{
  "lines": [
    {
      "bbox": [
        63.6086,
        55.62525,
        85.78188,
        64.82756
      ],
      "id": "pdf-023-line-001",
      "source_page": 23,
      "text": "1168",
      "words": [
        {
          "bbox": [
            63.6086,
            55.62525,
            85.78188,
            64.82756
          ],
          "text": "1168"
        }
      ]
    },
    {
      "bbox": [
        116.6951,
        56.33069,
        481.29208,
        64.58309
      ],
      "id": "pdf-023-line-002",
      "source_page": 23,
      "text": "Bundesgesetzblatt Jahrgang 2005 Teil II Nr. 25, ausgegeben zu Bonn am 19. Oktober 2005",
      "words": [
        {
          "bbox": [
            116.6951,
            56.33069,
            191.69606,
            64.58309
          ],
          "text": "Bundesgesetzblatt"
        },
        {
          "bbox": [
            194.1925,
            56.33069,
            231.53134,
            64.58309
          ],
          "text": "Jahrgang"
        },
        {
          "bbox": [
            234.02778,
            56.33069,
            253.74786,
            64.58309
          ],
          "text": "2005"
        },
        {
          "bbox": [
            256.14552,
            56.33069,
            268.61874,
            64.58309
          ],
          "text": "Teil"
        },
        {
          "bbox": [
            272.11196,
            56.33069,
            276.7636,
            64.58309
          ],
          "text": "II"
        },
        {
          "bbox": [
            280.25682,
            56.33069,
            291.401,
            64.58309
          ],
          "text": "Nr."
        },
        {
          "bbox": [
            293.89744,
            56.33069,
            306.37964,
            64.58309
          ],
          "text": "25,"
        },
        {
          "bbox": [
            308.87608,
            56.33069,
            358.27506,
            64.58309
          ],
          "text": "ausgegeben"
        },
        {
          "bbox": [
            360.7715,
            56.33069,
            370.07478,
            64.58309
          ],
          "text": "zu"
        },
        {
          "bbox": [
            372.57122,
            56.33069,
            393.8628,
            64.58309
          ],
          "text": "Bonn"
        },
        {
          "bbox": [
            396.26046,
            56.33069,
            408.74266,
            64.58309
          ],
          "text": "am"
        },
        {
          "bbox": [
            411.2391,
            56.33069,
            423.7213,
            64.58309
          ],
          "text": "19."
        },
        {
          "bbox": [
            426.21774,
            56.33069,
            458.82412,
            64.58309
          ],
          "text": "Oktober"
        },
        {
          "bbox": [
            461.32056,
            56.33069,
            481.29208,
            64.58309
          ],
          "text": "2005"
        }
      ]
    },
    {
      "bbox": [
        277.08624,
        116.96069,
        316.59735,
        126.13309
      ],
      "id": "pdf-023-line-003",
      "source_page": 23,
      "text": "Protokoll",
      "words": [
        {
          "bbox": [
            277.08624,
            116.96069,
            316.59735,
            126.13309
          ],
          "text": "Protokoll"
        }
      ]
    },
    {
      "bbox": [
        260.44631,
        128.41622,
        333.22731,
        137.58862
      ],
      "id": "pdf-023-line-004",
      "source_page": 23,
      "text": "zum Abkommen",
      "words": [
        {
          "bbox": [
            260.44631,
            128.41622,
            279.27964,
            137.58862
          ],
          "text": "zum"
        },
        {
          "bbox": [
            282.0513,
            128.41622,
            333.22731,
            137.58862
          ],
          "text": "Abkommen"
        }
      ]
    },
    {
      "bbox": [
        201.91244,
        139.87175,
        391.76118,
        149.05412
      ],
      "id": "pdf-023-line-005",
      "source_page": 23,
      "text": "zwischen der Bundesrepublik Deutschland",
      "words": [
        {
          "bbox": [
            201.91244,
            139.87175,
            243.24806,
            149.04415
          ],
          "text": "zwischen"
        },
        {
          "bbox": [
            246.01972,
            139.87175,
            260.62577,
            149.04415
          ],
          "text": "der"
        },
        {
          "bbox": [
            263.39743,
            139.88172,
            333.02791,
            149.05412
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            335.79957,
            139.88172,
            391.76118,
            149.05412
          ],
          "text": "Deutschland"
        }
      ]
    },
    {
      "bbox": [
        224.17545,
        151.33725,
        369.50814,
        160.50965
      ],
      "id": "pdf-023-line-006",
      "source_page": 23,
      "text": "und der Republik Aserbaidschan",
      "words": [
        {
          "bbox": [
            224.17545,
            151.33725,
            241.1743,
            160.50965
          ],
          "text": "und"
        },
        {
          "bbox": [
            243.94596,
            151.33725,
            258.5221,
            160.50965
          ],
          "text": "der"
        },
        {
          "bbox": [
            261.29376,
            151.33725,
            300.44595,
            160.50965
          ],
          "text": "Republik"
        },
        {
          "bbox": [
            303.21761,
            151.33725,
            369.50814,
            160.50965
          ],
          "text": "Aserbaidschan"
        }
      ]
    },
    {
      "bbox": [
        188.51276,
        162.79278,
        405.16086,
        171.97515
      ],
      "id": "pdf-023-line-007",
      "source_page": 23,
      "text": "zur Vermeidung der Doppelbesteuerung auf dem",
      "words": [
        {
          "bbox": [
            188.51276,
            162.79278,
            202.16169,
            171.96518
          ],
          "text": "zur"
        },
        {
          "bbox": [
            204.93335,
            162.79278,
            257.96378,
            171.96518
          ],
          "text": "Vermeidung"
        },
        {
          "bbox": [
            260.73544,
            162.80275,
            275.32155,
            171.97515
          ],
          "text": "der"
        },
        {
          "bbox": [
            278.09321,
            162.80275,
            365.9987,
            171.97515
          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
            368.77036,
            162.80275,
            382.61869,
            171.97515
          ],
          "text": "auf"
        },
        {
          "bbox": [
            385.39035,
            162.80275,
            405.16086,
            171.97515
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        171.05529,
        174.25828,
        422.6283,
        183.43068
      ],
      "id": "pdf-023-line-008",
      "source_page": 23,
      "text": "Gebiet der Steuern vom Einkommen und vom Vermögen",
      "words": [
        {
          "bbox": [
            171.05529,
            174.25828,
            200.5964,
            183.43068
          ],
          "text": "Gebiet"
        },
        {
          "bbox": [
            203.36806,
            174.25828,
            217.95417,
            183.43068
          ],
          "text": "der"
        },
        {
          "bbox": [
            220.72583,
            174.25828,
            255.62083,
            183.43068
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            258.39249,
            174.25828,
            277.60468,
            183.43068
          ],
          "text": "vom"
        },
        {
          "bbox": [
            280.37634,
            174.25828,
            333.03788,
            183.43068
          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
            335.80954,
            174.25828,
            352.80839,
            183.43068
          ],
          "text": "und"
        },
        {
          "bbox": [
            355.58005,
            174.25828,
            374.79224,
            183.43068
          ],
          "text": "vom"
        },
        {
          "bbox": [
            377.5639,
            174.25828,
            422.6283,
            183.43068
          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
        249.3497,
        185.71381,
        344.32392,
        194.89618
      ],
      "id": "pdf-023-line-009",
      "source_page": 23,
      "text": "vom 25. August 2004",
      "words": [
        {
          "bbox": [
            249.3497,
            185.71381,
            268.56189,
            194.88621
          ],
          "text": "vom"
        },
        {
          "bbox": [
            271.33355,
            185.71381,
            285.19185,
            194.88621
          ],
          "text": "25."
        },
        {
          "bbox": [
            287.96351,
            185.71381,
            319.35904,
            194.88621
          ],
          "text": "August"
        },
        {
          "bbox": [
            322.15064,
            185.72378,
            344.32392,
            194.89618
          ],
          "text": "2004"
        }
      ]
    },
    {
      "bbox": [
        274.42425,
        216.61084,
        319.24937,
        225.83309
      ],
      "id": "pdf-023-line-010",
      "source_page": 23,
      "text": "Протокол",
      "words": [
        {
          "bbox": [
            274.42425,
            216.61084,
            319.24937,
            225.83309
          ],
          "text": "Протокол"
        }
      ]
    },
    {
      "bbox": [
        262.9089,
        228.06637,
        330.74478,
        237.28862
      ],
      "id": "pdf-023-line-011",
      "source_page": 23,
      "text": "к Соглашению",
      "words": [
        {
          "bbox": [
            262.9089,
            228.06637,
            268.45222,
            237.28862
          ],
          "text": "к"
        },
        {
          "bbox": [
            271.22388,
            228.06637,
            330.74478,
            237.28862
          ],
          "text": "Соглашению"
        }
      ]
    },
    {
      "bbox": [
        192.01223,
        239.5219,
        401.62151,
        248.75412
      ],
      "id": "pdf-023-line-012",
      "source_page": 23,
      "text": "между Федеративной Республикой Германия",
      "words": [
        {
          "bbox": [
            192.01223,
            239.5219,
            223.04884,
            248.74415
          ],
          "text": "между"
        },
        {
          "bbox": [
            225.8205,
            239.5219,
            293.62647,
            248.74415
          ],
          "text": "Федеративной"
        },
        {
          "bbox": [
            296.39813,
            239.53187,
            356.34774,
            248.75412
          ],
          "text": "Республикой"
        },
        {
          "bbox": [
            359.1194,
            239.53187,
            401.62151,
            248.75412
          ],
          "text": "Германия"
        }
      ]
    },
    {
      "bbox": [
        218.86144,
        250.9874,
        374.76233,
        260.20965
      ],
      "id": "pdf-023-line-013",
      "source_page": 23,
      "text": "и Азербайджанской Республикой",
      "words": [
        {
          "bbox": [
            218.86144,
            250.9874,
            224.40476,
            260.20965
          ],
          "text": "и"
        },
        {
          "bbox": [
            226.7178,
            250.9874,
            312.04106,
            260.20965
          ],
          "text": "Азербайджанской"
        },
        {
          "bbox": [
            314.81272,
            250.9874,
            374.76233,
            260.20965
          ],
          "text": "Республикой"
        }
      ]
    },
    {
      "bbox": [
        198.72204,
        262.44293,
        394.89176,
        271.67515
      ],
      "id": "pdf-023-line-014",
      "source_page": 23,
      "text": "об избежании двойного налогообложения",
      "words": [
        {
          "bbox": [
            198.72204,
            262.44293,
            209.80868,
            271.66518
          ],
          "text": "об"
        },
        {
          "bbox": [
            212.58034,
            262.44293,
            263.98566,
            271.66518
          ],
          "text": "избежании"
        },
        {
          "bbox": [
            266.75732,
            262.4529,
            309.57847,
            271.67515
          ],
          "text": "двойного"
        },
        {
          "bbox": [
            312.35013,
            262.4529,
            394.89176,
            271.67515
          ],
          "text": "налогообложения"
        }
      ]
    },
    {
      "bbox": [
        190.31733,
        273.90843,
        403.32638,
        283.13068
      ],
      "id": "pdf-023-line-015",
      "source_page": 23,
      "text": "в отношении налогов на доходы и имущество",
      "words": [
        {
          "bbox": [
            190.31733,
            273.90843,
            195.86065,
            283.13068
          ],
          "text": "в"
        },
        {
          "bbox": [
            198.67219,
            273.90843,
            250.21709,
            283.13068
          ],
          "text": "отношении"
        },
        {
          "bbox": [
            252.98875,
            273.90843,
            289.89769,
            283.13068
          ],
          "text": "налогов"
        },
        {
          "bbox": [
            292.66935,
            273.90843,
            303.75599,
            283.13068
          ],
          "text": "на"
        },
        {
          "bbox": [
            306.52765,
            273.90843,
            340.68487,
            283.13068
          ],
          "text": "доходы"
        },
        {
          "bbox": [
            343.45653,
            273.90843,
            348.99985,
            283.13068
          ],
          "text": "и"
        },
        {
          "bbox": [
            351.77151,
            273.90843,
            403.32638,
            283.13068
          ],
          "text": "имущество"
        }
      ]
    },
    {
      "bbox": [
        241.69274,
        285.36396,
        351.97091,
        294.58621
      ],
      "id": "pdf-023-line-016",
      "source_page": 23,
      "text": "от 25 августa 2004 года",
      "words": [
        {
          "bbox": [
            241.69274,
            285.36396,
            252.22106,
            294.58621
          ],
          "text": "от"
        },
        {
          "bbox": [
            254.99272,
            285.36396,
            266.07936,
            294.58621
          ],
          "text": "25"
        },
        {
          "bbox": [
            268.85102,
            285.36396,
            304.10494,
            294.58621
          ],
          "text": "августa"
        },
        {
          "bbox": [
            306.8766,
            285.36396,
            329.04988,
            294.58621
          ],
          "text": "2004"
        },
        {
          "bbox": [
            331.82154,
            285.36396,
            351.97091,
            294.58621
          ],
          "text": "года"
        }
      ]
    },
    {
      "bbox": [
        312.80802,
        328.71934,
        530.5104,
        336.09159
      ],
      "id": "pdf-023-line-017",
      "source_page": 23,
      "text": "В связи с подписанием Соглашения между Федеративной",
      "words": [
        {
          "bbox": [
            312.80802,
            328.71934,
            318.13068,
            336.09159
          ],
          "text": "В"
        },
        {
          "bbox": [
            320.2773,
            328.71934,
            341.5839,
            336.09159
          ],
          "text": "связи"
        },
        {
          "bbox": [
            343.73052,
            328.71934,
            347.72052,
            336.09159
          ],
          "text": "с"
        },
        {
          "bbox": [
            349.86714,
            328.71934,
            399.14364,
            336.09159
          ],
          "text": "подписанием"
        },
        {
          "bbox": [
            401.29026,
            328.71934,
            447.17526,
            336.09159
          ],
          "text": "Соглашения"
        },
        {
          "bbox": [
            449.274,
            328.71934,
            474.11574,
            336.09159
          ],
          "text": "между"
        },
        {
          "bbox": [
            476.26236,
            328.71934,
            530.5104,
            336.09159
          ],
          "text": "Федеративной"
        }
      ]
    },
    {
      "bbox": [
        72.08334,
        329.03017,
        289.80966,
        336.36257
      ],
      "id": "pdf-023-line-018",
      "source_page": 23,
      "text": "Anlässlich der Unterzeichnung des Abkommens zwischen der",
      "words": [
        {
          "bbox": [
            72.08334,
            329.03017,
            107.99334,
            336.36257
          ],
          "text": "Anlässlich"
        },
        {
          "bbox": [
            109.87662,
            329.03017,
            121.55136,
            336.36257
          ],
          "text": "der"
        },
        {
          "bbox": [
            123.43464,
            329.03017,
            179.5899,
            336.36257
          ],
          "text": "Unterzeichnung"
        },
        {
          "bbox": [
            181.47318,
            329.03017,
            194.44866,
            336.36257
          ],
          "text": "des"
        },
        {
          "bbox": [
            196.33194,
            329.03017,
            241.28328,
            336.36257
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            243.16656,
            329.03017,
            276.25164,
            336.36257
          ],
          "text": "zwischen"
        },
        {
          "bbox": [
            278.13492,
            329.03017,
            289.80966,
            336.36257
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        304.34922,
        338.25943,
        530.50242,
        345.63168
      ],
      "id": "pdf-023-line-019",
      "source_page": 23,
      "text": "Республикой Германия и Азербайджанской Республикой об",
      "words": [
        {
          "bbox": [
            304.34922,
            338.25943,
            352.33296,
            345.63168
          ],
          "text": "Республикой"
        },
        {
          "bbox": [
            355.34142,
            338.25943,
            389.32026,
            345.63168
          ],
          "text": "Германия"
        },
        {
          "bbox": [
            392.32872,
            338.25943,
            396.7656,
            345.63168
          ],
          "text": "и"
        },
        {
          "bbox": [
            399.37506,
            338.25943,
            467.6679,
            345.63168
          ],
          "text": "Азербайджанской"
        },
        {
          "bbox": [
            470.67636,
            338.25943,
            518.6202,
            345.63168
          ],
          "text": "Республикой"
        },
        {
          "bbox": [
            521.62866,
            338.25943,
            530.50242,
            345.63168
          ],
          "text": "об"
        }
      ]
    },
    {
      "bbox": [
        63.64848,
        338.54635,
        289.7937,
        345.88672
      ],
      "id": "pdf-023-line-020",
      "source_page": 23,
      "text": "Bundesrepublik Deutschland und der Republik Aserbaidschan",
      "words": [
        {
          "bbox": [
            63.64848,
            338.54635,
            119.32494,
            345.87875
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            122.5329,
            338.55432,
            167.32464,
            345.88672
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            170.5326,
            338.55432,
            184.1385,
            345.88672
          ],
          "text": "und"
        },
        {
          "bbox": [
            187.34646,
            338.55432,
            199.0212,
            345.88672
          ],
          "text": "der"
        },
        {
          "bbox": [
            202.22916,
            338.55432,
            233.52672,
            345.88672
          ],
          "text": "Republik"
        },
        {
          "bbox": [
            236.73468,
            338.55432,
            289.7937,
            345.88672
          ],
          "text": "Aserbaidschan"
        }
      ]
    },
    {
      "bbox": [
        304.34124,
        347.79155,
        530.51838,
        355.1638
      ],
      "id": "pdf-023-line-021",
      "source_page": 23,
      "text": "избежании двойного налогообложения в отношении налогов",
      "words": [
        {
          "bbox": [
            304.34124,
            347.79155,
            345.4542,
            355.1638
          ],
          "text": "избежании"
        },
        {
          "bbox": [
            347.36142,
            347.79155,
            381.63552,
            355.1638
          ],
          "text": "двойного"
        },
        {
          "bbox": [
            383.54274,
            347.79155,
            449.56128,
            355.1638
          ],
          "text": "налогообложения"
        },
        {
          "bbox": [
            451.4685,
            347.79155,
            455.90538,
            355.1638
          ],
          "text": "в"
        },
        {
          "bbox": [
            457.8126,
            347.79155,
            499.0692,
            355.1638
          ],
          "text": "отношении"
        },
        {
          "bbox": [
            500.97642,
            347.79155,
            530.51838,
            355.1638
          ],
          "text": "налогов"
        }
      ]
    },
    {
      "bbox": [
        63.63252,
        348.09441,
        289.77774,
        355.43478
      ],
      "id": "pdf-023-line-022",
      "source_page": 23,
      "text": "zur Vermeidung der Doppelbesteuerung auf dem Gebiet der",
      "words": [
        {
          "bbox": [
            63.63252,
            348.09441,
            74.55714,
            355.42681
          ],
          "text": "zur"
        },
        {
          "bbox": [
            78.65088,
            348.09441,
            121.08054,
            355.42681
          ],
          "text": "Vermeidung"
        },
        {
          "bbox": [
            125.17428,
            348.09441,
            136.84902,
            355.42681
          ],
          "text": "der"
        },
        {
          "bbox": [
            140.8869,
            348.10238,
            211.24656,
            355.43478
          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
            215.3403,
            348.10238,
            226.42452,
            355.43478
          ],
          "text": "auf"
        },
        {
          "bbox": [
            230.51826,
            348.10238,
            246.3426,
            355.43478
          ],
          "text": "dem"
        },
        {
          "bbox": [
            250.43634,
            348.10238,
            274.08108,
            355.43478
          ],
          "text": "Gebiet"
        },
        {
          "bbox": [
            278.103,
            348.10238,
            289.77774,
            355.43478
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        304.3572,
        357.32367,
        530.5104,
        364.69592
      ],
      "id": "pdf-023-line-023",
      "source_page": 23,
      "text": "на доходы и имущество должным образом уполномоченные",
      "words": [
        {
          "bbox": [
            304.3572,
            357.32367,
            313.23096,
            364.69592
          ],
          "text": "на"
        },
        {
          "bbox": [
            315.62496,
            357.32367,
            342.92454,
            364.69592
          ],
          "text": "доходы"
        },
        {
          "bbox": [
            345.31854,
            357.32367,
            349.75542,
            364.69592
          ],
          "text": "и"
        },
        {
          "bbox": [
            352.14942,
            357.32367,
            393.39006,
            364.69592
          ],
          "text": "имущество"
        },
        {
          "bbox": [
            395.78406,
            357.32367,
            431.09556,
            364.69592
          ],
          "text": "должным"
        },
        {
          "bbox": [
            433.48956,
            357.32367,
            464.81904,
            364.69592
          ],
          "text": "образом"
        },
        {
          "bbox": [
            467.21304,
            357.32367,
            530.5104,
            364.69592
          ],
          "text": "уполномоченные"
        }
      ]
    },
    {
      "bbox": [
        63.61656,
        357.6345,
        289.82562,
        364.9669
      ],
      "id": "pdf-023-line-024",
      "source_page": 23,
      "text": "Steuern vom Einkommen und vom Vermögen haben die hierzu",
      "words": [
        {
          "bbox": [
            63.61656,
            357.6345,
            91.54656,
            364.9669
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            94.21986,
            357.6345,
            109.59732,
            364.9669
          ],
          "text": "vom"
        },
        {
          "bbox": [
            112.27062,
            357.6345,
            154.413,
            364.9669
          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
            157.0863,
            357.6345,
            170.6922,
            364.9669
          ],
          "text": "und"
        },
        {
          "bbox": [
            173.3655,
            357.6345,
            188.74296,
            364.9669
          ],
          "text": "vom"
        },
        {
          "bbox": [
            191.35242,
            357.6345,
            227.42202,
            364.9669
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            230.09532,
            357.6345,
            252.27174,
            364.9669
          ],
          "text": "haben"
        },
        {
          "bbox": [
            254.94504,
            357.6345,
            265.734,
            364.9669
          ],
          "text": "die"
        },
        {
          "bbox": [
            268.4073,
            357.6345,
            289.82562,
            364.9669
          ],
          "text": "hierzu"
        }
      ]
    },
    {
      "bbox": [
        304.34124,
        366.84782,
        530.53434,
        374.22804
      ],
      "id": "pdf-023-line-025",
      "source_page": 23,
      "text": "на то подписавшиеся лица согласовали нижеследующие",
      "words": [
        {
          "bbox": [
            304.34124,
            366.85579,
            313.215,
            374.22804
          ],
          "text": "на"
        },
        {
          "bbox": [
            318.01098,
            366.85579,
            326.43786,
            374.22804
          ],
          "text": "то"
        },
        {
          "bbox": [
            331.23384,
            366.85579,
            389.84694,
            374.22804
          ],
          "text": "подписавшиеся"
        },
        {
          "bbox": [
            394.611,
            366.84782,
            412.50216,
            374.22007
          ],
          "text": "лица"
        },
        {
          "bbox": [
            417.29814,
            366.84782,
            463.7577,
            374.22007
          ],
          "text": "согласовали"
        },
        {
          "bbox": [
            468.55368,
            366.84782,
            530.53434,
            374.22007
          ],
          "text": "нижеследующие"
        }
      ]
    },
    {
      "bbox": [
        63.66444,
        367.15865,
        289.7937,
        374.49902
      ],
      "id": "pdf-023-line-026",
      "source_page": 23,
      "text": "gehörig befugten Unterzeichneten die nachstehenden",
      "words": [
        {
          "bbox": [
            63.66444,
            367.16662,
            90.55704,
            374.49902
          ],
          "text": "gehörig"
        },
        {
          "bbox": [
            101.45772,
            367.15865,
            133.09044,
            374.49105
          ],
          "text": "befugten"
        },
        {
          "bbox": [
            144.05496,
            367.15865,
            202.27704,
            374.49105
          ],
          "text": "Unterzeichneten"
        },
        {
          "bbox": [
            213.24156,
            367.15865,
            224.03052,
            374.49105
          ],
          "text": "die"
        },
        {
          "bbox": [
            234.99504,
            367.15865,
            289.7937,
            374.49105
          ],
          "text": "nachstehenden"
        }
      ]
    },
    {
      "bbox": [
        304.37316,
        376.38791,
        530.5104,
        383.7761
      ],
      "id": "pdf-023-line-027",
      "source_page": 23,
      "text": "положения, являющиеся неотъемлемой частью Соглаше-",
      "words": [
        {
          "bbox": [
            304.37316,
            376.38791,
            347.38536,
            383.76016
          ],
          "text": "положения,"
        },
        {
          "bbox": [
            351.94992,
            376.40385,
            399.60648,
            383.7761
          ],
          "text": "являющиеся"
        },
        {
          "bbox": [
            404.17104,
            376.40385,
            459.30486,
            383.7761
          ],
          "text": "неотъемлемой"
        },
        {
          "bbox": [
            463.86942,
            376.40385,
            490.7301,
            383.7761
          ],
          "text": "частью"
        },
        {
          "bbox": [
            495.29466,
            376.40385,
            530.5104,
            383.7761
          ],
          "text": "Соглаше-"
        }
      ]
    },
    {
      "bbox": [
        63.63252,
        376.69077,
        289.81764,
        384.02317
      ],
      "id": "pdf-023-line-028",
      "source_page": 23,
      "text": "Bestimmungen vereinbart, die Bestandteil des Abkommens",
      "words": [
        {
          "bbox": [
            63.63252,
            376.69077,
            117.44964,
            384.02317
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            122.63664,
            376.69077,
            160.27032,
            384.02317
          ],
          "text": "vereinbart,"
        },
        {
          "bbox": [
            165.45732,
            376.69077,
            176.24628,
            384.02317
          ],
          "text": "die"
        },
        {
          "bbox": [
            181.43328,
            376.69077,
            221.4849,
            384.02317
          ],
          "text": "Bestandteil"
        },
        {
          "bbox": [
            226.6719,
            376.69077,
            239.6793,
            384.02317
          ],
          "text": "des"
        },
        {
          "bbox": [
            244.8663,
            376.69077,
            289.81764,
            384.02317
          ],
          "text": "Abkommens"
        }
      ]
    },
    {
      "bbox": [
        304.34124,
        385.93597,
        319.88628,
        393.30822
      ],
      "id": "pdf-023-line-029",
      "source_page": 23,
      "text": "ния:",
      "words": [
        {
          "bbox": [
            304.34124,
            385.93597,
            319.88628,
            393.30822
          ],
          "text": "ния:"
        }
      ]
    },
    {
      "bbox": [
        63.65646,
        386.23086,
        80.7576,
        393.56326
      ],
      "id": "pdf-023-line-030",
      "source_page": 23,
      "text": "sind:",
      "words": [
        {
          "bbox": [
            63.65646,
            386.23086,
            80.7576,
            393.56326
          ],
          "text": "sind:"
        }
      ]
    },
    {
      "bbox": [
        304.34124,
        411.69501,
        426.38736,
        419.01944
      ],
      "id": "pdf-023-line-031",
      "source_page": 23,
      "text": "1. К статьям 3, 4, 8, 13, 15 и 22:",
      "words": [
        {
          "bbox": [
            304.34124,
            411.69501,
            309.99906,
            419.01944
          ],
          "text": "1."
        },
        {
          "bbox": [
            317.06934,
            411.69501,
            322.8309,
            419.01944
          ],
          "text": "К"
        },
        {
          "bbox": [
            325.04934,
            411.69501,
            357.15288,
            419.01944
          ],
          "text": "статьям"
        },
        {
          "bbox": [
            359.37132,
            411.69501,
            366.02664,
            419.01944
          ],
          "text": "3,"
        },
        {
          "bbox": [
            367.84608,
            411.69501,
            374.4615,
            419.01944
          ],
          "text": "4,"
        },
        {
          "bbox": [
            376.28094,
            411.69501,
            382.93626,
            419.01944
          ],
          "text": "8,"
        },
        {
          "bbox": [
            384.7557,
            411.69501,
            395.5686,
            419.01944
          ],
          "text": "13,"
        },
        {
          "bbox": [
            397.38804,
            411.69501,
            405.9825,
            419.01944
          ],
          "text": "15"
        },
        {
          "bbox": [
            408.20094,
            411.69501,
            413.07672,
            419.01944
          ],
          "text": "и"
        },
        {
          "bbox": [
            415.29516,
            411.69501,
            426.38736,
            419.01944
          ],
          "text": "22:"
        }
      ]
    },
    {
      "bbox": [
        63.61656,
        411.97396,
        215.09292,
        419.33027
      ],
      "id": "pdf-023-line-032",
      "source_page": 23,
      "text": "1. Zu den Artikeln 3, 4, 8, 13, 15 und 22:",
      "words": [
        {
          "bbox": [
            63.61656,
            411.97396,
            70.27188,
            419.33027
          ],
          "text": "1."
        },
        {
          "bbox": [
            76.34466,
            411.97396,
            86.24784,
            419.33027
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            88.46628,
            411.97396,
            102.65472,
            419.33027
          ],
          "text": "den"
        },
        {
          "bbox": [
            104.87316,
            411.97396,
            134.2635,
            419.33027
          ],
          "text": "Artikeln"
        },
        {
          "bbox": [
            136.48194,
            411.97396,
            143.13726,
            419.33027
          ],
          "text": "3,"
        },
        {
          "bbox": [
            145.3557,
            411.97396,
            152.01102,
            419.33027
          ],
          "text": "4,"
        },
        {
          "bbox": [
            154.22946,
            411.97396,
            160.88478,
            419.33027
          ],
          "text": "8,"
        },
        {
          "bbox": [
            163.10322,
            411.97396,
            174.19542,
            419.33027
          ],
          "text": "13,"
        },
        {
          "bbox": [
            176.35002,
            411.97396,
            185.22378,
            419.33027
          ],
          "text": "15"
        },
        {
          "bbox": [
            187.44222,
            411.97396,
            201.78228,
            419.33027
          ],
          "text": "und"
        },
        {
          "bbox": [
            204.00072,
            411.97396,
            215.09292,
            419.33027
          ],
          "text": "22:"
        }
      ]
    },
    {
      "bbox": [
        304.34922,
        427.36403,
        530.49444,
        434.73628
      ],
      "id": "pdf-023-line-033",
      "source_page": 23,
      "text": "К обстоятельствам, учитываемым при определении «места",
      "words": [
        {
          "bbox": [
            304.34922,
            427.36403,
            309.67188,
            434.73628
          ],
          "text": "К"
        },
        {
          "bbox": [
            312.27336,
            427.36403,
            379.40112,
            434.73628
          ],
          "text": "обстоятельствам,"
        },
        {
          "bbox": [
            381.9627,
            427.36403,
            434.13594,
            434.73628
          ],
          "text": "учитываемым"
        },
        {
          "bbox": [
            436.73742,
            427.36403,
            450.04806,
            434.73628
          ],
          "text": "при"
        },
        {
          "bbox": [
            452.64954,
            427.36403,
            501.63876,
            434.73628
          ],
          "text": "определении"
        },
        {
          "bbox": [
            504.24024,
            427.36403,
            530.49444,
            434.73628
          ],
          "text": "«места"
        }
      ]
    },
    {
      "bbox": [
        63.62454,
        427.60313,
        289.77774,
        434.93553
      ],
      "id": "pdf-023-line-034",
      "source_page": 23,
      "text": "Bei der Ermittlung des „Ortes der tatsächlichen Geschäfts-",
      "words": [
        {
          "bbox": [
            63.62454,
            427.60313,
            75.14766,
            434.93553
          ],
          "text": "Bei"
        },
        {
          "bbox": [
            79.79202,
            427.60313,
            91.46676,
            434.93553
          ],
          "text": "der"
        },
        {
          "bbox": [
            96.11112,
            427.60313,
            132.47598,
            434.93553
          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
            137.12034,
            427.60313,
            150.12774,
            434.93553
          ],
          "text": "des"
        },
        {
          "bbox": [
            154.71624,
            427.60313,
            177.62682,
            434.93553
          ],
          "text": "„Ortes"
        },
        {
          "bbox": [
            182.27118,
            427.60313,
            193.94592,
            434.93553
          ],
          "text": "der"
        },
        {
          "bbox": [
            198.59028,
            427.60313,
            245.88774,
            434.93553
          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            250.5321,
            427.60313,
            289.77774,
            434.93553
          ],
          "text": "Geschäfts-"
        }
      ]
    },
    {
      "bbox": [
        304.3238,
        436.88021,
        530.5324,
        444.25246
      ],
      "id": "pdf-023-line-035",
      "source_page": 23,
      "text": "фактического руководящего органа», относятся, в том числе,",
      "words": [
        {
          "bbox": [
            304.3238,
            436.88021,
            356.2268,
            444.25246
          ],
          "text": "фактического"
        },
        {
          "bbox": [
            357.9885,
            436.88021,
            409.9468,
            444.25246
          ],
          "text": "руководящего"
        },
        {
          "bbox": [
            411.7085,
            436.88021,
            441.9813,
            444.25246
          ],
          "text": "органа»,"
        },
        {
          "bbox": [
            443.743,
            436.88021,
            483.7328,
            444.25246
          ],
          "text": "относятся,"
        },
        {
          "bbox": [
            485.4945,
            436.88021,
            489.8869,
            444.25246
          ],
          "text": "в"
        },
        {
          "bbox": [
            491.6486,
            436.88021,
            505.2524,
            444.25246
          ],
          "text": "том"
        },
        {
          "bbox": [
            507.0141,
            436.88021,
            530.5324,
            444.25246
          ],
          "text": "числе,"
        }
      ]
    },
    {
      "bbox": [
        63.60858,
        437.14322,
        289.81764,
        444.47562
      ],
      "id": "pdf-023-line-036",
      "source_page": 23,
      "text": "leitung“ gehören zu den Umständen, die berücksichtigt werden",
      "words": [
        {
          "bbox": [
            63.60858,
            437.14322,
            90.80442,
            444.47562
          ],
          "text": "leitung“"
        },
        {
          "bbox": [
            93.27024,
            437.14322,
            122.38926,
            444.47562
          ],
          "text": "gehören"
        },
        {
          "bbox": [
            124.85508,
            437.14322,
            133.12236,
            444.47562
          ],
          "text": "zu"
        },
        {
          "bbox": [
            135.58818,
            437.14322,
            149.04246,
            444.47562
          ],
          "text": "den"
        },
        {
          "bbox": [
            151.50828,
            437.14322,
            194.92746,
            444.47562
          ],
          "text": "Umständen,"
        },
        {
          "bbox": [
            197.39328,
            437.14322,
            208.18224,
            444.47562
          ],
          "text": "die"
        },
        {
          "bbox": [
            210.64806,
            437.14322,
            261.04974,
            444.47562
          ],
          "text": "berücksichtigt"
        },
        {
          "bbox": [
            263.51556,
            437.14322,
            289.81764,
            444.47562
          ],
          "text": "werden"
        }
      ]
    },
    {
      "bbox": [
        304.33326,
        446.4203,
        530.51838,
        453.79255
      ],
      "id": "pdf-023-line-037",
      "source_page": 23,
      "text": "место, с которого фактически осуществляется руководство",
      "words": [
        {
          "bbox": [
            304.33326,
            446.4203,
            328.72014,
            453.79255
          ],
          "text": "место,"
        },
        {
          "bbox": [
            330.90666,
            446.4203,
            334.89666,
            453.79255
          ],
          "text": "с"
        },
        {
          "bbox": [
            337.08318,
            446.4203,
            370.1523,
            453.79255
          ],
          "text": "которого"
        },
        {
          "bbox": [
            372.33882,
            446.4203,
            417.8727,
            453.79255
          ],
          "text": "фактически"
        },
        {
          "bbox": [
            420.05922,
            446.4203,
            481.30572,
            453.79255
          ],
          "text": "осуществляется"
        },
        {
          "bbox": [
            483.49224,
            446.4203,
            530.51838,
            453.79255
          ],
          "text": "руководство"
        }
      ]
    },
    {
      "bbox": [
        63.65646,
        446.67534,
        289.80966,
        454.01571
      ],
      "id": "pdf-023-line-038",
      "source_page": 23,
      "text": "u.a. der Ort, von dem aus ein Unternehmen tatsächlich geleitet",
      "words": [
        {
          "bbox": [
            63.65646,
            446.67534,
            76.75962,
            454.00774
          ],
          "text": "u.a."
        },
        {
          "bbox": [
            79.29726,
            446.68331,
            90.972,
            454.01571
          ],
          "text": "der"
        },
        {
          "bbox": [
            93.50964,
            446.68331,
            106.96392,
            454.01571
          ],
          "text": "Ort,"
        },
        {
          "bbox": [
            109.50156,
            446.68331,
            122.50896,
            454.01571
          ],
          "text": "von"
        },
        {
          "bbox": [
            125.0466,
            446.68331,
            140.87094,
            454.01571
          ],
          "text": "dem"
        },
        {
          "bbox": [
            143.40858,
            446.68331,
            156.12072,
            454.01571
          ],
          "text": "aus"
        },
        {
          "bbox": [
            158.65836,
            446.68331,
            169.15206,
            454.01571
          ],
          "text": "ein"
        },
        {
          "bbox": [
            171.6897,
            446.68331,
            220.15224,
            454.01571
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            222.68988,
            446.68331,
            261.2652,
            454.01571
          ],
          "text": "tatsächlich"
        },
        {
          "bbox": [
            263.80284,
            446.68331,
            289.80966,
            454.01571
          ],
          "text": "geleitet"
        }
      ]
    },
    {
      "bbox": [
        304.3572,
        455.95242,
        417.1146,
        463.32467
      ],
      "id": "pdf-023-line-039",
      "source_page": 23,
      "text": "предприятием и его контроль.",
      "words": [
        {
          "bbox": [
            304.3572,
            455.95242,
            358.04664,
            463.32467
          ],
          "text": "предприятием"
        },
        {
          "bbox": [
            360.26508,
            455.95242,
            364.70196,
            463.32467
          ],
          "text": "и"
        },
        {
          "bbox": [
            366.9204,
            455.95242,
            378.5712,
            463.32467
          ],
          "text": "его"
        },
        {
          "bbox": [
            380.78964,
            455.95242,
            417.1146,
            463.32467
          ],
          "text": "контроль."
        }
      ]
    },
    {
      "bbox": [
        63.64848,
        456.20746,
        137.20014,
        463.54783
      ],
      "id": "pdf-023-line-040",
      "source_page": 23,
      "text": "und beherrscht wird.",
      "words": [
        {
          "bbox": [
            63.64848,
            456.21543,
            77.25438,
            463.54783
          ],
          "text": "und"
        },
        {
          "bbox": [
            79.47282,
            456.21543,
            117.69702,
            463.54783
          ],
          "text": "beherrscht"
        },
        {
          "bbox": [
            119.91546,
            456.20746,
            137.20014,
            463.53986
          ],
          "text": "wird."
        }
      ]
    },
    {
      "bbox": [
        304.34922,
        481.71146,
        359.83416,
        489.03589
      ],
      "id": "pdf-023-line-041",
      "source_page": 23,
      "text": "2. К статье 4:",
      "words": [
        {
          "bbox": [
            304.34922,
            481.71146,
            311.00454,
            489.03589
          ],
          "text": "2."
        },
        {
          "bbox": [
            317.07732,
            481.71146,
            322.83888,
            489.03589
          ],
          "text": "К"
        },
        {
          "bbox": [
            325.05732,
            481.71146,
            350.9604,
            489.03589
          ],
          "text": "статье"
        },
        {
          "bbox": [
            353.17884,
            481.71146,
            359.83416,
            489.03589
          ],
          "text": "4:"
        }
      ]
    },
    {
      "bbox": [
        63.63252,
        481.95056,
        122.0142,
        489.30687
      ],
      "id": "pdf-023-line-042",
      "source_page": 23,
      "text": "2. Zu Artikel 4:",
      "words": [
        {
          "bbox": [
            63.63252,
            481.95056,
            70.28784,
            489.30687
          ],
          "text": "2."
        },
        {
          "bbox": [
            76.36062,
            481.95056,
            86.2638,
            489.30687
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            88.48224,
            481.95056,
            113.14044,
            489.30687
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            115.35888,
            481.95056,
            122.0142,
            489.30687
          ],
          "text": "4:"
        }
      ]
    },
    {
      "bbox": [
        304.37316,
        497.38048,
        530.5104,
        504.7607
      ],
      "id": "pdf-023-line-043",
      "source_page": 23,
      "text": "Товарищество считается резидентом Договаривающегося",
      "words": [
        {
          "bbox": [
            304.37316,
            497.38048,
            357.44814,
            504.75273
          ],
          "text": "Товарищество"
        },
        {
          "bbox": [
            362.28402,
            497.38845,
            399.98154,
            504.7607
          ],
          "text": "считается"
        },
        {
          "bbox": [
            404.81742,
            497.38845,
            449.60916,
            504.7607
          ],
          "text": "резидентом"
        },
        {
          "bbox": [
            454.44504,
            497.38845,
            530.5104,
            504.7607
          ],
          "text": "Договаривающегося"
        }
      ]
    },
    {
      "bbox": [
        63.65646,
        497.5877,
        289.7937,
        504.9201
      ],
      "id": "pdf-023-line-044",
      "source_page": 23,
      "text": "Eine Personengesellschaft gilt als in dem Vertragsstaat",
      "words": [
        {
          "bbox": [
            63.65646,
            497.5877,
            79.02594,
            504.9201
          ],
          "text": "Eine"
        },
        {
          "bbox": [
            86.43138,
            497.5877,
            162.8319,
            504.9201
          ],
          "text": "Personengesellschaft"
        },
        {
          "bbox": [
            170.2932,
            497.5877,
            180.93054,
            504.9201
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            188.39184,
            497.5877,
            198.43866,
            504.9201
          ],
          "text": "als"
        },
        {
          "bbox": [
            205.89996,
            497.5877,
            212.1084,
            504.9201
          ],
          "text": "in"
        },
        {
          "bbox": [
            219.51384,
            497.5877,
            235.33818,
            504.9201
          ],
          "text": "dem"
        },
        {
          "bbox": [
            242.79948,
            497.5877,
            289.7937,
            504.9201
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        304.34922,
        506.90463,
        530.49444,
        514.28485
      ],
      "id": "pdf-023-line-045",
      "source_page": 23,
      "text": "Государства, в котором находится место его фактического",
      "words": [
        {
          "bbox": [
            304.34922,
            506.90463,
            350.57736,
            514.27688
          ],
          "text": "Государства,"
        },
        {
          "bbox": [
            353.88108,
            506.90463,
            358.31796,
            514.27688
          ],
          "text": "в"
        },
        {
          "bbox": [
            361.62168,
            506.90463,
            392.75166,
            514.27688
          ],
          "text": "котором"
        },
        {
          "bbox": [
            396.05538,
            506.9126,
            434.38332,
            514.28485
          ],
          "text": "находится"
        },
        {
          "bbox": [
            437.68704,
            506.9126,
            459.85548,
            514.28485
          ],
          "text": "место"
        },
        {
          "bbox": [
            463.1592,
            506.9126,
            474.81,
            514.28485
          ],
          "text": "его"
        },
        {
          "bbox": [
            478.11372,
            506.9126,
            530.49444,
            514.28485
          ],
          "text": "фактического"
        }
      ]
    },
    {
      "bbox": [
        63.63252,
        507.12779,
        289.7937,
        514.46019
      ],
      "id": "pdf-023-line-046",
      "source_page": 23,
      "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts-",
      "words": [
        {
          "bbox": [
            63.63252,
            507.12779,
            97.18044,
            514.46019
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            101.05872,
            507.12779,
            107.26716,
            514.46019
          ],
          "text": "in"
        },
        {
          "bbox": [
            111.14544,
            507.12779,
            126.96978,
            514.46019
          ],
          "text": "dem"
        },
        {
          "bbox": [
            130.7922,
            507.12779,
            145.2759,
            514.46019
          ],
          "text": "sich"
        },
        {
          "bbox": [
            149.15418,
            507.12779,
            160.82892,
            514.46019
          ],
          "text": "der"
        },
        {
          "bbox": [
            164.7072,
            507.12779,
            175.94304,
            514.46019
          ],
          "text": "Ort"
        },
        {
          "bbox": [
            179.82132,
            507.12779,
            195.48606,
            514.46019
          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            199.36434,
            507.12779,
            246.6618,
            514.46019
          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            250.48422,
            507.12779,
            289.7937,
            514.46019
          ],
          "text": "Geschäfts-"
        }
      ]
    },
    {
      "bbox": [
        304.32528,
        516.45269,
        386.20806,
        523.82494
      ],
      "id": "pdf-023-line-047",
      "source_page": 23,
      "text": "руководящего органа.",
      "words": [
        {
          "bbox": [
            304.32528,
            516.45269,
            356.80974,
            523.82494
          ],
          "text": "руководящего"
        },
        {
          "bbox": [
            359.02818,
            516.45269,
            386.20806,
            523.82494
          ],
          "text": "органа."
        }
      ]
    },
    {
      "bbox": [
        63.62454,
        516.64397,
        120.9768,
        523.97637
      ],
      "id": "pdf-023-line-048",
      "source_page": 23,
      "text": "leitung befindet.",
      "words": [
        {
          "bbox": [
            63.62454,
            516.64397,
            87.4209,
            523.97637
          ],
          "text": "leitung"
        },
        {
          "bbox": [
            89.63934,
            516.64397,
            120.9768,
            523.97637
          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
        304.34922,
        542.21173,
        396.59802,
        549.54413
      ],
      "id": "pdf-023-line-049",
      "source_page": 23,
      "text": "3. К пункту 5 статьи 5:",
      "words": [
        {
          "bbox": [
            304.34922,
            542.2197,
            311.00454,
            549.54413
          ],
          "text": "3."
        },
        {
          "bbox": [
            317.07732,
            542.2197,
            322.83888,
            549.54413
          ],
          "text": "К"
        },
        {
          "bbox": [
            325.05732,
            542.2197,
            352.50852,
            549.54413
          ],
          "text": "пункту"
        },
        {
          "bbox": [
            354.72696,
            542.21173,
            359.16384,
            549.53616
          ],
          "text": "5"
        },
        {
          "bbox": [
            361.38228,
            542.21173,
            387.72426,
            549.53616
          ],
          "text": "статьи"
        },
        {
          "bbox": [
            389.9427,
            542.21173,
            396.59802,
            549.53616
          ],
          "text": "5:"
        }
      ]
    },
    {
      "bbox": [
        63.64848,
        542.39504,
        147.69384,
        549.75932
      ],
      "id": "pdf-023-line-050",
      "source_page": 23,
      "text": "3. Zu Artikel 5 Abs. 5:",
      "words": [
        {
          "bbox": [
            63.64848,
            542.39504,
            70.3038,
            549.75135
          ],
          "text": "3."
        },
        {
          "bbox": [
            76.37658,
            542.39504,
            86.27976,
            549.75135
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            88.44234,
            542.40301,
            113.10054,
            549.75932
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            115.31898,
            542.40301,
            119.75586,
            549.75932
          ],
          "text": "5"
        },
        {
          "bbox": [
            121.9743,
            542.40301,
            138.82008,
            549.75932
          ],
          "text": "Abs."
        },
        {
          "bbox": [
            141.03852,
            542.40301,
            147.69384,
            549.75932
          ],
          "text": "5:"
        }
      ]
    },
    {
      "bbox": [
        304.34922,
        557.87278,
        530.52636,
        565.24503
      ],
      "id": "pdf-023-line-051",
      "source_page": 23,
      "text": "Лицо, имеющее полномочие обговаривать в Договарива-",
      "words": [
        {
          "bbox": [
            304.34922,
            557.87278,
            325.04934,
            565.24503
          ],
          "text": "Лицо,"
        },
        {
          "bbox": [
            329.87724,
            557.87278,
            365.35632,
            565.24503
          ],
          "text": "имеющее"
        },
        {
          "bbox": [
            370.18422,
            557.87278,
            414.86424,
            565.24503
          ],
          "text": "полномочие"
        },
        {
          "bbox": [
            419.69214,
            557.87278,
            470.1816,
            565.24503
          ],
          "text": "обговаривать"
        },
        {
          "bbox": [
            475.0095,
            557.87278,
            479.44638,
            565.24503
          ],
          "text": "в"
        },
        {
          "bbox": [
            484.27428,
            557.87278,
            530.52636,
            565.24503
          ],
          "text": "Договарива-"
        }
      ]
    },
    {
      "bbox": [
        63.63252,
        558.04015,
        289.78572,
        565.37255
      ],
      "id": "pdf-023-line-052",
      "source_page": 23,
      "text": "Ist eine Person bevollmächtigt, in einem Vertragsstaat alle",
      "words": [
        {
          "bbox": [
            63.63252,
            558.04015,
            72.20304,
            565.37255
          ],
          "text": "Ist"
        },
        {
          "bbox": [
            77.39004,
            558.04015,
            92.169,
            565.37255
          ],
          "text": "eine"
        },
        {
          "bbox": [
            97.356,
            558.04015,
            122.47704,
            565.37255
          ],
          "text": "Person"
        },
        {
          "bbox": [
            127.62414,
            558.04015,
            182.16744,
            565.37255
          ],
          "text": "bevollmächtigt,"
        },
        {
          "bbox": [
            187.35444,
            558.04015,
            193.56288,
            565.37255
          ],
          "text": "in"
        },
        {
          "bbox": [
            198.74988,
            558.04015,
            220.33578,
            565.37255
          ],
          "text": "einem"
        },
        {
          "bbox": [
            225.52278,
            558.04015,
            272.48508,
            565.37255
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            277.67208,
            558.04015,
            289.78572,
            565.37255
          ],
          "text": "alle"
        }
      ]
    },
    {
      "bbox": [
        304.3572,
        567.41287,
        530.51838,
        574.78512
      ],
      "id": "pdf-023-line-053",
      "source_page": 23,
      "text": "ющемся Государстве все элементы и подробности контракта",
      "words": [
        {
          "bbox": [
            304.3572,
            567.41287,
            334.93656,
            574.78512
          ],
          "text": "ющемся"
        },
        {
          "bbox": [
            336.7959,
            567.41287,
            380.8056,
            574.78512
          ],
          "text": "Государстве"
        },
        {
          "bbox": [
            382.66494,
            567.41287,
            395.5287,
            574.78512
          ],
          "text": "все"
        },
        {
          "bbox": [
            397.38804,
            567.41287,
            434.33544,
            574.78512
          ],
          "text": "элементы"
        },
        {
          "bbox": [
            436.19478,
            567.41287,
            440.63166,
            574.78512
          ],
          "text": "и"
        },
        {
          "bbox": [
            442.46706,
            567.41287,
            490.41888,
            574.78512
          ],
          "text": "подробности"
        },
        {
          "bbox": [
            492.27822,
            567.41287,
            530.51838,
            574.78512
          ],
          "text": "контракта"
        }
      ]
    },
    {
      "bbox": [
        63.62454,
        567.57227,
        289.77774,
        574.91264
      ],
      "id": "pdf-023-line-054",
      "source_page": 23,
      "text": "Einzelheiten eines Vertrages verbindlich für das Unternehmen",
      "words": [
        {
          "bbox": [
            63.62454,
            567.57227,
            106.32552,
            574.90467
          ],
          "text": "Einzelheiten"
        },
        {
          "bbox": [
            109.86864,
            567.57227,
            128.6376,
            574.90467
          ],
          "text": "eines"
        },
        {
          "bbox": [
            132.18072,
            567.57227,
            165.83238,
            574.90467
          ],
          "text": "Vertrages"
        },
        {
          "bbox": [
            169.3755,
            567.58024,
            208.24608,
            574.91264
          ],
          "text": "verbindlich"
        },
        {
          "bbox": [
            211.7892,
            567.58024,
            221.2455,
            574.91264
          ],
          "text": "für"
        },
        {
          "bbox": [
            224.78862,
            567.58024,
            237.79602,
            574.91264
          ],
          "text": "das"
        },
        {
          "bbox": [
            241.33914,
            567.58024,
            289.77774,
            574.91264
          ],
          "text": "Unternehmen"
        }
      ]
    },
    {
      "bbox": [
        304.34922,
        576.92905,
        530.49444,
        584.3013
      ],
      "id": "pdf-023-line-055",
      "source_page": 23,
      "text": "обязывающим образом для предприятия, можно считать",
      "words": [
        {
          "bbox": [
            304.34922,
            576.92905,
            358.46958,
            584.3013
          ],
          "text": "обязывающим"
        },
        {
          "bbox": [
            363.05808,
            576.92905,
            394.38756,
            584.3013
          ],
          "text": "образом"
        },
        {
          "bbox": [
            399.02394,
            576.92905,
            412.93308,
            584.3013
          ],
          "text": "для"
        },
        {
          "bbox": [
            417.56946,
            576.92905,
            468.21852,
            584.3013
          ],
          "text": "предприятия,"
        },
        {
          "bbox": [
            472.8549,
            576.92905,
            497.30562,
            584.3013
          ],
          "text": "можно"
        },
        {
          "bbox": [
            501.942,
            576.92905,
            530.49444,
            584.3013
          ],
          "text": "считать"
        }
      ]
    },
    {
      "bbox": [
        63.61656,
        577.11236,
        289.80168,
        584.44476
      ],
      "id": "pdf-023-line-056",
      "source_page": 23,
      "text": "auszuhandeln, kann davon ausgegangen werden, dass sie die",
      "words": [
        {
          "bbox": [
            63.61656,
            577.11236,
            115.19928,
            584.44476
          ],
          "text": "auszuhandeln,"
        },
        {
          "bbox": [
            118.16784,
            577.11236,
            135.46848,
            584.44476
          ],
          "text": "kann"
        },
        {
          "bbox": [
            138.43704,
            577.11236,
            160.46184,
            584.44476
          ],
          "text": "davon"
        },
        {
          "bbox": [
            163.4304,
            577.11236,
            211.57374,
            584.44476
          ],
          "text": "ausgegangen"
        },
        {
          "bbox": [
            214.5423,
            577.11236,
            243.06282,
            584.44476
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            246.03138,
            577.11236,
            263.02878,
            584.44476
          ],
          "text": "dass"
        },
        {
          "bbox": [
            265.99734,
            577.11236,
            276.04416,
            584.44476
          ],
          "text": "sie"
        },
        {
          "bbox": [
            279.01272,
            577.11236,
            289.80168,
            584.44476
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        304.33326,
        586.46914,
        530.52636,
        593.85733
      ],
      "id": "pdf-023-line-057",
      "source_page": 23,
      "text": "использующим свои полномочия в этом Государстве, даже",
      "words": [
        {
          "bbox": [
            304.33326,
            586.46914,
            360.03366,
            593.84139
          ],
          "text": "использующим"
        },
        {
          "bbox": [
            363.47304,
            586.46914,
            380.77368,
            593.84139
          ],
          "text": "свои"
        },
        {
          "bbox": [
            384.21306,
            586.46914,
            428.95692,
            593.84139
          ],
          "text": "полномочия"
        },
        {
          "bbox": [
            432.3564,
            586.48508,
            436.79328,
            593.85733
          ],
          "text": "в"
        },
        {
          "bbox": [
            440.23266,
            586.48508,
            457.96422,
            593.85733
          ],
          "text": "этом"
        },
        {
          "bbox": [
            461.4036,
            586.48508,
            507.43224,
            593.85733
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            510.87162,
            586.48508,
            530.52636,
            593.85733
          ],
          "text": "даже"
        }
      ]
    },
    {
      "bbox": [
        63.6405,
        586.64448,
        289.80168,
        593.97688
      ],
      "id": "pdf-023-line-058",
      "source_page": 23,
      "text": "Vollmacht in diesem Staat ausübt, auch wenn der Vertrag von",
      "words": [
        {
          "bbox": [
            63.6405,
            586.64448,
            98.48916,
            593.97688
          ],
          "text": "Vollmacht"
        },
        {
          "bbox": [
            101.5056,
            586.64448,
            107.71404,
            593.97688
          ],
          "text": "in"
        },
        {
          "bbox": [
            110.73048,
            586.64448,
            136.60164,
            593.97688
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            139.61808,
            586.64448,
            158.38704,
            593.97688
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            161.40348,
            586.64448,
            188.01678,
            593.97688
          ],
          "text": "ausübt,"
        },
        {
          "bbox": [
            191.03322,
            586.64448,
            208.4775,
            593.97688
          ],
          "text": "auch"
        },
        {
          "bbox": [
            211.44606,
            586.64448,
            230.65392,
            593.97688
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            233.67036,
            586.64448,
            245.3451,
            593.97688
          ],
          "text": "der"
        },
        {
          "bbox": [
            248.36154,
            586.64448,
            273.77784,
            593.97688
          ],
          "text": "Vertrag"
        },
        {
          "bbox": [
            276.79428,
            586.64448,
            289.80168,
            593.97688
          ],
          "text": "von"
        }
      ]
    },
    {
      "bbox": [
        304.3572,
        596.00923,
        530.49444,
        603.38945
      ],
      "id": "pdf-023-line-059",
      "source_page": 23,
      "text": "если контракт подписывается другим лицом в другом",
      "words": [
        {
          "bbox": [
            304.3572,
            596.0172,
            321.80148,
            603.38945
          ],
          "text": "если"
        },
        {
          "bbox": [
            328.07376,
            596.0172,
            362.15634,
            603.38945
          ],
          "text": "контракт"
        },
        {
          "bbox": [
            368.42862,
            596.00923,
            426.14796,
            603.38148
          ],
          "text": "подписывается"
        },
        {
          "bbox": [
            432.42024,
            596.00923,
            458.4111,
            603.38148
          ],
          "text": "другим"
        },
        {
          "bbox": [
            464.68338,
            596.00923,
            487.88922,
            603.38148
          ],
          "text": "лицом"
        },
        {
          "bbox": [
            494.11362,
            596.00923,
            498.5505,
            603.38148
          ],
          "text": "в"
        },
        {
          "bbox": [
            504.82278,
            596.00923,
            530.49444,
            603.38148
          ],
          "text": "другом"
        }
      ]
    },
    {
      "bbox": [
        63.6405,
        596.18457,
        289.7937,
        603.51697
      ],
      "id": "pdf-023-line-060",
      "source_page": 23,
      "text": "einer anderen Person im anderen Vertragsstaat unterzeichnet",
      "words": [
        {
          "bbox": [
            63.6405,
            596.18457,
            81.0768,
            603.51697
          ],
          "text": "einer"
        },
        {
          "bbox": [
            84.73962,
            596.18457,
            113.66712,
            603.51697
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            117.32994,
            596.18457,
            142.45098,
            603.51697
          ],
          "text": "Person"
        },
        {
          "bbox": [
            146.1138,
            596.18457,
            154.6923,
            603.51697
          ],
          "text": "im"
        },
        {
          "bbox": [
            158.35512,
            596.18457,
            187.3305,
            603.51697
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            190.99332,
            596.18457,
            237.98754,
            603.51697
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            241.61844,
            596.18457,
            289.7937,
            603.51697
          ],
          "text": "unterzeichnet"
        }
      ]
    },
    {
      "bbox": [
        304.33326,
        605.54135,
        530.54232,
        612.9136
      ],
      "id": "pdf-023-line-061",
      "source_page": 23,
      "text": "Договаривающемся Государстве, в котором это предприятие",
      "words": [
        {
          "bbox": [
            304.33326,
            605.54135,
            378.53928,
            612.9136
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            380.45448,
            605.54135,
            426.44322,
            612.9136
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            428.35842,
            605.54135,
            432.7953,
            612.9136
          ],
          "text": "в"
        },
        {
          "bbox": [
            434.7105,
            605.54135,
            465.88038,
            612.9136
          ],
          "text": "котором"
        },
        {
          "bbox": [
            467.79558,
            605.54135,
            480.21246,
            612.9136
          ],
          "text": "это"
        },
        {
          "bbox": [
            482.12766,
            605.54135,
            530.54232,
            612.9136
          ],
          "text": "предприятие"
        }
      ]
    },
    {
      "bbox": [
        63.63252,
        605.70872,
        223.5198,
        613.04909
      ],
      "id": "pdf-023-line-062",
      "source_page": 23,
      "text": "wird, in dem sich das Unternehmen befindet.",
      "words": [
        {
          "bbox": [
            63.63252,
            605.71669,
            80.9172,
            613.04909
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            83.13564,
            605.71669,
            89.34408,
            613.04909
          ],
          "text": "in"
        },
        {
          "bbox": [
            91.56252,
            605.71669,
            107.38686,
            613.04909
          ],
          "text": "dem"
        },
        {
          "bbox": [
            109.6053,
            605.71669,
            124.089,
            613.04909
          ],
          "text": "sich"
        },
        {
          "bbox": [
            126.30744,
            605.71669,
            139.25898,
            613.04909
          ],
          "text": "das"
        },
        {
          "bbox": [
            141.47742,
            605.70872,
            189.9639,
            613.04112
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            192.18234,
            605.70872,
            223.5198,
            613.04112
          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
        304.38114,
        615.07347,
        344.87166,
        622.44572
      ],
      "id": "pdf-023-line-063",
      "source_page": 23,
      "text": "находится.",
      "words": [
        {
          "bbox": [
            304.38114,
            615.07347,
            344.87166,
            622.44572
          ],
          "text": "находится."
        }
      ]
    },
    {
      "bbox": [
        304.33326,
        640.85642,
        359.8182,
        648.18085
      ],
      "id": "pdf-023-line-064",
      "source_page": 23,
      "text": "4. К статье 7:",
      "words": [
        {
          "bbox": [
            304.33326,
            640.85642,
            310.98858,
            648.18085
          ],
          "text": "4."
        },
        {
          "bbox": [
            317.06136,
            640.85642,
            322.82292,
            648.18085
          ],
          "text": "К"
        },
        {
          "bbox": [
            325.04136,
            640.85642,
            350.94444,
            648.18085
          ],
          "text": "статье"
        },
        {
          "bbox": [
            353.16288,
            640.85642,
            359.8182,
            648.18085
          ],
          "text": "7:"
        }
      ]
    },
    {
      "bbox": [
        63.64848,
        640.97597,
        121.9743,
        648.34025
      ],
      "id": "pdf-023-line-065",
      "source_page": 23,
      "text": "4. Zu Artikel 7:",
      "words": [
        {
          "bbox": [
            63.64848,
            640.97597,
            70.3038,
            648.33228
          ],
          "text": "4."
        },
        {
          "bbox": [
            76.37658,
            640.97597,
            86.27976,
            648.33228
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            88.4982,
            640.97597,
            113.10054,
            648.33228
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            115.31898,
            640.98394,
            121.9743,
            648.34025
          ],
          "text": "7:"
        }
      ]
    },
    {
      "bbox": [
        304.3572,
        656.50153,
        530.50242,
        663.88175
      ],
      "id": "pdf-023-line-066",
      "source_page": 23,
      "text": "a) Если предприятие Договаривающегося Государства про-",
      "words": [
        {
          "bbox": [
            304.3572,
            656.5095,
            311.45142,
            663.88175
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.0853,
            656.5095,
            335.41536,
            663.88175
          ],
          "text": "Если"
        },
        {
          "bbox": [
            338.08866,
            656.5095,
            386.44746,
            663.88175
          ],
          "text": "предприятие"
        },
        {
          "bbox": [
            389.12076,
            656.50153,
            465.22602,
            663.87378
          ],
          "text": "Договаривающегося"
        },
        {
          "bbox": [
            467.89134,
            656.50153,
            511.86114,
            663.87378
          ],
          "text": "Государства"
        },
        {
          "bbox": [
            514.53444,
            656.50153,
            530.50242,
            663.87378
          ],
          "text": "про-"
        }
      ]
    },
    {
      "bbox": [
        63.61656,
        656.62108,
        289.81764,
        663.96145
      ],
      "id": "pdf-023-line-067",
      "source_page": 23,
      "text": "a) Verkauft ein Unternehmen eines Vertragsstaats durch eine",
      "words": [
        {
          "bbox": [
            63.61656,
            656.62108,
            69.96864,
            663.95348
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.34466,
            656.62108,
            105.46368,
            663.95348
          ],
          "text": "Verkauft"
        },
        {
          "bbox": [
            108.87912,
            656.62108,
            119.37282,
            663.95348
          ],
          "text": "ein"
        },
        {
          "bbox": [
            122.78826,
            656.62108,
            171.27474,
            663.95348
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            174.63432,
            656.62905,
            193.40328,
            663.96145
          ],
          "text": "eines"
        },
        {
          "bbox": [
            196.81872,
            656.62905,
            247.80294,
            663.96145
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            251.21838,
            656.62905,
            271.62324,
            663.96145
          ],
          "text": "durch"
        },
        {
          "bbox": [
            275.03868,
            656.62905,
            289.81764,
            663.96145
          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
        317.05338,
        666.04162,
        530.53434,
        673.41387
      ],
      "id": "pdf-023-line-068",
      "source_page": 23,
      "text": "дает изделия или товары через постоянное учреждение",
      "words": [
        {
          "bbox": [
            317.05338,
            666.04162,
            334.79292,
            673.41387
          ],
          "text": "дает"
        },
        {
          "bbox": [
            336.88368,
            666.04162,
            368.09346,
            673.41387
          ],
          "text": "изделия"
        },
        {
          "bbox": [
            370.18422,
            666.04162,
            383.6385,
            673.41387
          ],
          "text": "или"
        },
        {
          "bbox": [
            385.72926,
            666.04162,
            413.22834,
            673.41387
          ],
          "text": "товары"
        },
        {
          "bbox": [
            415.3191,
            666.04162,
            436.85712,
            673.41387
          ],
          "text": "через"
        },
        {
          "bbox": [
            438.94788,
            666.04162,
            482.43888,
            673.41387
          ],
          "text": "постоянное"
        },
        {
          "bbox": [
            484.52964,
            666.04162,
            530.53434,
            673.41387
          ],
          "text": "учреждение"
        }
      ]
    },
    {
      "bbox": [
        76.3686,
        666.16914,
        289.80966,
        673.50154
      ],
      "id": "pdf-023-line-069",
      "source_page": 23,
      "text": "Betriebsstätte im anderen Vertragsstaat Güter oder Waren",
      "words": [
        {
          "bbox": [
            76.3686,
            666.16914,
            126.13188,
            673.50154
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            129.52338,
            666.16914,
            138.10188,
            673.50154
          ],
          "text": "im"
        },
        {
          "bbox": [
            141.49338,
            666.16914,
            170.46876,
            673.50154
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            173.86026,
            666.16914,
            220.81458,
            673.50154
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            224.20608,
            666.16914,
            244.15608,
            673.50154
          ],
          "text": "Güter"
        },
        {
          "bbox": [
            247.54758,
            666.16914,
            263.80284,
            673.50154
          ],
          "text": "oder"
        },
        {
          "bbox": [
            267.19434,
            666.16914,
            289.80966,
            673.50154
          ],
          "text": "Waren"
        }
      ]
    },
    {
      "bbox": [
        317.0853,
        675.57374,
        530.50242,
        682.94599
      ],
      "id": "pdf-023-line-070",
      "source_page": 23,
      "text": "в другом Договаривающемся Государстве или осущест-",
      "words": [
        {
          "bbox": [
            317.0853,
            675.57374,
            321.52218,
            682.94599
          ],
          "text": "в"
        },
        {
          "bbox": [
            325.1451,
            675.57374,
            350.81676,
            682.94599
          ],
          "text": "другом"
        },
        {
          "bbox": [
            354.39978,
            675.57374,
            428.6058,
            682.94599
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            432.22872,
            675.57374,
            476.23842,
            682.94599
          ],
          "text": "Государстве"
        },
        {
          "bbox": [
            479.86134,
            675.57374,
            493.31562,
            682.94599
          ],
          "text": "или"
        },
        {
          "bbox": [
            496.88268,
            675.57374,
            530.50242,
            682.94599
          ],
          "text": "осущест-"
        }
      ]
    },
    {
      "bbox": [
        76.36062,
        675.68532,
        289.80168,
        683.02569
      ],
      "id": "pdf-023-line-071",
      "source_page": 23,
      "text": "oder übt es dort eine Geschäftstätigkeit aus, so werden die",
      "words": [
        {
          "bbox": [
            76.36062,
            675.68532,
            92.61588,
            683.01772
          ],
          "text": "oder"
        },
        {
          "bbox": [
            95.1615,
            675.68532,
            106.84422,
            683.01772
          ],
          "text": "übt"
        },
        {
          "bbox": [
            109.38984,
            675.68532,
            117.6651,
            683.01772
          ],
          "text": "es"
        },
        {
          "bbox": [
            120.15486,
            675.69329,
            134.63856,
            683.02569
          ],
          "text": "dort"
        },
        {
          "bbox": [
            137.18418,
            675.69329,
            151.96314,
            683.02569
          ],
          "text": "eine"
        },
        {
          "bbox": [
            154.50876,
            675.69329,
            219.0909,
            683.02569
          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            221.63652,
            675.69329,
            236.51124,
            683.02569
          ],
          "text": "aus,"
        },
        {
          "bbox": [
            239.05686,
            675.69329,
            247.62738,
            683.02569
          ],
          "text": "so"
        },
        {
          "bbox": [
            250.173,
            675.69329,
            276.47508,
            683.02569
          ],
          "text": "werden"
        },
        {
          "bbox": [
            279.01272,
            675.69329,
            289.80168,
            683.02569
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        317.05338,
        685.09789,
        530.52636,
        692.47811
      ],
      "id": "pdf-023-line-072",
      "source_page": 23,
      "text": "вляет в нем коммерческую деятельность, то суммы",
      "words": [
        {
          "bbox": [
            317.05338,
            685.10586,
            338.9505,
            692.47811
          ],
          "text": "вляет"
        },
        {
          "bbox": [
            344.12154,
            685.10586,
            348.55842,
            692.47811
          ],
          "text": "в"
        },
        {
          "bbox": [
            353.72946,
            685.10586,
            367.9179,
            692.47811
          ],
          "text": "нем"
        },
        {
          "bbox": [
            373.08894,
            685.10586,
            428.50206,
            692.47811
          ],
          "text": "коммерческую"
        },
        {
          "bbox": [
            433.64118,
            685.09789,
            487.46628,
            692.47014
          ],
          "text": "деятельность,"
        },
        {
          "bbox": [
            492.63732,
            685.09789,
            501.0642,
            692.47014
          ],
          "text": "то"
        },
        {
          "bbox": [
            506.23524,
            685.09789,
            530.52636,
            692.47014
          ],
          "text": "суммы"
        }
      ]
    },
    {
      "bbox": [
        76.35264,
        685.23338,
        289.77774,
        692.56578
      ],
      "id": "pdf-023-line-073",
      "source_page": 23,
      "text": "Gewinne dieser Betriebsstätte nicht auf der Grundlage des",
      "words": [
        {
          "bbox": [
            76.35264,
            685.23338,
            107.67414,
            692.56578
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            110.5629,
            685.23338,
            132.28446,
            692.56578
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            135.17322,
            685.23338,
            184.92852,
            692.56578
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            187.81728,
            685.23338,
            205.26156,
            692.56578
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            208.15032,
            685.23338,
            219.23454,
            692.56578
          ],
          "text": "auf"
        },
        {
          "bbox": [
            222.1233,
            685.23338,
            233.79804,
            692.56578
          ],
          "text": "der"
        },
        {
          "bbox": [
            236.6868,
            685.23338,
            273.88158,
            692.56578
          ],
          "text": "Grundlage"
        },
        {
          "bbox": [
            276.77034,
            685.23338,
            289.77774,
            692.56578
          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
        317.07732,
        694.63798,
        530.50242,
        702.01023
      ],
      "id": "pdf-023-line-074",
      "source_page": 23,
      "text": "прибыли данного постоянного учреждения исчисляются",
      "words": [
        {
          "bbox": [
            317.07732,
            694.63798,
            349.6038,
            702.01023
          ],
          "text": "прибыли"
        },
        {
          "bbox": [
            352.10952,
            694.63798,
            381.90684,
            702.01023
          ],
          "text": "данного"
        },
        {
          "bbox": [
            384.41256,
            694.63798,
            430.6806,
            702.01023
          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            433.18632,
            694.63798,
            479.20698,
            702.01023
          ],
          "text": "учреждения"
        },
        {
          "bbox": [
            481.7127,
            694.63798,
            530.50242,
            702.01023
          ],
          "text": "исчисляются"
        }
      ]
    },
    {
      "bbox": [
        76.3287,
        694.75753,
        289.82562,
        702.0979
      ],
      "id": "pdf-023-line-075",
      "source_page": 23,
      "text": "vom Unternehmen hierfür erzielten Gesamtbetrags, sondern",
      "words": [
        {
          "bbox": [
            76.3287,
            694.7655,
            91.70616,
            702.0979
          ],
          "text": "vom"
        },
        {
          "bbox": [
            93.86076,
            694.7655,
            142.34724,
            702.0979
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            144.50184,
            694.7655,
            167.10918,
            702.0979
          ],
          "text": "hierfür"
        },
        {
          "bbox": [
            169.26378,
            694.7655,
            199.05312,
            702.0979
          ],
          "text": "erzielten"
        },
        {
          "bbox": [
            201.20772,
            694.75753,
            258.40836,
            702.08993
          ],
          "text": "Gesamtbetrags,"
        },
        {
          "bbox": [
            260.56296,
            694.75753,
            289.82562,
            702.08993
          ],
          "text": "sondern"
        }
      ]
    },
    {
      "bbox": [
        317.05338,
        704.1701,
        530.54232,
        711.54235
      ],
      "id": "pdf-023-line-076",
      "source_page": 23,
      "text": "не на основе вырученной предприятием при этом сово-",
      "words": [
        {
          "bbox": [
            317.05338,
            704.1701,
            325.92714,
            711.54235
          ],
          "text": "не"
        },
        {
          "bbox": [
            328.776,
            704.1701,
            337.64976,
            711.54235
          ],
          "text": "на"
        },
        {
          "bbox": [
            340.49862,
            704.1701,
            366.67302,
            711.54235
          ],
          "text": "основе"
        },
        {
          "bbox": [
            369.52188,
            704.1701,
            414.46524,
            711.54235
          ],
          "text": "вырученной"
        },
        {
          "bbox": [
            417.3141,
            704.1701,
            470.99556,
            711.54235
          ],
          "text": "предприятием"
        },
        {
          "bbox": [
            473.84442,
            704.1701,
            487.15506,
            711.54235
          ],
          "text": "при"
        },
        {
          "bbox": [
            490.00392,
            704.1701,
            507.73548,
            711.54235
          ],
          "text": "этом"
        },
        {
          "bbox": [
            510.58434,
            704.1701,
            530.54232,
            711.54235
          ],
          "text": "сово-"
        }
      ]
    },
    {
      "bbox": [
        76.37658,
        704.28965,
        289.80168,
        711.62205
      ],
      "id": "pdf-023-line-077",
      "source_page": 23,
      "text": "nur auf der Grundlage des Betrags ermittelt, der der tatsäch-",
      "words": [
        {
          "bbox": [
            76.37658,
            704.28965,
            87.90768,
            711.62205
          ],
          "text": "nur"
        },
        {
          "bbox": [
            89.75904,
            704.28965,
            100.84326,
            711.62205
          ],
          "text": "auf"
        },
        {
          "bbox": [
            102.7425,
            704.28965,
            114.41724,
            711.62205
          ],
          "text": "der"
        },
        {
          "bbox": [
            116.31648,
            704.28965,
            153.55914,
            711.62205
          ],
          "text": "Grundlage"
        },
        {
          "bbox": [
            155.45838,
            704.28965,
            168.46578,
            711.62205
          ],
          "text": "des"
        },
        {
          "bbox": [
            170.36502,
            704.28965,
            198.1434,
            711.62205
          ],
          "text": "Betrags"
        },
        {
          "bbox": [
            200.04264,
            704.28965,
            231.3402,
            711.62205
          ],
          "text": "ermittelt,"
        },
        {
          "bbox": [
            233.23944,
            704.28965,
            244.91418,
            711.62205
          ],
          "text": "der"
        },
        {
          "bbox": [
            246.81342,
            704.28965,
            258.48816,
            711.62205
          ],
          "text": "der"
        },
        {
          "bbox": [
            260.3874,
            704.28965,
            289.80168,
            711.62205
          ],
          "text": "tatsäch-"
        }
      ]
    },
    {
      "bbox": [
        317.09328,
        713.70222,
        530.50242,
        721.07447
      ],
      "id": "pdf-023-line-078",
      "source_page": 23,
      "text": "купной суммы, а лишь на основе той суммы, которая",
      "words": [
        {
          "bbox": [
            317.09328,
            713.70222,
            343.26768,
            721.07447
          ],
          "text": "купной"
        },
        {
          "bbox": [
            347.34546,
            713.70222,
            373.80714,
            721.07447
          ],
          "text": "суммы,"
        },
        {
          "bbox": [
            377.88492,
            713.70222,
            382.3218,
            721.07447
          ],
          "text": "а"
        },
        {
          "bbox": [
            386.39958,
            713.70222,
            405.61542,
            721.07447
          ],
          "text": "лишь"
        },
        {
          "bbox": [
            409.6932,
            713.70222,
            418.56696,
            721.07447
          ],
          "text": "на"
        },
        {
          "bbox": [
            422.64474,
            713.70222,
            448.81914,
            721.07447
          ],
          "text": "основе"
        },
        {
          "bbox": [
            452.89692,
            713.70222,
            465.76068,
            721.07447
          ],
          "text": "той"
        },
        {
          "bbox": [
            469.83846,
            713.70222,
            496.34802,
            721.07447
          ],
          "text": "суммы,"
        },
        {
          "bbox": [
            500.35398,
            713.70222,
            530.50242,
            721.07447
          ],
          "text": "которая"
        }
      ]
    },
    {
      "bbox": [
        76.35264,
        713.82177,
        289.7937,
        721.16214
      ],
      "id": "pdf-023-line-079",
      "source_page": 23,
      "text": "lichen Verkaufs- oder Geschäftstätigkeit der Betriebsstätte",
      "words": [
        {
          "bbox": [
            76.35264,
            713.82177,
            97.34004,
            721.15417
          ],
          "text": "lichen"
        },
        {
          "bbox": [
            100.64376,
            713.82177,
            134.31138,
            721.15417
          ],
          "text": "Verkaufs-"
        },
        {
          "bbox": [
            137.6151,
            713.82974,
            153.87036,
            721.16214
          ],
          "text": "oder"
        },
        {
          "bbox": [
            157.17408,
            713.82974,
            221.75622,
            721.16214
          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            225.05994,
            713.82974,
            236.6868,
            721.16214
          ],
          "text": "der"
        },
        {
          "bbox": [
            239.99052,
            713.82974,
            289.7937,
            721.16214
          ],
          "text": "Betriebsstätte"
        }
      ]
    },
    {
      "bbox": [
        317.05338,
        723.23434,
        530.51838,
        730.61456
      ],
      "id": "pdf-023-line-080",
      "source_page": 23,
      "text": "может быть отнесена к фактической продажной или",
      "words": [
        {
          "bbox": [
            317.05338,
            723.23434,
            340.73802,
            730.60659
          ],
          "text": "может"
        },
        {
          "bbox": [
            345.35844,
            723.23434,
            363.53688,
            730.60659
          ],
          "text": "быть"
        },
        {
          "bbox": [
            368.1573,
            723.23434,
            402.75858,
            730.60659
          ],
          "text": "отнесена"
        },
        {
          "bbox": [
            407.379,
            723.23434,
            411.81588,
            730.60659
          ],
          "text": "к"
        },
        {
          "bbox": [
            416.4363,
            723.23434,
            466.06392,
            730.60659
          ],
          "text": "фактической"
        },
        {
          "bbox": [
            470.68434,
            723.24231,
            512.44368,
            730.61456
          ],
          "text": "продажной"
        },
        {
          "bbox": [
            517.0641,
            723.24231,
            530.51838,
            730.61456
          ],
          "text": "или"
        }
      ]
    },
    {
      "bbox": [
        76.34466,
        723.36983,
        134.27148,
        730.70223
      ],
      "id": "pdf-023-line-081",
      "source_page": 23,
      "text": "zuzurechnen ist;",
      "words": [
        {
          "bbox": [
            76.34466,
            723.36983,
            121.55934,
            730.70223
          ],
          "text": "zuzurechnen"
        },
        {
          "bbox": [
            123.77778,
            723.36983,
            134.27148,
            730.70223
          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
        317.06934,
        732.77443,
        523.97478,
        740.14668
      ],
      "id": "pdf-023-line-082",
      "source_page": 23,
      "text": "коммерческой деятельности постоянного учреждения.",
      "words": [
        {
          "bbox": [
            317.06934,
            732.77443,
            370.79868,
            740.14668
          ],
          "text": "коммерческой"
        },
        {
          "bbox": [
            373.01712,
            732.77443,
            425.07066,
            740.14668
          ],
          "text": "деятельности"
        },
        {
          "bbox": [
            427.2891,
            732.77443,
            473.55714,
            740.14668
          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            475.77558,
            732.77443,
            523.97478,
            740.14668
          ],
          "text": "учреждения."
        }
      ]
    },
    {
      "bbox": [
        304.34124,
        748.42751,
        530.52636,
        755.80773
      ],
      "id": "pdf-023-line-083",
      "source_page": 23,
      "text": "b) Если предприятие имеет постоянное учреждение в дру-",
      "words": [
        {
          "bbox": [
            304.34124,
            748.43548,
            311.43546,
            755.80773
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.06934,
            748.43548,
            335.3994,
            755.80773
          ],
          "text": "Если"
        },
        {
          "bbox": [
            337.80138,
            748.43548,
            386.21604,
            755.80773
          ],
          "text": "предприятие"
        },
        {
          "bbox": [
            388.61802,
            748.43548,
            411.23334,
            755.80773
          ],
          "text": "имеет"
        },
        {
          "bbox": [
            413.63532,
            748.43548,
            457.07844,
            755.80773
          ],
          "text": "постоянное"
        },
        {
          "bbox": [
            459.48042,
            748.42751,
            505.48512,
            755.79976
          ],
          "text": "учреждение"
        },
        {
          "bbox": [
            507.8871,
            748.42751,
            512.32398,
            755.79976
          ],
          "text": "в"
        },
        {
          "bbox": [
            514.72596,
            748.42751,
            530.52636,
            755.79976
          ],
          "text": "дру-"
        }
      ]
    },
    {
      "bbox": [
        63.60858,
        748.53909,
        289.80966,
        755.87149
      ],
      "id": "pdf-023-line-084",
      "source_page": 23,
      "text": "b) Hat ein Unternehmen eine Betriebsstätte im anderen Ver-",
      "words": [
        {
          "bbox": [
            63.60858,
            748.53909,
            70.40754,
            755.87149
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.33668,
            748.53909,
            88.8972,
            755.87149
          ],
          "text": "Hat"
        },
        {
          "bbox": [
            92.52012,
            748.53909,
            103.01382,
            755.87149
          ],
          "text": "ein"
        },
        {
          "bbox": [
            106.63674,
            748.53909,
            155.12322,
            755.87149
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            158.74614,
            748.53909,
            173.5251,
            755.87149
          ],
          "text": "eine"
        },
        {
          "bbox": [
            177.14802,
            748.53909,
            226.90332,
            755.87149
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            230.52624,
            748.53909,
            239.10474,
            755.87149
          ],
          "text": "im"
        },
        {
          "bbox": [
            242.72766,
            748.53909,
            271.70304,
            755.87149
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            275.32596,
            748.53909,
            289.80966,
            755.87149
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
        317.07732,
        757.9676,
        530.5104,
        765.33985
      ],
      "id": "pdf-023-line-085",
      "source_page": 23,
      "text": "гом Договаривающемся Государстве, то суммы прибыли",
      "words": [
        {
          "bbox": [
            317.07732,
            757.9676,
            329.60592,
            765.33985
          ],
          "text": "гом"
        },
        {
          "bbox": [
            332.70216,
            757.9676,
            406.87626,
            765.33985
          ],
          "text": "Договаривающемся"
        },
        {
          "bbox": [
            409.9725,
            757.9676,
            456.00114,
            765.33985
          ],
          "text": "Государстве,"
        },
        {
          "bbox": [
            459.09738,
            757.9676,
            467.52426,
            765.33985
          ],
          "text": "то"
        },
        {
          "bbox": [
            470.6205,
            757.9676,
            494.88768,
            765.33985
          ],
          "text": "суммы"
        },
        {
          "bbox": [
            497.98392,
            757.9676,
            530.5104,
            765.33985
          ],
          "text": "прибыли"
        }
      ]
    },
    {
      "bbox": [
        76.36062,
        758.07918,
        289.7937,
        765.41158
      ],
      "id": "pdf-023-line-086",
      "source_page": 23,
      "text": "tragsstaat, so werden im Fall von Verträgen, insbesondere",
      "words": [
        {
          "bbox": [
            76.36062,
            758.07918,
            114.1539,
            765.41158
          ],
          "text": "tragsstaat,"
        },
        {
          "bbox": [
            117.35388,
            758.07918,
            125.9244,
            765.41158
          ],
          "text": "so"
        },
        {
          "bbox": [
            129.12438,
            758.07918,
            155.42646,
            765.41158
          ],
          "text": "werden"
        },
        {
          "bbox": [
            158.62644,
            758.07918,
            167.20494,
            765.41158
          ],
          "text": "im"
        },
        {
          "bbox": [
            170.40492,
            758.07918,
            182.81382,
            765.41158
          ],
          "text": "Fall"
        },
        {
          "bbox": [
            186.0138,
            758.07918,
            199.0212,
            765.41158
          ],
          "text": "von"
        },
        {
          "bbox": [
            202.22118,
            758.07918,
            238.55412,
            765.41158
          ],
          "text": "Verträgen,"
        },
        {
          "bbox": [
            241.7541,
            758.07918,
            289.7937,
            765.41158
          ],
          "text": "insbesondere"
        }
      ]
    },
    {
      "bbox": [
        317.04626,
        767.49175,
        530.5088,
        774.864
      ],
      "id": "pdf-023-line-087",
      "source_page": 23,
      "text": "данного постоянного учреждения, полученные либо в свя-",
      "words": [
        {
          "bbox": [
            317.04626,
            767.49175,
            346.28524,
            774.864
          ],
          "text": "данного"
        },
        {
          "bbox": [
            348.03692,
            767.49175,
            393.37728,
            774.864
          ],
          "text": "постоянного"
        },
        {
          "bbox": [
            395.12896,
            767.49175,
            442.40086,
            774.864
          ],
          "text": "учреждения,"
        },
        {
          "bbox": [
            444.12126,
            767.49175,
            488.14786,
            774.864
          ],
          "text": "полученные"
        },
        {
          "bbox": [
            489.89954,
            767.49175,
            507.43198,
            774.864
          ],
          "text": "либо"
        },
        {
          "bbox": [
            509.18366,
            767.49175,
            513.53158,
            774.864
          ],
          "text": "в"
        },
        {
          "bbox": [
            515.28326,
            767.49175,
            530.5088,
            774.864
          ],
          "text": "свя-"
        }
      ]
    },
    {
      "bbox": [
        76.34466,
        767.6113,
        289.77774,
        774.9437
      ],
      "id": "pdf-023-line-088",
      "source_page": 23,
      "text": "über Entwürfe, Lieferungen, Einbau oder Bau von gewerb-",
      "words": [
        {
          "bbox": [
            76.34466,
            767.6113,
            92.45628,
            774.9437
          ],
          "text": "über"
        },
        {
          "bbox": [
            95.5605,
            767.6113,
            129.3957,
            774.9437
          ],
          "text": "Entwürfe,"
        },
        {
          "bbox": [
            132.49992,
            767.6113,
            176.64528,
            774.9437
          ],
          "text": "Lieferungen,"
        },
        {
          "bbox": [
            179.7495,
            767.6113,
            204.288,
            774.9437
          ],
          "text": "Einbau"
        },
        {
          "bbox": [
            207.39222,
            767.6113,
            223.64748,
            774.9437
          ],
          "text": "oder"
        },
        {
          "bbox": [
            226.7517,
            767.6113,
            240.94014,
            774.9437
          ],
          "text": "Bau"
        },
        {
          "bbox": [
            244.04436,
            767.6113,
            257.05176,
            774.9437
          ],
          "text": "von"
        },
        {
          "bbox": [
            260.15598,
            767.6113,
            289.77774,
            774.9437
          ],
          "text": "gewerb-"
        }
      ]
    },
    {
      "bbox": [
        317.0454,
        777.03184,
        530.51838,
        784.40409
      ],
      "id": "pdf-023-line-089",
      "source_page": 23,
      "text": "зи с контрактами, в частности, о проектировании, по-",
      "words": [
        {
          "bbox": [
            317.0454,
            777.03184,
            325.47228,
            784.40409
          ],
          "text": "зи"
        },
        {
          "bbox": [
            329.23884,
            777.03184,
            333.22884,
            784.40409
          ],
          "text": "с"
        },
        {
          "bbox": [
            336.9954,
            777.03184,
            387.20556,
            784.40409
          ],
          "text": "контрактами,"
        },
        {
          "bbox": [
            390.97212,
            777.03184,
            395.409,
            784.40409
          ],
          "text": "в"
        },
        {
          "bbox": [
            399.17556,
            777.03184,
            439.39476,
            784.40409
          ],
          "text": "частности,"
        },
        {
          "bbox": [
            443.16132,
            777.03184,
            447.5982,
            784.40409
          ],
          "text": "о"
        },
        {
          "bbox": [
            451.33284,
            777.03184,
            515.22072,
            784.40409
          ],
          "text": "проектировании,"
        },
        {
          "bbox": [
            518.98728,
            777.03184,
            530.51838,
            784.40409
          ],
          "text": "по-"
        }
      ]
    },
    {
      "bbox": [
        76.3287,
        777.14342,
        289.80966,
        784.47582
      ],
      "id": "pdf-023-line-090",
      "source_page": 23,
      "text": "lichen, kaufmännischen oder wissenschaftlichen Aus-",
      "words": [
        {
          "bbox": [
            76.3287,
            777.14342,
            99.53454,
            784.47582
          ],
          "text": "lichen,"
        },
        {
          "bbox": [
            107.42676,
            777.14342,
            165.8244,
            784.47582
          ],
          "text": "kaufmännischen"
        },
        {
          "bbox": [
            173.71662,
            777.14342,
            189.97188,
            784.47582
          ],
          "text": "oder"
        },
        {
          "bbox": [
            197.8641,
            777.14342,
            265.2153,
            784.47582
          ],
          "text": "wissenschaftlichen"
        },
        {
          "bbox": [
            273.10752,
            777.14342,
            289.80966,
            784.47582
          ],
          "text": "Aus-"
        }
      ]
    },
    {
      "bbox": [
        68.688,
        806.005467,
        528.312,
        816.653467
      ],
      "id": "pdf-023-line-091",
      "source_page": 23,
      "text": "Das Bundesgesetzblatt im Internet: www.bundesgesetzblatt.de | Ein Service des Bundesanzeiger Verlag www.bundesanzeiger.de",
      "words": [
        {
          "bbox": [
            68.688,
            806.005467,
            82.912,
            816.653467
          ],
          "text": "Das"
        },
        {
          "bbox": [
            85.136,
            806.005467,
            150.952,
            816.653467
          ],
          "text": "Bundesgesetzblatt"
        },
        {
          "bbox": [
            153.176,
            806.005467,
            161.616,
            816.653467
          ],
          "text": "im"
        },
        {
          "bbox": [
            163.84,
            806.005467,
            193.192,
            816.653467
          ],
          "text": "Internet:"
        },
        {
          "bbox": [
            195.416,
            806.005467,
            291.016,
            816.653467
          ],
          "text": "www.bundesgesetzblatt.de"
        },
        {
          "bbox": [
            293.24,
            806.005467,
            295.32,
            816.653467
          ],
          "text": "|"
        },
        {
          "bbox": [
            297.544,
            806.005467,
            309.104,
            816.653467
          ],
          "text": "Ein"
        },
        {
          "bbox": [
            311.328,
            806.005467,
            338.0,
            816.653467
          ],
          "text": "Service"
        },
        {
          "bbox": [
            340.224,
            806.005467,
            353.12,
            816.653467
          ],
          "text": "des"
        },
        {
          "bbox": [
            355.344,
            806.005467,
            413.152,
            816.653467
          ],
          "text": "Bundesanzeiger"
        },
        {
          "bbox": [
            415.376,
            806.005467,
            438.496,
            816.653467
          ],
          "text": "Verlag"
        },
        {
          "bbox": [
            440.72,
            806.005467,
            528.312,
            816.653467
          ],
          "text": "www.bundesanzeiger.de"
        }
      ]
    }
  ],
  "physical_page": 23,
  "render_sha256": "2669f6540af7025ce805d97417de0c639dc848f9e4232e4b09bf2b6abbdf37ad",
  "source_sha256": "1d8e7a618d375e28a4ff731a8f53d8feacc342cc93869d302f6f380e9245f084"
}