
            288.7962,
            333.4854
          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
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        343.03346
      ],
      "id": "pdf-016-line-043",
      "source_page": 16,
      "text": "ривающегося Государства имеет в другом Договариваю-",
      "words": [
        {
          "bbox": [
            304.90782,
            335.66121,
            355.16586,
            343.03346
          ],
          "text": "ривающегося"
        },
        {
          "bbox": [
            360.12144,
            335.66121,
            404.13114,
            343.03346
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            409.08672,
            335.66121,
            431.70204,
            343.03346
          ],
          "text": "имеет"
        },
        {
          "bbox": [
            436.6257,
            335.65324,
            441.06258,
            343.02549
          ],
          "text": "в"
        },
        {
          "bbox": [
            446.01816,
            335.65324,
            471.68982,
            343.02549
          ],
          "text": "другом"
        },
        {
          "bbox": [
            476.6454,
            335.65324,
            529.10592,
            343.02549
          ],
          "text": "Договариваю-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        335.67715,
        288.78822,
        343.01752
      ],
      "id": "pdf-016-line-044",
      "source_page": 16,
      "text": "anderen Vertragsstaat hat, oder das zu einer festen Einrichtung",
      "words": [
        {
          "bbox": [
            64.63002,
            335.68512,
            93.6054,
            343.01752
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            95.83182,
            335.68512,
            142.82604,
            343.01752
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            145.05246,
            335.68512,
            158.4429,
            343.01752
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            160.66932,
            335.67715,
            176.92458,
            343.00955
          ],
          "text": "oder"
        },
        {
          "bbox": [
            179.151,
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            192.1584,
            343.00955
          ],
          "text": "das"
        },
        {
          "bbox": [
            194.38482,
            335.67715,
            202.6521,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            204.87852,
            335.67715,
            222.31482,
            343.00955
          ],
          "text": "einer"
        },
        {
          "bbox": [
            224.54124,
            335.67715,
            246.41442,
            343.00955
          ],
          "text": "festen"
        },
        {
          "bbox": [
            248.64084,
            335.67715,
            288.78822,
            343.00955
          ],
          "text": "Einrichtung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-045",
      "source_page": 16,
      "text": "щемся Государстве, или относящееся к постоянной базе, ко-",
      "words": [
        {
          "bbox": [
            304.93176,
            345.19333,
            329.3346,
            352.56558
          ],
          "text": "щемся"
        },
        {
          "bbox": [
            331.13808,
            345.19333,
            377.12682,
            352.56558
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            378.9303,
            345.19333,
            392.38458,
            352.56558
          ],
          "text": "или"
        },
        {
          "bbox": [
            394.18806,
            345.19333,
            443.45658,
            352.56558
          ],
          "text": "относящееся"
        },
        {
          "bbox": [
            445.26006,
            345.19333,
            449.69694,
            352.56558
          ],
          "text": "к"
        },
        {
          "bbox": [
            451.50042,
            345.19333,
            494.9595,
            352.56558
          ],
          "text": "постоянной"
        },
        {
          "bbox": [
            496.76298,
            345.19333,
            516.08256,
            352.56558
          ],
          "text": "базе,"
        },
        {
          "bbox": [
            517.88604,
            345.19333,
            529.09794,
            352.56558
          ],
          "text": "ко-"
        }
      ]
    },
    {
      "bbox": [
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        288.78024,
        352.54167
      ],
      "id": "pdf-016-line-046",
      "source_page": 16,
      "text": "gehört, die einer in einem Vertragsstaat ansässigen Person für",
      "words": [
        {
          "bbox": [
            64.62204,
            345.20927,
            89.8947,
            352.54167
          ],
          "text": "gehört,"
        },
        {
          "bbox": [
            92.56002,
            345.20927,
            103.34898,
            352.54167
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.0143,
            345.20927,
            123.4506,
            352.54167
          ],
          "text": "einer"
        },
        {
          "bbox": [
            126.11592,
            345.20927,
            132.32436,
            352.54167
          ],
          "text": "in"
        },
        {
          "bbox": [
            134.98968,
            345.20927,
            156.57558,
            352.54167
          ],
          "text": "einem"
        },
        {
          "bbox": [
            159.201,
            345.20927,
            206.19522,
            352.54167
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            208.86054,
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            248.91216,
            352.54167
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            251.57748,
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            276.69852,
            352.54167
          ],
          "text": "Person"
        },
        {
          "bbox": [
            279.32394,
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          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-047",
      "source_page": 16,
      "text": "торой располагает резидент Договаривающегося Госу-",
      "words": [
        {
          "bbox": [
            304.92378,
            354.73342,
            326.6613,
            362.10567
          ],
          "text": "торой"
        },
        {
          "bbox": [
            333.75552,
            354.73342,
            379.67244,
            362.10567
          ],
          "text": "располагает"
        },
        {
          "bbox": [
            386.76666,
            354.73342,
            421.75896,
            362.10567
          ],
          "text": "резидент"
        },
        {
          "bbox": [
            428.85318,
            354.73342,
            504.95844,
            362.10567
          ],
          "text": "Договаривающегося"
        },
        {
          "bbox": [
            512.05266,
            354.73342,
            529.1139,
            362.10567
          ],
          "text": "Госу-"
        }
      ]
    },
    {
      "bbox": [
        64.61406,
        354.74139,
        288.82812,
        362.07379
      ],
      "id": "pdf-016-line-048",
      "source_page": 16,
      "text": "die Ausübung einer selbständigen Arbeit im anderen Vertrags-",
      "words": [
        {
          "bbox": [
            64.61406,
            354.74139,
            75.40302,
            362.07379
          ],
          "text": "die"
        },
        {
          "bbox": [
            78.09228,
            354.74139,
            114.3135,
            362.07379
          ],
          "text": "Ausübung"
        },
        {
          "bbox": [
            117.00276,
            354.74139,
            134.43906,
            362.07379
          ],
          "text": "einer"
        },
        {
          "bbox": [
            137.12832,
            354.74139,
            186.87564,
            362.07379
          ],
          "text": "selbständigen"
        },
        {
          "bbox": [
            189.5649,
            354.74139,
            210.69594,
            362.07379
          ],
          "text": "Arbeit"
        },
        {
          "bbox": [
            213.3852,
            354.74139,
            221.9637,
            362.07379
          ],
          "text": "im"
        },
        {
          "bbox": [
            224.65296,
            354.74139,
            253.62834,
            362.07379
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            256.3176,
            354.74139,
            288.82812,
            362.07379
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        364.25757,
        529.08198,
        371.63779
      ],
      "id": "pdf-016-line-049",
      "source_page": 16,
      "text": "дарства для оказания независимых личных услуг в другом",
      "words": [
        {
          "bbox": [
            304.93974,
            364.26554,
            335.50314,
            371.63779
          ],
          "text": "дарства"
        },
        {
          "bbox": [
            338.05674,
            364.25757,
            351.96588,
            371.62982
          ],
          "text": "для"
        },
        {
          "bbox": [
            354.51948,
            364.25757,
            389.5836,
            371.62982
          ],
          "text": "оказания"
        },
        {
          "bbox": [
            392.1372,
            364.25757,
            441.80472,
            371.62982
          ],
          "text": "независимых"
        },
        {
          "bbox": [
            444.35832,
            364.25757,
            471.82548,
            371.62982
          ],
          "text": "личных"
        },
        {
          "bbox": [
            474.37908,
            364.25757,
            493.86624,
            371.62982
          ],
          "text": "услуг"
        },
        {
          "bbox": [
            496.41984,
            364.25757,
            500.85672,
            371.62982
          ],
          "text": "в"
        },
        {
          "bbox": [
            503.41032,
            364.25757,
            529.08198,
            371.62982
          ],
          "text": "другом"
        }
      ]
    },
    {
      "bbox": [
        64.65396,
        364.28148,
        288.81216,
        371.62185
      ],
      "id": "pdf-016-line-050",
      "source_page": 16,
      "text": "staat zur Verfügung steht, kann im anderen Staat besteuert",
      "words": [
        {
          "bbox": [
            64.65396,
            364.28148,
            82.18602,
            371.61388
          ],
          "text": "staat"
        },
        {
          "bbox": [
            86.21592,
            364.28945,
            97.14054,
            371.62185
          ],
          "text": "zur"
        },
        {
          "bbox": [
            101.17044,
            364.28945,
            137.38368,
            371.62185
          ],
          "text": "Verfügung"
        },
        {
          "bbox": [
            141.41358,
            364.28945,
            161.37156,
            371.62185
          ],
          "text": "steht,"
        },
        {
          "bbox": [
            165.40146,
            364.28945,
            182.7021,
            371.62185
          ],
          "text": "kann"
        },
        {
          "bbox": [
            186.732,
            364.28945,
            195.3105,
            371.62185
          ],
          "text": "im"
        },
        {
          "bbox": [
            199.3404,
            364.28945,
            228.28386,
            371.62185
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            232.31376,
            364.28945,
            251.08272,
            371.62185
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            255.11262,
            364.28945,
            288.81216,
            371.62185
          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
        304.9158,
        373.78969,
        529.08198,
        381.16194
      ],
      "id": "pdf-016-line-051",
      "source_page": 16,
      "text": "Договаривающемся Государстве, может облагаться налогом",
      "words": [
        {
          "bbox": [
            304.9158,
            373.78969,
            379.12182,
            381.16194
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            381.2844,
            373.78969,
            427.31304,
            381.16194
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            429.49956,
            373.78969,
            453.1842,
            381.16194
          ],
          "text": "может"
        },
        {
          "bbox": [
            455.3787,
            373.78969,
            496.50762,
            381.16194
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            498.70212,
            373.78969,
            529.08198,
            381.16194
          ],
          "text": "налогом"
        }
      ]
    },
    {
      "bbox": [
        64.64598,
        373.82157,
        93.1665,
        381.15397
      ],
      "id": "pdf-016-line-052",
      "source_page": 16,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            64.64598,
            373.82157,
            93.1665,
            381.15397
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        304.9158,
        383.32978,
        405.43986,
        390.70203
      ],
      "id": "pdf-016-line-053",
      "source_page": 16,
      "text": "в этом другом Государстве.",
      "words": [
        {
          "bbox": [
            304.9158,
            383.32978,
            309.35268,
            390.70203
          ],
          "text": "в"
        },
        {
          "bbox": [
            311.57112,
            383.32978,
            329.30268,
            390.70203
          ],
          "text": "этом"
        },
        {
          "bbox": [
            331.52112,
            383.32978,
            357.19278,
            390.70203
          ],
          "text": "другом"
        },
        {
          "bbox": [
            359.41122,
            383.32978,
            405.43986,
            390.70203
          ],
          "text": "Государстве."
        }
      ]
    },
    {
      "bbox": [
        313.42248,
        397.90691,
        529.08996,
        405.2951
      ],
      "id": "pdf-016-line-054",
      "source_page": 16,
      "text": "3. Морские или воздушные суда, эксплуатируемые",
      "words": [
        {
          "bbox": [
            313.42248,
            397.90691,
            320.0778,
            405.27916
          ],
          "text": "3."
        },
        {
          "bbox": [
            324.47478,
            397.92285,
            357.29652,
            405.2951
          ],
          "text": "Морские"
        },
        {
          "bbox": [
            365.26056,
            397.92285,
            378.71484,
            405.2951
          ],
          "text": "или"
        },
        {
          "bbox": [
            386.67888,
            397.92285,
            429.25218,
            405.2951
          ],
          "text": "воздушные"
        },
        {
          "bbox": [
            437.21622,
            397.92285,
            455.65002,
            405.2951
          ],
          "text": "суда,"
        },
        {
          "bbox": [
            463.61406,
            397.92285,
            529.08996,
            405.2951
          ],
          "text": "эксплуатируемые"
        }
      ]
    },
    {
      "bbox": [
        73.1367,
        397.95473,
        288.7962,
        405.28713
      ],
      "id": "pdf-016-line-055",
      "source_page": 16,
      "text": "(3) Seeschiffe und Luftfahrzeuge, die von einem",
      "words": [
        {
          "bbox": [
            73.1367,
            397.95473,
            81.70722,
            405.28713
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            86.1441,
            397.95473,
            123.17928,
            405.28713
          ],
          "text": "Seeschiffe"
        },
        {
          "bbox": [
            134.28744,
            397.95473,
            147.89334,
            405.28713
          ],
          "text": "und"
        },
        {
          "bbox": [
            159.0015,
            397.95473,
            210.12936,
            405.28713
          ],
          "text": "Luftfahrzeuge,"
        },
        {
          "bbox": [
            221.23752,
            397.95473,
            232.02648,
            405.28713
          ],
          "text": "die"
        },
        {
          "bbox": [
            243.09474,
            397.95473,
            256.10214,
            405.28713
          ],
          "text": "von"
        },
        {
          "bbox": [
            267.2103,
            397.95473,
            288.7962,
            405.28713
          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
        407.45497,
        529.10592,
        414.82722
      ],
      "id": "pdf-016-line-056",
      "source_page": 16,
      "text": "предприятием Договаривающегося Государства в междуна-",
      "words": [
        {
          "bbox": [
            304.92378,
            407.45497,
            358.65312,
            414.82722
          ],
          "text": "предприятием"
        },
        {
          "bbox": [
            361.04712,
            407.45497,
            437.1045,
            414.82722
          ],
          "text": "Договаривающегося"
        },
        {
          "bbox": [
            439.4985,
            407.45497,
            483.5082,
            414.82722
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            485.9022,
            407.45497,
            490.33908,
            414.82722
          ],
          "text": "в"
        },
        {
          "bbox": [
            492.73308,
            407.45497,
            529.10592,
            414.82722
          ],
          "text": "междуна-"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        407.48685,
        288.78024,
        414.82722
      ],
      "id": "pdf-016-line-057",
      "source_page": 16,
      "text": "Unternehmen eines Vertragsstaats im internationalen Verkehr",
      "words": [
        {
          "bbox": [
            64.63002,
            407.48685,
            113.1165,
            414.81925
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            116.69952,
            407.48685,
            135.46848,
            414.81925
          ],
          "text": "eines"
        },
        {
          "bbox": [
            139.0515,
            407.48685,
            189.98784,
            414.81925
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            193.57086,
            407.49482,
            202.14936,
            414.82722
          ],
          "text": "im"
        },
        {
          "bbox": [
            205.73238,
            407.49482,
            258.34452,
            414.82722
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            261.92754,
            407.49482,
            288.78024,
            414.82722
          ],
          "text": "Verkehr"
        }
      ]
    },
    {
      "bbox": [
        304.93176,
        416.97912,
        529.09794,
        424.35934
      ],
      "id": "pdf-016-line-058",
      "source_page": 16,
      "text": "родных перевозках, а также движимое имущество, пред-",
      "words": [
        {
          "bbox": [
            304.93176,
            416.98709,
            332.43882,
            424.35934
          ],
          "text": "родных"
        },
        {
          "bbox": [
            335.96598,
            416.97912,
            381.65946,
            424.35137
          ],
          "text": "перевозках,"
        },
        {
          "bbox": [
            385.18662,
            416.97912,
            389.6235,
            424.35137
          ],
          "text": "а"
        },
        {
          "bbox": [
            393.15066,
            416.97912,
            416.0373,
            424.35137
          ],
          "text": "также"
        },
        {
          "bbox": [
            419.56446,
            416.97912,
            458.16372,
            424.35137
          ],
          "text": "движимое"
        },
        {
          "bbox": [
            461.66694,
            416.97912,
            505.12602,
            424.35137
          ],
          "text": "имущество,"
        },
        {
          "bbox": [
            508.65318,
            416.97912,
            529.09794,
            424.35137
          ],
          "text": "пред-"
        }
      ]
    },
    {
      "bbox": [
        64.61406,
        417.01897,
        288.82014,
        424.35934
      ],
      "id": "pdf-016-line-059",
      "source_page": 16,
      "text": "betrieben werden, sowie bewegliches Vermögen, das dem",
      "words": [
        {
          "bbox": [
            64.61406,
            417.02694,
            98.3136,
            424.35934
          ],
          "text": "betrieben"
        },
        {
          "bbox": [
            103.27716,
            417.02694,
            131.79768,
            424.35934
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            136.76124,
            417.02694,
            157.43742,
            424.35934
          ],
          "text": "sowie"
        },
        {
          "bbox": [
            162.40098,
            417.02694,
            206.80968,
            424.35934
          ],
          "text": "bewegliches"
        },
        {
          "bbox": [
            211.77324,
            417.01897,
            250.06128,
            424.35137
          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            255.02484,
            417.01897,
            268.03224,
            424.35137
          ],
          "text": "das"
        },
        {
          "bbox": [
            272.9958,
            417.01897,
            288.82014,
            424.35137
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        304.92378,
        426.51921,
        529.08198,
        433.89146
      ],
      "id": "pdf-016-line-060",
      "source_page": 16,
      "text": "назначенное для эксплуатации таких морских или воз-",
      "words": [
        {
          "bbox": [
            304.92378,
            426.51921,
            353.13894,
            433.89146
          ],
          "text": "назначенное"
        },
        {
          "bbox": [
            358.25412,
            426.51921,
            372.16326,
            433.89146
          ],
          "text": "для"
        },
        {
          "bbox": [
            377.27844,
            426.51921,
            427.67214,
            433.89146
          ],
          "text": "эксплуатации"
        },
        {
          "bbox": [
            432.78732,
            426.51921,
            453.75876,
            433.89146
          ],
          "text": "таких"
        },
        {
          "bbox": [
            458.87394,
            426.51921,
            489.91614,
            433.89146
          ],
          "text": "морских"
        },
        {
          "bbox": [
            495.03132,
            426.51921,
            508.4856,
            433.89146
          ],
          "text": "или"
        },
        {
          "bbox": [
            513.60078,
            426.51921,
            529.08198,
            433.89146
          ],
          "text": "воз-"
        }
      ]
    },
    {
      "bbox": [
        64.65396,
        426.55109,
        288.7962,
        433.88349
      ],
      "id": "pdf-016-line-061",
      "source_page": 16,
      "text": "Betrieb dieser Schiffe oder Luftfahrzeuge dient, können nur in",
      "words": [
        {
          "bbox": [
            64.65396,
            426.55109,
            90.36552,
            433.88349
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            93.25428,
            426.55109,
            114.912,
            433.88349
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            117.80076,
            426.55109,
            142.33128,
            433.88349
          ],
          "text": "Schiffe"
        },
        {
          "bbox": [
            145.22004,
            426.55109,
            161.4753,
            433.88349
          ],
          "text": "oder"
        },
        {
          "bbox": [
            164.36406,
            426.55109,
            213.27348,
            433.88349
          ],
          "text": "Luftfahrzeuge"
        },
        {
          "bbox": [
            216.16224,
            426.55109,
            236.07234,
            433.88349
          ],
          "text": "dient,"
        },
        {
          "bbox": [
            238.9611,
            426.55109,
            265.27914,
            433.88349
          ],
          "text": "können"
        },
        {
          "bbox": [
            268.1679,
            426.55109,
            279.699,
            433.88349
          ],
          "text": "nur"
        },
        {
          "bbox": [
            282.58776,
            426.55109,
            288.7962,
            433.88349
          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
        436.05133,
        529.09794,
        443.42358
      ],
      "id": "pdf-016-line-062",
      "source_page": 16,
      "text": "душных судов, могут подлежать налогообложению только",
      "words": [
        {
          "bbox": [
            304.90782,
            436.05133,
            334.17048,
            443.42358
          ],
          "text": "душных"
        },
        {
          "bbox": [
            337.68168,
            436.05133,
            360.55236,
            443.42358
          ],
          "text": "судов,"
        },
        {
          "bbox": [
            364.06356,
            436.05133,
            384.89136,
            443.42358
          ],
          "text": "могут"
        },
        {
          "bbox": [
            388.40256,
            436.05133,
            429.05268,
            443.42358
          ],
          "text": "подлежать"
        },
        {
          "bbox": [
            432.56388,
            436.05133,
            500.35398,
            443.42358
          ],
          "text": "налогообложению"
        },
        {
          "bbox": [
            503.86518,
            436.05133,
            529.09794,
            443.42358
          ],
          "text": "только"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        436.09118,
        206.31492,
        443.42358
      ],
      "id": "pdf-016-line-063",
      "source_page": 16,
      "text": "diesem Vertragsstaat besteuert werden.",
      "words": [
        {
          "bbox": [
            64.63002,
            436.09118,
            90.50118,
            443.42358
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            92.71962,
            436.09118,
            139.65798,
            443.42358
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            141.87642,
            436.09118,
            175.57596,
            443.42358
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            177.7944,
            436.09118,
            206.31492,
            443.42358
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        304.93176,
        445.58345,
        453.95028,
        452.9557
      ],
      "id": "pdf-016-line-064",
      "source_page": 16,
      "text": "в этом Договаривающемся Государстве.",
      "words": [
        {
          "bbox": [
            304.93176,
            445.58345,
            309.36864,
            452.9557
          ],
          "text": "в"
        },
        {
          "bbox": [
            311.58708,
            445.58345,
            329.31864,
            452.9557
          ],
          "text": "этом"
        },
        {
          "bbox": [
            331.53708,
            445.58345,
            405.7032,
            452.9557
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            407.92164,
            445.58345,
            453.95028,
            452.9557
          ],
          "text": "Государстве."
        }
      ]
    },
    {
      "bbox": [
        313.42248,
        460.16855,
        529.08198,
        467.54877
      ],
      "id": "pdf-016-line-065",
      "source_page": 16,
      "text": "4. Все иные элементы имущества резидента Договари-",
      "words": [
        {
          "bbox": [
            313.42248,
            460.17652,
            320.0778,
            467.54877
          ],
          "text": "4."
        },
        {
          "bbox": [
            324.51468,
            460.17652,
            338.26422,
            467.54877
          ],
          "text": "Все"
        },
        {
          "bbox": [
            341.68764,
            460.17652,
            360.71196,
            467.54877
          ],
          "text": "иные"
        },
        {
          "bbox": [
            364.13538,
            460.16855,
            401.08278,
            467.5408
          ],
          "text": "элементы"
        },
        {
          "bbox": [
            404.5062,
            460.16855,
            445.74684,
            467.5408
          ],
          "text": "имущества"
        },
        {
          "bbox": [
            449.17026,
            460.16855,
            488.32812,
            467.5408
          ],
          "text": "резидента"
        },
        {
          "bbox": [
            491.75154,
            460.16855,
            529.08198,
            467.5408
          ],
          "text": "Договари-"
        }
      ]
    },
    {
      "bbox": [
        73.12074,
        460.22434,
        288.7962,
        467.55674
      ],
      "id": "pdf-016-line-066",
      "source_page": 16,
      "text": "(4) Alle anderen Vermögensteile einer in einem Vertragsstaat",
      "words": [
        {
          "bbox": [
            73.12074,
            460.22434,
            81.69126,
            467.55674
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            86.12814,
            460.22434,
            99.12756,
            467.55674
          ],
          "text": "Alle"
        },
        {
          "bbox": [
            101.44176,
            460.22434,
            130.36926,
            467.55674
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            132.68346,
            460.22434,
            187.3704,
            467.55674
          ],
          "text": "Vermögensteile"
        },
        {
          "bbox": [
            189.6846,
            460.22434,
            207.1209,
            467.55674
          ],
          "text": "einer"
        },
        {
          "bbox": [
            209.4351,
            460.22434,
            215.64354,
            467.55674
          ],
          "text": "in"
        },
        {
          "bbox": [
            217.95774,
            460.22434,
            239.48778,
            467.55674
          ],
          "text": "einem"
        },
        {
          "bbox": [
            241.80198,
            460.22434,
            288.7962,
            467.55674
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
        469.70864,
        529.10592,
        477.08089
      ],
      "id": "pdf-016-line-067",
      "source_page": 16,
      "text": "вающегося Государства могут облагаться налогом только",
      "words": [
        {
          "bbox": [
            304.90782,
            469.70864,
            346.2921,
            477.08089
          ],
          "text": "вающегося"
        },
        {
          "bbox": [
            350.53746,
            469.70864,
            394.54716,
            477.08089
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            398.79252,
            469.70864,
            419.5884,
            477.08089
          ],
          "text": "могут"
        },
        {
          "bbox": [
            423.83376,
            469.70864,
            464.96268,
            477.08089
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            469.20804,
            469.70864,
            499.6278,
            477.08089
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            503.87316,
            469.70864,
            529.10592,
            477.08089
          ],
          "text": "только"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        469.74849,
        288.78024,
        477.08886
      ],
      "id": "pdf-016-line-068",
      "source_page": 16,
      "text": "ansässigen Person können nur in diesem Staat besteuert",
      "words": [
        {
          "bbox": [
            64.63002,
            469.75646,
            104.68164,
            477.08886
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            109.9245,
            469.75646,
            134.98968,
            477.08886
          ],
          "text": "Person"
        },
        {
          "bbox": [
            140.23254,
            469.74849,
            166.55058,
            477.08089
          ],
          "text": "können"
        },
        {
          "bbox": [
            171.79344,
            469.74849,
            183.32454,
            477.08089
          ],
          "text": "nur"
        },
        {
          "bbox": [
            188.5674,
            469.74849,
            194.77584,
            477.08089
          ],
          "text": "in"
        },
        {
          "bbox": [
            200.0187,
            469.74849,
            225.88986,
            477.08089
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            231.13272,
            469.74849,
            249.90168,
            477.08089
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            255.14454,
            469.74849,
            288.78024,
            477.08089
          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        479.24076,
        377.5338,
        486.62098
      ],
      "id": "pdf-016-line-069",
      "source_page": 16,
      "text": "в этом Государстве.",
      "words": [
        {
          "bbox": [
            304.93974,
            479.24076,
            309.37662,
            486.61301
          ],
          "text": "в"
        },
        {
          "bbox": [
            311.59506,
            479.24076,
            329.28672,
            486.61301
          ],
          "text": "этом"
        },
        {
          "bbox": [
            331.50516,
            479.24873,
            377.5338,
            486.62098
          ],
          "text": "Государстве."
        }
      ]
    },
    {
      "bbox": [
        64.61406,
        479.28061,
        93.13458,
        486.61301
      ],
      "id": "pdf-016-line-070",
      "source_page": 16,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            64.61406,
            479.28061,
            93.13458,
            486.61301
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        397.63542,
        502.87978,
        436.39428,
        510.20421
      ],
      "id": "pdf-016-line-071",
      "source_page": 16,
      "text": "Статья 23",
      "words": [
        {
          "bbox": [
            397.63542,
            502.87978,
            425.30208,
            510.20421
          ],
          "text": "Статья"
        },
        {
          "bbox": [
            427.52052,
            502.87978,
            436.39428,
            510.20421
          ],
          "text": "23"
        }
      ]
    },
    {
      "bbox": [
        158.84988,
        502.9276,
        194.60028,
        510.28391
      ],
      "id": "pdf-016-line-072",
      "source_page": 16,
      "text": "Artikel 23",
      "words": [
        {
          "bbox": [
            158.84988,
            502.9276,
            183.50808,
            510.28391
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            185.72652,
            502.9276,
            194.60028,
            510.28391
          ],
          "text": "23"
        }
      ]
    },
    {
      "bbox": [
        336.14952,
        517.46488,
        497.90412,
        524.79728
      ],
      "id": "pdf-016-line-073",
      "source_page": 16,
      "text": "Устранение двойного налогообложения",
      "words": [
        {
          "bbox": [
            336.14952,
            517.47285,
            382.71282,
            524.79728
          ],
          "text": "Устранение"
        },
        {
          "bbox": [
            384.89136,
            517.46488,
            422.73252,
            524.78931
          ],
          "text": "двойного"
        },
        {
          "bbox": [
            424.95096,
            517.46488,
            497.90412,
            524.78931
          ],
          "text": "налогообложения"
        }
      ]
    },
    {
      "bbox": [
        108.0492,
        517.52067,
        245.41692,
        524.88495
      ],
      "id": "pdf-016-line-074",
      "source_page": 16,
      "text": "Vermeidung der Doppelbesteuerung",
      "words": [
        {
          "bbox": [
            108.0492,
            517.52067,
            153.40752,
            524.87698
          ],
          "text": "Vermeidung"
        },
        {
          "bbox": [
            155.5701,
            517.52864,
            168.13062,
            524.88495
          ],
          "text": "der"
        },
        {
          "bbox": [
            170.34906,
            517.52864,
            245.41692,
            524.88495
          ],
          "text": "Doppelbesteuerung"
        }
      ]
    },
    {
      "bbox": [
        313.3851,
        532.05795,
        529.0946,
        539.4302
      ],
      "id": "pdf-016-line-075",
      "source_page": 16,
      "text": "1. Применительно к резиденту Федеративной Республи-",
      "words": [
        {
          "bbox": [
            313.3851,
            532.05795,
            318.7887,
            539.4302
          ],
          "text": "1."
        },
        {
          "bbox": [
            323.1811,
            532.05795,
            381.7201,
            539.4302
          ],
          "text": "Применительно"
        },
        {
          "bbox": [
            385.0697,
            532.05795,
            389.4621,
            539.4302
          ],
          "text": "к"
        },
        {
          "bbox": [
            392.8117,
            532.05795,
            431.4506,
            539.4302
          ],
          "text": "резиденту"
        },
        {
          "bbox": [
            434.8002,
            532.05795,
            488.4728,
            539.4302
          ],
          "text": "Федеративной"
        },
        {
          "bbox": [
            491.8224,
            532.05795,
            529.0946,
            539.4302
          ],
          "text": "Республи-"
        }
      ]
    },
    {
      "bbox": [
        73.12872,
        532.13765,
        288.7962,
        539.47005
      ],
      "id": "pdf-016-line-076",
      "source_page": 16,
      "text": "(1) Bei einer in der Bundesrepublik Deutschland ansässigen",
      "words": [
        {
          "bbox": [
            73.12872,
            532.13765,
            81.69924,
            539.47005
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            86.13612,
            532.13765,
            97.65924,
            539.47005
          ],
          "text": "Bei"
        },
        {
          "bbox": [
            100.22082,
            532.13765,
            117.65712,
            539.47005
          ],
          "text": "einer"
        },
        {
          "bbox": [
            120.14688,
            532.13765,
            126.35532,
            539.47005
          ],
          "text": "in"
        },
        {
          "bbox": [
            128.9169,
            532.13765,
            140.59164,
            539.47005
          ],
          "text": "der"
        },
        {
          "bbox": [
            143.15322,
            532.13765,
            198.88554,
            539.47005
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            201.44712,
            532.13765,
            246.183,
            539.47005
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            248.74458,
            532.13765,
            288.7962,
            539.47005
          ],
          "text": "ansässigen"
        }
      ]
    },
    {
      "bbox": [
        304.90782,
        541.59007,
        527.2386,
        548.96232
      ],
      "id": "pdf-016-line-077",
      "source_page": 16,
      "text": "ки Германия налоги устанавливаются следующим образом:",
      "words": [
        {
          "bbox": [
            304.90782,
            541.59007,
            313.78158,
            548.96232
          ],
          "text": "ки"
        },
        {
          "bbox": [
            316.00002,
            541.59007,
            350.01876,
            548.96232
          ],
          "text": "Германия"
        },
        {
          "bbox": [
            352.2372,
            541.59007,
            377.66148,
            548.96232
          ],
          "text": "налоги"
        },
        {
          "bbox": [
            379.87992,
            541.59007,
            445.61118,
            548.96232
          ],
          "text": "устанавливаются"
        },
        {
          "bbox": [
            447.82962,
            541.59007,
            491.47224,
            548.96232
          ],
          "text": "следующим"
        },
        {
          "bbox": [
            493.69068,
            541.59007,
            527.2386,
            548.96232
          ],
          "text": "образом:"
        }
      ]
    },
    {
      "bbox": [
        64.63002,
        541.66977,
        221.49288,
        549.00217
      ],
      "id": "pdf-016-line-078",
      "source_page": 16,
      "text": "Person wird die Steuer wie folgt festgesetzt:",
      "words": [
        {
          "bbox": [
            64.63002,
            541.66977,
            89.75106,
            549.00217
          ],
          "text": "Person"
        },
        {
          "bbox": [
            91.9695,
            541.66977,
            107.03574,
            549.00217
          ],
          "text": "wird"
        },
        {
          "bbox": [
            109.25418,
            541.66977,
            120.04314,
            549.00217
          ],
          "text": "die"
        },
        {
          "bbox": [
            122.26158,
            541.66977,
            145.5552,
            549.00217
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            147.77364,
            541.66977,
            159.8793,
            549.00217
          ],
          "text": "wie"
        },
        {
          "bbox": [
            162.09774,
            541.66977,
            177.90612,
            549.00217
          ],
          "text": "folgt"
        },
        {
          "bbox": [
            180.12456,
            541.66977,
            221.49288,
            549.00217
          ],
          "text": "festgesetzt:"
        }
      ]
    },
    {
      "bbox": [
        304.93974,
        556.18314,
        529.08198,
        563.55539
      ],
      "id": "pdf-016-line-079",
      "source_page": 16,
      "text": "a) Из налоговой базы германских налогов исключаются",
      "words": [
        {
          "bbox": [
            304.93974,
            556.18314,
            312.03396,
            563.55539
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.66784,
            556.18314,
            327.4194,
            563.55539
          ],
          "text": "Из"
        },
        {
          "bbox": [
            331.71264,
            556.18314,
            370.0725,
            563.55539
          ],
          "text": "налоговой"
        },
        {
          "bbox": [
            374.36574,
            556.18314,
            392.99106,
            563.55539
          ],
          "text": "базы"
        },
        {
          "bbox": [
            397.2843,
            556.18314,
            439.9773,
            563.55539
          ],
          "text": "германских"
        },
        {
          "bbox": [
            444.27054,
            556.18314,
            473.8125,
            563.55539
          ],
          "text": "налогов"
        },
        {
          "bbox": [
            478.10574,
            556.18314,
            529.08198,
            563.55539
          ],
          "text": "исключаются"
        }
      ]
    },
    {
      "bbox": [
        64.638,
        556.27081,
        288.78822,
        563.60321
      ],
      "id": "pdf-016-line-080",
      "source_page": 16,
      "text": "a) Von der Bemessungsgrundlage der deutschen Steuer",
      "words": [
        {
          "bbox": [
            64.638,
            556.27081,
            70.99008,
            563.60321
          ],
          "text": "a)"
        },
        {
          "bbox": [
            77.3661,
            556.27081,
            90.82038,
            563.60321
          ],
          "text": "Von"
        },
        {
          "bbox": [
            97.20438,
            556.27081,
            108.87912,
            563.60321
          ],
          "text": "der"
        },
        {
          "bbox": [
            115.22322,
            556.27081,
            197.25762,
            563.60321
          ],
          "text": "Bemessungsgrundlage"
        },
        {
          "bbox": [
            203.64162,
            556.27081,
            215.31636,
            563.60321
          ],
          "text": "der"
        },
        {
          "bbox": [
            221.70036,
            556.27081,
            259.05474,
            563.60321
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            265.43874,
            556.27081,
            288.78822,
            563.60321
          ],
          "text": "Steuer"
        }
      ]
    },
    {
      "bbox": [
        317.62794,
        565.72323,
        529.09794,
        573.09548
      ],
      "id": "pdf-016-line-081",
      "source_page": 16,
      "text": "доходы из Азербайджанской Республики, а также рас-",
      "words": [
        {
          "bbox": [
            317.62794,
            565.72323,
            344.96742,
            573.09548
          ],
          "text": "доходы"
        },
        {
          "bbox": [
            348.14346,
            565.72323,
            356.57034,
            573.09548
          ],
          "text": "из"
        },
        {
          "bbox": [
            359.35536,
            565.72323,
            427.6482,
            573.09548
          ],
          "text": "Азербайджанской"
        },
        {
          "bbox": [
            430.82424,
            565.72323,
            476.8848,
            573.09548
          ],
          "text": "Республики,"
        },
        {
          "bbox": [
            480.06084,
            565.72323,
            484.49772,
            573.09548
          ],
          "text": "а"
        },
        {
          "bbox": [
            487.67376,
            565.72323,
            510.5604,
            573.09548
          ],
          "text": "также"
        },
        {
          "bbox": [
            513.73644,
            565.72323,
            529.09794,
            573.09548
          ],
          "text": "рас-"
        }
      ]
    },
    {
      "bbox": [
        77.33418,
        565.80293,
        288.82812,
        573.13533
      ],
      "id": "pdf-016-line-082",
      "source_page": 16,
      "text": "werden die Einkünfte aus der Republik Aserbaidschan",
      "words": [
        {
          "bbox": [
            77.33418,
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            103.63626,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            109.03872,
            565.80293,
            119.82768,
            573.13533
          ],
          "text": "die"
        },
        {
          "bbox": [
            125.23014,
            565.80293,
            158.49078,
            573.13533
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            163.89324,
            565.80293,
            176.60538,
            573.13533
          ],
          "text": "aus"
        },
        {
          "bbox": [
            181.95198,
            565.80293,
            193.62672,
            573.13533
          ],
          "text": "der"
        },
        {
          "bbox": [
            199.02918,
            565.80293,
            230.36664,
            573.13533
          ],
          "text": "Republik"
        },
        {
          "bbox": [
            235.7691,
            565.80293,
            288.82812,
            573.13533
          ],
          "text": "Aserbaidschan"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-083",
      "source_page": 16,
      "text": "положенные в Азербайджанской Республике имущест-",
      "words": [
        {
          "bbox": [
            317.6439,
            575.23941,
            364.23114,
            582.61166
          ],
          "text": "положенные"
        },
        {
          "bbox": [
            367.71042,
            575.23941,
            372.1473,
            582.61166
          ],
          "text": "в"
        },
        {
          "bbox": [
            375.25152,
            575.23941,
            443.54436,
            582.61166
          ],
          "text": "Азербайджанской"
        },
        {
          "bbox": [
            447.04758,
            575.23941,
            490.59444,
            582.61166
          ],
          "text": "Республике"
        },
        {
          "bbox": [
            494.09766,
            575.23941,
            529.08198,
            582.61166
          ],
          "text": "имущест-"
        }
      ]
    },
    {
      "bbox": [
        77.37408,
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        288.80418,
        582.67542
      ],
      "id": "pdf-016-line-084",
      "source_page": 16,
      "text": "sowie die in der Republik Aserbaidschan gelegenen Ver-",
      "words": [
        {
          "bbox": [
            77.37408,
            575.34302,
            98.05026,
            582.67542
          ],
          "text": "sowie"
        },
        {
          "bbox": [
            101.81682,
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            112.54992,
            582.67542
          ],
          "text": "die"
        },
        {
          "bbox": [
            116.31648,
            575.34302,
            122.52492,
            582.67542
          ],
          "text": "in"
        },
        {
          "bbox": [
            126.29148,
            575.34302,
            137.96622,
            582.67542
          ],
          "text": "der"
        },
        {
          "bbox": [
            141.73278,
            575.34302,
            173.07024,
            582.67542
          ],
          "text": "Republik"
        },
        {
          "bbox": [
            176.8368,
            575.34302,
            229.89582,
            582.67542
          ],
          "text": "Aserbaidschan"
        },
        {
          "bbox": [
            233.60652,
            575.34302,
            270.55392,
            582.67542
          ],
          "text": "gelegenen"
        },
        {
          "bbox": [
            274.32048,
            575.34302,
            288.80418,
            582.67542
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
        317.62794,
        584.7795,
        529.10592,
        592.15175
      ],
      "id": "pdf-016-line-085",
      "source_page": 16,
      "text": "венные ценности, которые в соответствии с настоящим",
      "words": [
        {
          "bbox": [
            317.62794,
            584.7795,
            345.5739,
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          ],
          "text": "венные"
        },
        {
          "bbox": [
            347.90406,
            584.7795,
            384.72378,
            592.15175
          ],
          "text": "ценности,"
        },
        {
          "bbox": [
            387.05394,
            584.7795,
            418.6707,
            592.15175
          ],
          "text": "которые"
        },
        {
          "bbox": [
            421.00086,
            584.7795,
            425.43774,
            592.15175
          ],
          "text": "в"
        },
        {
          "bbox": [
            427.7679,
            584.7795,
            478.75212,
            592.15175
          ],
          "text": "соответствии"
        },
        {
          "bbox": [
            481.08228,
            584.7795,
            485.07228,
            592.15175
          ],
          "text": "с"
        },
        {
          "bbox": [
            487.40244,
            584.7795,
            529.10592,
            592.15175
          ],
          "text": "настоящим"
        }
      ]
    },
    {
      "bbox": [
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        584.8592,
        288.82812,
        592.1916
      ],
      "id": "pdf-016-line-086",
      "source_page": 16,
      "text": "mögenswerte ausgenommen, die nach diesem Abkommen",
      "words": [
        {
          "bbox": [
            77.35014,
            584.8592,
            125.82066,
            592.1916
          ],
          "text": "mögenswerte"
        },
        {
          "bbox": [
            128.39022,
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            183.48414,
            592.1916
          ],
          "text": "ausgenommen,"
        },
        {
          "bbox": [
            186.0537,
            584.8592,
            196.84266,
            592.1916
          ],
          "text": "die"
        },
        {
          "bbox": [
            199.41222,
            584.8592,
            216.8565,
            592.1916
          ],
          "text": "nach"
        },
        {
          "bbox": [
            219.42606,
            584.8592,
            245.29722,
            592.1916
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            247.86678,
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            288.82812,
            592.1916
          ],
          "text": "Abkommen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-087",
      "source_page": 16,
      "text": "Соглашением могут облагаться налогом в Азербайджан-",
      "words": [
        {
          "bbox": [
            317.65188,
            594.31162,
            368.8356,
            601.68387
          ],
          "text": "Соглашением"
        },
        {
          "bbox": [
            370.78272,
            594.31162,
            391.61052,
            601.68387
          ],
          "text": "могут"
        },
        {
          "bbox": [
            393.59754,
            594.31162,
            434.72646,
            601.68387
          ],
          "text": "облагаться"
        },
        {
          "bbox": [
            436.71348,
            594.31162,
            467.13324,
            601.68387
          ],
          "text": "налогом"
        },
        {
          "bbox": [
            469.12026,
            594.31162,
            473.55714,
            601.68387
          ],
          "text": "в"
        },
        {
          "bbox": [
            475.15314,
            594.31162,
            529.08996,
            601.68387
          ],
          "text": "Азербайджан-"
        }
      ]
    },
    {
      "bbox": [
        77.37408,
        594.39929,
        288.7962,
        601.73966
      ],
      "id": "pdf-016-line-088",
      "source_page": 16,
      "text": "in der Republik Aserbaidschan besteuert werden können",
      "words": [
        {
          "bbox": [
            77.37408,
            594.39929,
            83.58252,
            601.73169
          ],
          "text": "in"
        },
        {
          "bbox": [
            87.35706,
            594.40726,
            99.0318,
            601.73966
          ],
          "text": "der"
        },
        {
          "bbox": [
            102.85422,
            594.40726,
            134.19168,
            601.73966
          ],
          "text": "Republik"
        },
        {
          "bbox": [
            138.0141,
            594.40726,
            191.07312,
            601.73966
          ],
          "text": "Aserbaidschan"
        },
        {
          "bbox": [
            194.89554,
            594.40726,
            228.53124,
            601.73966
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            232.35366,
            594.40726,
            258.65574,
            601.73966
          ],
          "text": "werden"
        },
        {
          "bbox": [
            262.47816,
            594.40726,
            288.7962,
            601.73966
          ],
          "text": "können"
        }
      ]
    },
    {
      "bbox": [
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        611.22396
      ],
      "id": "pdf-016-line-089",
      "source_page": 16,
      "text": "ской Республике и не подпадают под действие под-",
      "words": [
        {
          "bbox": [
            317.63592,
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            334.61736,
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          ],
          "text": "ской"
        },
        {
          "bbox": [
            339.12606,
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          ],
          "text": "Республике"
        },
        {
          "bbox": [
            387.18162,
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            391.6185,
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          ],
          "text": "и"
        },
        {
          "bbox": [
            396.1272,
            603.84374,
            405.00096,
            611.21599
          ],
          "text": "не"
        },
        {
          "bbox": [
            409.50966,
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          ],
          "text": "подпадают"
        },
        {
          "bbox": [
            455.70588,
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            469.05642,
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          ],
          "text": "под"
        },
        {
          "bbox": [
            473.56512,
            603.85171,
            508.6053,
            611.22396
          ],
          "text": "действие"
        },
        {
          "bbox": [
            513.114,
            603.85171,
            529.12188,
            611.22396
          ],
          "text": "под-"
        }
      ]
    },
    {
      "bbox": [
        77.34216,
        603.93938,
        202.06956,
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      ],
      "id": "pdf-016-line-090",
      "source_page": 16,
      "text": "und nicht unter Buchstabe b fallen.",
      "words": [
        {
          "bbox": [
            77.34216,
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            90.94806,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            93.1665,
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            110.61078,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            112.82922,
            603.93938,
            131.15928,
            611.27178
          ],
          "text": "unter"
        },
        {
          "bbox": [
            133.33782,
            603.93938,
            171.7695,
            611.27178
          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
            173.98794,
            603.93938,
            178.72008,
            611.27178
          ],
          "text": "b"
        },
        {
          "bbox": [
            180.93852,
            603.93938,
            202.06956,
            611.27178
          ],
          "text": "fallen."
        }
      ]
    },
    {
      "bbox": [
        317.66784,
        613.38383,
        427.99932,
        620.75608
      ],
      "id": "pdf-016-line-091",
      "source_page": 16,
      "text": "пункта b) настоящего пункта.",
      "words": [
        {
          "bbox": [
            317.66784,
            613.38383,
            343.07616,
            620.75608
          ],
          "text": "пункта"
        },
        {
          "bbox": [
            345.2946,
            613.38383,
            352.38882,
            620.75608
          ],
          "text": "b)"
        },
        {
          "bbox": [
            354.60726,
            613.38383,
            398.15412,
            620.75608
          ],
          "text": "настоящего"
        },
        {
          "bbox": [
            400.37256,
            613.38383,
            427.99932,
            620.75608
          ],
          "text": "пункта."
        }
      ]
    },
    {
      "bbox": [
        317.6439,
        627.96893,
        529.12188,
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      ],
      "id": "pdf-016-line-092",
      "source_page": 16,
      "text": "Применительно к доходам от дивидендов предыдущие",
      "words": [
        {
          "bbox": [
            317.6439,
            627.9769,
            376.7757,
            635.34915
          ],
          "text": "Применительно"
        },
        {
          "bbox": [
            379.77618,
            627.9769,
            384.21306,
            635.34915
          ],
          "text": "к"
        },
        {
          "bbox": [
            387.18162,
            627.96893,
            418.5111,
            635.34118
          ],
          "text": "доходам"
        },
        {
          "bbox": [
            421.51158,
            627.96893,
            429.93846,
            635.34118
          ],
          "text": "от"
        },
        {
          "bbox": [
            432.93894,
            627.96893,
            478.62444,
            635.34118
          ],
          "text": "дивидендов"
        },
        {
          "bbox": [
            481.62492,
            627.96893,
            529.12188,
            635.34118
          ],
          "text": "предыдущие"
        }
      ]
    },
    {
      "bbox": [
        77.3661,
        628.07254,
        288.78024,
        635.40494
      ],
      "id": "pdf-016-line-093",
      "source_page": 16,
      "text": "Für Einkünfte aus Dividenden gelten die vorstehenden",
      "words": [
        {
          "bbox": [
            77.3661,
            628.07254,
            89.04084,
            635.40494
          ],
          "text": "Für"
        },
        {
          "bbox": [
            94.45926,
            628.07254,
            127.7199,
            635.40494
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            133.08246,
            628.07254,
            145.7946,
            635.40494
          ],
          "text": "aus"
        },
        {
          "bbox": [
            151.21302,
            628.07254,
            191.27262,
            635.40494
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            196.69104,
            628.07254,
            218.56422,
            635.40494
          ],
          "text": "gelten"
        },
        {
          "bbox": [
            223.98264,
            628.07254,
            234.7716,
            635.40494
          ],
          "text": "die"
        },
        {
          "bbox": [
            240.19002,
            628.07254,
            288.78024,
            635.40494
          ],
          "text": "vorstehenden"
        }
      ]
    },
    {
      "bbox": [
        317.66784,
        637.50902,
        529.09794,
        644.88127
      ],
      "id": "pdf-016-line-094",
      "source_page": 16,
      "text": "положения применяются только в случае, если эти",
      "words": [
        {
          "bbox": [
            317.66784,
            637.50902,
            358.46958,
            644.88127
          ],
          "text": "положения"
        },
        {
          "bbox": [
            363.93588,
            637.50902,
            414.52908,
            644.88127
          ],
          "text": "применяются"
        },
        {
          "bbox": [
            419.99538,
            637.50902,
            445.22814,
            644.88127
          ],
          "text": "только"
        },
        {
          "bbox": [
            450.69444,
            637.50902,
            455.13132,
            644.88127
          ],
          "text": "в"
        },
        {
          "bbox": [
            460.59762,
            637.50902,
            488.30418,
            644.88127
          ],
          "text": "случае,"
        },
        {
          "bbox": [
            493.77048,
            637.50902,
            511.21476,
            644.88127
          ],
          "text": "если"
        },
        {
          "bbox": [
            516.68106,
            637.50902,
            529.09794,
            644.88127
          ],
          "text": "эти"
        }
      ]
    },
    {
      "bbox": [
        77.3262,
        637.60466,
        288.7962,
        644.93706
      ],
      "id": "pdf-016-line-095",
      "source_page": 16,
      "text": "Bestimmungen nur dann, wenn diese Dividenden an eine in",
      "words": [
        {
          "bbox": [
            77.3262,
            637.60466,
            131.14332,
            644.93706
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            133.39368,
            637.60466,
            144.92478,
            644.93706
          ],
          "text": "nur"
        },
        {
          "bbox": [
            147.17514,
            637.60466,
            167.28474,
            644.93706
          ],
          "text": "dann,"
        },
        {
          "bbox": [
            169.5351,
            637.60466,
            188.74296,
            644.93706
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            190.9614,
            637.60466,
            210.02562,
            644.93706
          ],
          "text": "diese"
        },
        {
          "bbox": [
            212.27598,
            637.60466,
            252.33558,
            644.93706
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            254.58594,
            637.60466,
            263.30808,
            644.93706
          ],
          "text": "an"
        },
        {
          "bbox": [
            265.55844,
            637.60466,
            280.3374,
            644.93706
          ],
          "text": "eine"
        },
        {
          "bbox": [
            282.58776,
            637.60466,
            288.7962,
            644.93706
          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
        317.6439,
        647.04114,
        529.12986,
        654.41339
      ],
      "id": "pdf-016-line-096",
      "source_page": 16,
      "text": "дивиденды выплачиваются компании (за исключением",
      "words": [
        {
          "bbox": [
            317.6439,
            647.04114,
            360.2172,
            654.41339
          ],
          "text": "дивиденды"
        },
        {
          "bbox": [
            362.94636,
            647.04114,
            422.79636,
            654.41339
          ],
          "text": "выплачиваются"
        },
        {
          "bbox": [
            425.52552,
            647.04114,
            461.57916,
            654.41339
          ],
          "text": "компании"
        },
        {
          "bbox": [
            464.30832,
            647.04114,
            475.39254,
            654.41339
          ],
          "text": "(за"
        },
        {
          "bbox": [
            478.1217,
            647.04114,
            529.12986,
            654.41339
          ],
          "text": "исключением"
        }
      ]
    },
    {
      "bbox": [
        77.34216,
        647.14475,
        288.80418,
        654.47715
      ],
      "id": "pdf-016-line-097",
      "source_page": 16,
      "text": "der Bundesrepublik Deutschland ansässige Gesellschaft",
      "words": [
        {
          "bbox": [
            77.34216,
            647.14475,
            89.0169,
            654.47715
          ],
          "text": "der"
        },
        {
          "bbox": [
            93.94056,
            647.14475,
            149.64894,
            654.47715
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            154.5726,
            647.14475,
            199.36434,
            654.47715
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            204.288,
            647.14475,
            239.84688,
            654.47715
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            244.77054,
            647.14475,
            288.80418,
            654.47715
          ],
          "text": "Gesellschaft"
        }
      ]
    },
    {
      "bbox": [
        317.67582,
        656.57326,
        529.08996,
        663.94551
      ],
      "id": "pdf-016-line-098",
      "source_page": 16,
      "text": "товарищества), являющейся резидентом Федеративной",
      "words": [
        {
          "bbox": [
            317.67582,
            656.57326,
            376.1772,
            663.94551
          ],
          "text": "товарищества),"
        },
        {
          "bbox": [
            378.26796,
            656.57326,
            425.92452,
            663.94551
          ],
          "text": "являющейся"
        },
        {
          "bbox": [
            428.01528,
            656.57326,
            472.80702,
            663.94551
          ],
          "text": "резидентом"
        },
        {
          "bbox": [
            474.89778,
            656.57326,
            529.08996,
            663.94551
          ],
          "text": "Федеративной"
        }
      ]
    },
    {
      "bbox": [
        77.35014,
        656.6689,
        288.78024,
        664.00927
      ],
      "id": "pdf-016-line-099",
      "source_page": 16,
      "text": "(jedoch nicht an eine Personengesellschaft) von einer in der",
      "words": [
        {
          "bbox": [
            77.35014,
            656.67687,
            103.50858,
            664.00927
          ],
          "text": "(jedoch"
        },
        {
          "bbox": [
            105.71106,
            656.67687,
            123.15534,
            664.00927
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            125.35782,
            656.67687,
            134.07996,
            664.00927
          ],
          "text": "an"
        },
        {
          "bbox": [
            136.28244,
            656.67687,
            151.0215,
            664.00927
          ],
          "text": "eine"
        },
        {
          "bbox": [
            153.22398,
            656.6689,
            231.69132,
            664.0013
          ],
          "text": "Personengesellschaft)"
        },
        {
          "bbox": [
            233.8938,
            656.6689,
            246.9012,
            664.0013
          ],
          "text": "von"
        },
        {
          "bbox": [
            249.10368,
            656.6689,
            266.4921,
            664.0013
          ],
          "text": "einer"
        },
        {
          "bbox": [
            268.69458,
            656.6689,
            274.90302,
            664.0013
          ],
          "text": "in"
        },
        {
          "bbox": [
            277.1055,
            656.6689,
            288.78024,
            664.0013
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        317.63592,
        666.10538,
        529.12188,
        673.4856
      ],
      "id": "pdf-016-line-100",
      "source_page": 16,
      "text": "Республики Германия, компанией, являющейся рези-",
      "words": [
        {
          "bbox": [
            317.63592,
            666.10538,
            361.50198,
            673.47763
          ],
          "text": "Республики"
        },
        {
          "bbox": [
            366.77676,
            666.10538,
            403.01394,
            673.47763
          ],
          "text": "Германия,"
        },
        {
          "bbox": [
            408.28872,
            666.10538,
            450.95778,
            673.47763
          ],
          "text": "компанией,"
        },
        {
          "bbox": [
            456.23256,
            666.11335,
            503.88912,
            673.4856
          ],
          "text": "являющейся"
        },
        {
          "bbox": [
            509.1639,
            666.11335,
            529.12188,
            673.4856
          ],
          "text": "рези-"
        }
      ]
    },
    {
      "bbox": [
        77.3262,
        666.20899,
        288.81216,
        673.54139
      ],
      "id": "pdf-016-line-101",
      "source_page": 16,
      "text": "Republik Aserbaidschan ansässigen Gesellschaft gezahlt",
      "words": [
        {
          "bbox": [
            77.3262,
            666.20899,
            108.66366,
            673.54139
          ],
          "text": "Republik"
        },
        {
          "bbox": [
            112.9968,
            666.20899,
            166.05582,
            673.54139
          ],
          "text": "Aserbaidschan"
        },
        {
          "bbox": [
            170.38896,
            666.20899,
            210.40866,
            673.54139
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            214.7418,
            666.20899,
            258.77544,
            673.54139
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            263.10858,
            666.20899,
            288.81216,
            673.54139
          ],
          "text": "gezahlt"
        }
      ]
    },
    {
      "bbox": [
        317.66784,
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        529.09794,
        683.02569
      ],
      "id": "pdf-016-line-102",
      "source_page": 16,
      "text": "дентом Азербайджанской Республики, капитал которой",
      "words": [
        {
          "bbox": [
            317.66784,
            675.65344,
            345.15894,
            683.02569
          ],
          "text": "дентом"
        },
        {
          "bbox": [
            347.04222,
            675.65344,
            415.33506,
            683.02569
          ],
          "text": "Азербайджанской"
        },
        {
          "bbox": [
            417.66522,
            675.65344,
            463.74972,
            683.02569
          ],
          "text": "Республики,"
        },
        {
          "bbox": [
            466.07988,
            675.65344,
            496.4757,
            683.02569
          ],
          "text": "капитал"
        },
        {
          "bbox": [
            498.80586,
            675.65344,
            529.09794,
            683.02569
          ],
          "text": "которой"
        }
      ]
    },
    {
      "bbox": [
        77.35812,
        675.74111,
        288.7962,
        683.07351
      ],
      "id": "pdf-016-line-103",
      "source_page": 16,
      "text": "werden, deren Kapital zu mindestens 10 vom Hundert",
      "words": [
        {
          "bbox": [
            77.35812,
            675.74111,
            105.84672,
            683.07351
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            110.91402,
            675.74111,
            131.16726,
            683.07351
          ],
          "text": "deren"
        },
        {
          "bbox": [
            136.23456,
            675.74111,
            160.9167,
            683.07351
          ],
          "text": "Kapital"
        },
        {
          "bbox": [
            165.984,
            675.74111,
            174.25128,
            683.07351
          ],
          "text": "zu"
        },
        {
          "bbox": [
            179.31858,
            675.74111,
            220.5672,
            683.07351
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            225.58662,
            675.74111,
            234.46038,
            683.07351
          ],
          "text": "10"
        },
        {
          "bbox": [
            239.52768,
            675.74111,
            254.90514,
            683.07351
          ],
          "text": "vom"
        },
        {
          "bbox": [
            259.97244,
            675.74111,
            288.7962,
            683.07351
          ],
          "text": "Hundert"
        }
      ]
    },
    {
      "bbox": [
        317.6439,
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        529.10592,
        692.54187
      ],
      "id": "pdf-016-line-104",
      "source_page": 16,
      "text": "принадлежит не менее чем на 10 процентов непо-",
      "words": [
        {
          "bbox": [
            317.6439,
            685.16962,
            368.37276,
            692.54187
          ],
          "text": "принадлежит"
        },
        {
          "bbox": [
            373.7433,
            685.16962,
            382.61706,
            692.54187
          ],
          "text": "не"
        },
        {
          "bbox": [
            387.9876,
            685.16962,
            411.0498,
            692.54187
          ],
          "text": "менее"
        },
        {
          "bbox": [
            416.42034,
            685.16962,
            430.42524,
            692.54187
          ],
          "text": "чем"
        },
        {
          "bbox": [
            435.79578,
            685.16962,
            444.66954,
            692.54187
          ],
          "text": "на"
        },
        {
          "bbox": [
            450.04008,
            685.16962,
            458.47494,
            692.54187
          ],
          "text": "10"
        },
        {
          "bbox": [
            463.84548,
            685.16962,
            503.33052,
            692.54187
          ],
          "text": "процентов"
        },
        {
          "bbox": [
            508.70106,
            685.16962,
            529.10592,
            692.54187
          ],
          "text": "непо-"
        }
      ]
    },
    {
      "bbox": [
        77.34216,
        685.2812,
        288.78024,
        692.6136
      ],
      "id": "pdf-016-line-105",
      "source_page": 16,
      "text": "unmittelbar der deutschen Gesellschaft gehört, und bei der",
      "words": [
        {
          "bbox": [
            77.34216,
            685.2812,
            117.55338,
            692.6136
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            119.96334,
            685.2812,
            131.63808,
            692.6136
          ],
          "text": "der"
        },
        {
          "bbox": [
            134.04804,
            685.2812,
            171.4104,
            692.6136
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            173.82036,
            685.2812,
            217.854,
            692.6136
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            220.26396,
            685.2812,
            245.53662,
            692.6136
          ],
          "text": "gehört,"
        },
        {
          "bbox": [
            247.94658,
            685.2812,
            261.55248,
            692.6136
          ],
          "text": "und"
        },
        {
          "bbox": [
            263.96244,
            685.2812,
            274.69554,
            692.6136
          ],
          "text": "bei"
        },
        {
          "bbox": [
            277.1055,
            685.2812,
            288.78024,
            692.6136
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        317.65188,
        694.70971,
        529.08198,
        702.08196
      ],
      "id": "pdf-016-line-106",
      "source_page": 16,
      "text": "средственно германской компании, и если они не были",
      "words": [
        {
          "bbox": [
            317.65188,
            694.70971,
            365.11692,
            702.08196
          ],
          "text": "средственно"
        },
        {
          "bbox": [
            367.9179,
            694.70971,
            410.73858,
            702.08196
          ],
          "text": "германской"
        },
        {
          "bbox": [
            413.53956,
            694.70971,
            451.81164,
            702.08196
          ],
          "text": "компании,"
        },
        {
          "bbox": [
            454.61262,
            694.70971,
            459.0495,
            702.08196
          ],
          "text": "и"
        },
        {
          "bbox": [
            461.85048,
            694.70971,
            479.29476,
            702.08196
          ],
          "text": "если"
        },
        {
          "bbox": [
            482.09574,
            694.70971,
            495.40638,
            702.08196
          ],
          "text": "они"
        },
        {
          "bbox": [
            498.1914,
            694.70971,
            507.06516,
            702.08196
          ],
          "text": "не"
        },
        {
          "bbox": [
            509.86614,
            694.70971,
            529.08198,
            702.08196
          ],
          "text": "были"
        }
      ]
    },
    {
      "bbox": [
        77.3262,
        694.79738,
        288.82014,
        702.14572
      ],
      "id": "pdf-016-line-107",
      "source_page": 16,
      "text": "Ermittlung der Gewinne der ausschüttenden Gesellschaft",
      "words": [
        {
          "bbox": [
            77.3262,
            694.79738,
            113.69106,
            702.12978
          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
            117.56934,
            694.79738,
            129.24408,
            702.12978
          ],
          "text": "der"
        },
        {
          "bbox": [
            133.12236,
            694.79738,
            164.44386,
            702.12978
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            168.32214,
            694.79738,
            179.99688,
            702.12978
          ],
          "text": "der"
        },
        {
          "bbox": [
            183.84324,
            694.81332,
            240.90822,
            702.14572
          ],
          "text": "ausschüttenden"
        },
        {
          "bbox": [
            244.7865,
            694.81332,
            288.82014,
            702.14572
          ],
          "text": "Gesellschaft"
        }
      ]
    },
    {
      "bbox": [
        317.62794,
        704.24183,
        529.10592,
        711.61408
      ],
      "id": "pdf-016-line-108",
      "source_page": 16,
      "text": "вычтены при исчислении прибыли компании, выплачи-",
      "words": [
        {
          "bbox": [
            317.62794,
            704.24183,
            350.74494,
            711.61408
          ],
          "text": "вычтены"
        },
        {
          "bbox": [
            353.89704,
            704.24183,
            367.20768,
            711.61408
          ],
          "text": "при"
        },
        {
          "bbox": [
            370.35978,
            704.24183,
            413.83482,
            711.61408
          ],
          "text": "исчислении"
        },
        {
          "bbox": [
            416.98692,
            704.24183,
            449.48946,
            711.61408
          ],
          "text": "прибыли"
        },
        {
          "bbox": [
            452.64156,
            704.24183,
            490.91364,
            711.61408
          ],
          "text": "компании,"
        },
        {
          "bbox": [
            494.06574,
            704.24183,
            529.10592,
            711.61408
          ],
          "text": "выплачи-"
        }
      ]
    },
    {
      "bbox": [
        77.3661,
        704.35341,
        184.76094,
        711.68581
      ],
      "id": "pdf-016-line-109",
      "source_page": 16,
      "text": "nicht abgezogen worden sind.",
      "words": [
        {
          "bbox": [
            77.3661,
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            94.81038,
            711.68581
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            96.98094,
            704.35341,
            136.5777,
            711.68581
          ],
          "text": "abgezogen"
        },
        {
          "bbox": [
            138.79614,
            704.35341,
            165.39348,
            711.68581
          ],
          "text": "worden"
        },
        {
          "bbox": [
            167.61192,
            704.35341,
            184.76094,
            711.68581
          ],
          "text": "sind."
        }
      ]
    },
    {
      "bbox": [
        317.65188,
        713.77395,
        394.78656,
        721.1462
      ],
      "id": "pdf-016-line-110",
      "source_page": 16,
      "text": "вающей дивиденды.",
      "words": [
        {
          "bbox": [
            317.65188,
            713.77395,
            347.81628,
            721.1462
          ],
          "text": "вающей"
        },
        {
          "bbox": [
            350.03472,
            713.77395,
            394.78656,
            721.1462
          ],
          "text": "дивиденды."
        }
      ]
    },
    {
      "bbox": [
        317.6439,
        728.35905,
        529.10592,
        735.73927
      ],
      "id": "pdf-016-line-111",
      "source_page": 16,
      "text": "Для целей налогообложения имущества из налоговой",
      "words": [
        {
          "bbox": [
            317.6439,
            728.36702,
            331.99992,
            735.73927
          ],
          "text": "Для"
        },
        {
          "bbox": [
            336.13356,
            728.36702,
            358.4616,
            735.73927
          ],
          "text": "целей"
        },
        {
          "bbox": [
            362.59524,
            728.36702,
            428.66166,
            735.73927
          ],
          "text": "налогообложения"
        },
        {
          "bbox": [
            432.7554,
            728.35905,
            473.99604,
            735.7313
          ],
          "text": "имущества"
        },
        {
          "bbox": [
            478.12968,
            728.35905,
            486.55656,
            735.7313
          ],
          "text": "из"
        },
        {
          "bbox": [
            490.6902,
            728.35905,
            529.10592,
            735.7313
          ],
          "text": "налоговой"
        }
      ]
    },
    {
      "bbox": [
        77.35812,
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        288.7962,
        735.81897
      ],
      "id": "pdf-016-line-112",
      "source_page": 16,
      "text": "Für die Zwecke der Steuern vom Vermögen werden von der",
      "words": [
        {
          "bbox": [
            77.35812,
            728.48657,
            89.03286,
            735.81897
          ],
          "text": "Für"
        },
        {
          "bbox": [
            91.15554,
            728.48657,
            101.9445,
            735.81897
          ],
          "text": "die"
        },
        {
          "bbox": [
            104.06718,
            728.48657,
            131.94132,
            735.81897
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            134.064,
            728.4786,
            145.73874,
            735.811
          ],
          "text": "der"
        },
        {
          "bbox": [
            147.86142,
            728.4786,
            175.79142,
            735.811
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            177.9141,
            728.4786,
            193.29156,
            735.811
          ],
          "text": "vom"
        },
        {
          "bbox": [
            195.41424,
            728.4786,
            231.48384,
            735.811
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            233.60652,
            728.4786,
            259.8687,
            735.811
          ],
          "text": "werden"
        },
        {
          "bbox": [
            261.99138,
            728.4786,
            274.99878,
            735.811
          ],
          "text": "von"
        },
        {
          "bbox": [
            277.12146,
            728.4786,
            288.7962,
            735.811
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        317.65188,
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      ],
      "id": "pdf-016-line-113",
      "source_page": 16,
      "text": "базы германских налогов исключаются также долевые",
      "words": [
        {
          "bbox": [
            317.65188,
            737.89117,
            336.2772,
            745.26342
          ],
          "text": "базы"
        },
        {
          "bbox": [
            339.09414,
            737.89117,
            381.75522,
            745.26342
          ],
          "text": "германских"
        },
        {
          "bbox": [
            384.57216,
            737.89914,
            414.11412,
            745.27139
          ],
          "text": "налогов"
        },
        {
          "bbox": [
            416.93106,
            737.89914,
            467.95518,
            745.27139
          ],
          "text": "исключаются"
        },
        {
          "bbox": [
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          "text": "долевые"
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      "text": "Bemessungsgrundlage der deutschen Steuer ebenfalls",
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          "text": "der"
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          "text": "deutschen"
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          "text": "Steuer"
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          "text": "ebenfalls"
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      "text": "участия, дивиденды по которым, если бы они выпла-",
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          "text": "участия,"
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          "text": "дивиденды"
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          "text": "по"
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          "text": "которым,"
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          "text": "если"
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          "text": "бы"
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          "text": "они"
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      "text": "Beteiligungen ausgenommen, deren Ausschüttungen, falls",
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          "text": "Beteiligungen"
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          "text": "ausgenommen,"
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          "text": "deren"
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          "text": "Ausschüttungen,"
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      "text": "чивались, подлежали бы исключению из налоговой ба-",
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          "text": "бы"
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          "text": "исключению"
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          "text": "из"
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          "text": "налоговой"
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          "text": "ба-"
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      "text": "solche gezahlt würden, nach den vorhergehenden Sätzen",
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          "text": "solche"
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          "text": "gezahlt"
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          "text": "würden,"
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          "text": "nach"
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          "text": "den"
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          "text": "vorhergehenden"
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          "text": "Sätzen"
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      "text": "зы согласно положениям предыдущих частей настоя-",
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          "text": "зы"
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          "text": "согласно"
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          "text": "предыдущих"
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          "text": "настоя-"
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      "text": "von der Steuerbemessungsgrundlage auszunehmen wären.",
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          "text": "von"
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          "text": "der"
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      "text": "щего подпункта.",
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