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      "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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          "text": "38,"
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          "text": "Dezember"
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      "text": "staat ansässigen Person betrieben wird, oder ein Unterneh-",
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          "text": "wird,"
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      "text": "d) ist die Person Staatsangehöriger beider Staaten oder keines",
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          "text": "ist"
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          "text": "Person"
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          "text": "Staatsangehöriger"
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          "text": "beider"
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          "text": "Staaten"
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      "text": "men, das von einer im anderen Vertragsstaat ansässigen Per-",
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          "text": "das"
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          "text": "von"
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          "text": "einer"
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          "text": "im"
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          "text": "Per-"
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      "text": "der Staaten, so regeln die zuständigen Behörden der Ver-",
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          "text": "Ver-"
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      "text": "son betrieben wird;",
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          "text": "son"
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          "text": "betrieben"
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      "text": "tragsstaaten die Frage in gegenseitigem Einvernehmen.",
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      "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche Person in",
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          "text": "Ist"
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          "text": "eine"
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          "text": "andere"
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          "text": "als"
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          "text": "eine"
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          "text": "i)"
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      "id": "pdf-003-line-011",
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      "text": "bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-",
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          "text": "der"
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          "text": "„internationaler"
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          "text": "Verkehr“"
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          "text": "jede"
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          "text": "Beför-"
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      "text": "beiden Vertragsstaaten ansässig, so gilt sie als nur in dem Staat",
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          "text": "beiden"
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          "text": "Vertragsstaaten"
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          "text": "ansässig,"
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          "text": "so"
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          "text": "gilt"
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          "text": "sie"
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          "text": "als"
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          "text": "nur"
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          "text": "in"
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          "text": "dem"
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      "id": "pdf-003-line-013",
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      "text": "derung mit einem Seeschiff oder Luftfahrzeug, das von ei-",
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "„Betriebsstätte“"
        },
        {
          "bbox": [
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          ],
          "text": "umfasst"
        },
        {
          "bbox": [
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          ],
          "text": "insbesondere"
        }
      ]
    },
    {
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      ],
      "id": "pdf-003-line-034",
      "source_page": 3,
      "text": "Deutschland geltenden Recht errichtet worden sind;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Deutschland"
        },
        {
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          ],
          "text": "geltenden"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "errichtet"
        },
        {
          "bbox": [
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          ],
          "text": "worden"
        },
        {
          "bbox": [
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          ],
          "text": "sind;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-035",
      "source_page": 3,
      "text": "a) einen Ort der Leitung;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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          ],
          "text": "einen"
        },
        {
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          ],
          "text": "Ort"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Leitung;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-036",
      "source_page": 3,
      "text": "bb) in Bezug auf das Fürstentum Liechtenstein",
      "words": [
        {
          "bbox": [
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          ],
          "text": "bb)"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Bezug"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
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          ],
          "text": "Liechtenstein"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-037",
      "source_page": 3,
      "text": "b) eine Zweigniederlassung;",
      "words": [
        {
          "bbox": [
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            266.14576
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.44052,
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            332.25404,
            266.14576
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47564,
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            407.93948,
            266.14576
          ],
          "text": "Zweigniederlassung;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-038",
      "source_page": 3,
      "text": "jede natürliche Person, die die Staatsangehörigkeit des",
      "words": [
        {
          "bbox": [
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            108.65012,
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          ],
          "text": "jede"
        },
        {
          "bbox": [
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          ],
          "text": "natürliche"
        },
        {
          "bbox": [
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            175.34804,
            274.08728
          ],
          "text": "Person,"
        },
        {
          "bbox": [
            177.68396,
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            188.49764,
            274.08728
          ],
          "text": "die"
        },
        {
          "bbox": [
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            201.6474,
            274.08728
          ],
          "text": "die"
        },
        {
          "bbox": [
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            274.08728
          ],
          "text": "Staatsangehörigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-039",
      "source_page": 3,
      "text": "c) eine Geschäftsstelle;",
      "words": [
        {
          "bbox": [
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            311.05116,
            280.31632
          ],
          "text": "c)"
        },
        {
          "bbox": [
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            332.25364,
            280.31632
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47524,
            273.02032,
            391.5506,
            280.31632
          ],
          "text": "Geschäftsstelle;"
        }
      ]
    },
    {
      "bbox": [
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        283.65416
      ],
      "id": "pdf-003-line-040",
      "source_page": 3,
      "text": "Fürstentum Liechtenstein besitzt;",
      "words": [
        {
          "bbox": [
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            133.81252,
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            136.03356,
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            283.65416
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            185.61964,
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          ],
          "text": "besitzt;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-041",
      "source_page": 3,
      "text": "d) eine Fabrikationsstätte;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "d)"
        },
        {
          "bbox": [
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            332.25356,
            294.4868
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47516,
            287.1908,
            400.2106,
            294.4868
          ],
          "text": "Fabrikationsstätte;"
        }
      ]
    },
    {
      "bbox": [
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        290.55004,
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      ],
      "id": "pdf-003-line-042",
      "source_page": 3,
      "text": "jede juristische Person, Personengesellschaft und ande-",
      "words": [
        {
          "bbox": [
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            108.5318,
            298.06056
          ],
          "text": "jede"
        },
        {
          "bbox": [
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          ],
          "text": "juristische"
        },
        {
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            298.06056
          ],
          "text": "Person,"
        },
        {
          "bbox": [
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            298.06056
          ],
          "text": "Personengesellschaft"
        },
        {
          "bbox": [
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            267.85644,
            298.06056
          ],
          "text": "und"
        },
        {
          "bbox": [
            269.81572,
            290.76456,
            290.55004,
            298.06056
          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-043",
      "source_page": 3,
      "text": "re Personenvereinigung, die nach dem in dem Fürsten-",
      "words": [
        {
          "bbox": [
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            100.35476,
            307.62744
          ],
          "text": "re"
        },
        {
          "bbox": [
            102.83572,
            300.33144,
            179.82716,
            307.62744
          ],
          "text": "Personenvereinigung,"
        },
        {
          "bbox": [
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            193.12164,
            307.62744
          ],
          "text": "die"
        },
        {
          "bbox": [
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            307.62744
          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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            307.62744
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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            307.62744
          ],
          "text": "Fürsten-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-044",
      "source_page": 3,
      "text": "e) eine Werkstätte;",
      "words": [
        {
          "bbox": [
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            311.051,
            308.65744
          ],
          "text": "e)"
        },
        {
          "bbox": [
            317.43996,
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            332.25348,
            308.65744
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47508,
            301.36144,
            375.07004,
            308.65744
          ],
          "text": "Werkstätte;"
        }
      ]
    },
    {
      "bbox": [
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        317.1944
      ],
      "id": "pdf-003-line-045",
      "source_page": 3,
      "text": "tum Liechtenstein geltenden Recht errichtet worden ist;",
      "words": [
        {
          "bbox": [
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            107.33156,
            317.1944
          ],
          "text": "tum"
        },
        {
          "bbox": [
            109.49036,
            309.8984,
            156.85436,
            317.1944
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            159.01412,
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            194.3254,
            317.1944
          ],
          "text": "geltenden"
        },
        {
          "bbox": [
            196.48516,
            309.8984,
            217.52068,
            317.1944
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            219.68068,
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            249.05412,
            317.1944
          ],
          "text": "errichtet"
        },
        {
          "bbox": [
            251.21412,
            309.8984,
            277.871,
            317.1944
          ],
          "text": "worden"
        },
        {
          "bbox": [
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            317.1944
          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-046",
      "source_page": 3,
      "text": "f) ein Bergwerk, ein Öl- oder Gasvorkommen, einen Steinbruch",
      "words": [
        {
          "bbox": [
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            315.53192,
            309.50612,
            322.82792
          ],
          "text": "f)"
        },
        {
          "bbox": [
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            327.90204,
            322.82792
          ],
          "text": "ein"
        },
        {
          "bbox": [
            329.87364,
            315.53192,
            365.92556,
            322.82792
          ],
          "text": "Bergwerk,"
        },
        {
          "bbox": [
            367.8966,
            315.53192,
            378.35868,
            322.82792
          ],
          "text": "ein"
        },
        {
          "bbox": [
            380.33028,
            315.53192,
            391.23956,
            322.82792
          ],
          "text": "Öl-"
        },
        {
          "bbox": [
            393.21116,
            315.53192,
            409.41972,
            322.82792
          ],
          "text": "oder"
        },
        {
          "bbox": [
            411.39012,
            315.53192,
            469.92724,
            322.82792
          ],
          "text": "Gasvorkommen,"
        },
        {
          "bbox": [
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            315.53192,
            491.04636,
            322.82792
          ],
          "text": "einen"
        },
        {
          "bbox": [
            493.01796,
            315.53192,
            531.45716,
            322.82792
          ],
          "text": "Steinbruch"
        }
      ]
    },
    {
      "bbox": [
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        331.60072
      ],
      "id": "pdf-003-line-047",
      "source_page": 3,
      "text": "k) bedeutet der Ausdruck „zuständige Behörde“",
      "words": [
        {
          "bbox": [
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            324.30472,
            69.99876,
            331.60072
          ],
          "text": "k)"
        },
        {
          "bbox": [
            76.53228,
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            108.2906,
            331.60072
          ],
          "text": "bedeutet"
        },
        {
          "bbox": [
            110.51284,
            324.30472,
            122.21396,
            331.60072
          ],
          "text": "der"
        },
        {
          "bbox": [
            124.43476,
            324.30472,
            158.36412,
            331.60072
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            160.58524,
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            202.94564,
            331.60072
          ],
          "text": "„zuständige"
        },
        {
          "bbox": [
            205.16724,
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            238.94236,
            331.60072
          ],
          "text": "Behörde“"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-048",
      "source_page": 3,
      "text": "oder eine andere Stätte der Ausbeutung von Bodenschätzen.",
      "words": [
        {
          "bbox": [
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            325.09888,
            333.57836,
            332.39488
          ],
          "text": "oder"
        },
        {
          "bbox": [
            335.52532,
            325.09888,
            350.18452,
            332.39488
          ],
          "text": "eine"
        },
        {
          "bbox": [
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            325.09888,
            376.46788,
            332.39488
          ],
          "text": "andere"
        },
        {
          "bbox": [
            378.41572,
            325.09888,
            399.36828,
            332.39488
          ],
          "text": "Stätte"
        },
        {
          "bbox": [
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            325.09888,
            412.91428,
            332.39488
          ],
          "text": "der"
        },
        {
          "bbox": [
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            325.09888,
            457.51932,
            332.39488
          ],
          "text": "Ausbeutung"
        },
        {
          "bbox": [
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            325.09888,
            472.40484,
            332.39488
          ],
          "text": "von"
        },
        {
          "bbox": [
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            332.39488
          ],
          "text": "Bodenschätzen."
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      ]
    },
    {
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      ],
      "id": "pdf-003-line-049",
      "source_page": 3,
      "text": "aa) in der Bundesrepublik Deutschland das Bundesministe-",
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        {
          "bbox": [
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            87.19396,
            346.00704
          ],
          "text": "aa)"
        },
        {
          "bbox": [
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            99.74684,
            346.00704
          ],
          "text": "in"
        },
        {
          "bbox": [
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            338.71104,
            113.39796,
            346.00704
          ],
          "text": "der"
        },
        {
          "bbox": [
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            338.71104,
            171.02164,
            346.00704
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
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            346.00704
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            219.71676,
            338.71104,
            232.72076,
            346.00704
          ],
          "text": "das"
        },
        {
          "bbox": [
            234.70452,
            338.71104,
            290.54884,
            346.00704
          ],
          "text": "Bundesministe-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-050",
      "source_page": 3,
      "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-",
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        {
          "bbox": [
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            321.80484,
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
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            341.72244,
            346.56536
          ],
          "text": "Eine"
        },
        {
          "bbox": [
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            339.26936,
            398.93492,
            346.56536
          ],
          "text": "Bauausführung"
        },
        {
          "bbox": [
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            417.94804,
            346.56536
          ],
          "text": "oder"
        },
        {
          "bbox": [
            420.62668,
            339.26936,
            452.4146,
            346.56536
          ],
          "text": "Montage"
        },
        {
          "bbox": [
            455.09396,
            339.26936,
            463.41596,
            346.56536
          ],
          "text": "ist"
        },
        {
          "bbox": [
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            477.68124,
            346.56536
          ],
          "text": "nur"
        },
        {
          "bbox": [
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          "text": "dann"
        },
        {
          "bbox": [
            501.01204,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          "text": "Be-"
        }
      ]
    },
    {
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      "id": "pdf-003-line-051",
      "source_page": 3,
      "text": "rium der Finanzen oder die Behörde, an die es seine Be-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "rium"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Finanzen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde,"
        },
        {
          "bbox": [
            223.52028,
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "seine"
        },
        {
          "bbox": [
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          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-052",
      "source_page": 3,
      "text": "triebsstätte, wenn ihre Dauer zwölf Monate überschreitet.",
      "words": [
        {
          "bbox": [
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            346.95388,
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          ],
          "text": "triebsstätte,"
        },
        {
          "bbox": [
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            368.42796,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            370.64996,
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            383.6862,
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          ],
          "text": "ihre"
        },
        {
          "bbox": [
            385.9078,
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          ],
          "text": "Dauer"
        },
        {
          "bbox": [
            409.46052,
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          ],
          "text": "zwölf"
        },
        {
          "bbox": [
            430.31988,
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          ],
          "text": "Monate"
        },
        {
          "bbox": [
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          ],
          "text": "überschreitet."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-053",
      "source_page": 3,
      "text": "fugnisse delegiert hat;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "fugnisse"
        },
        {
          "bbox": [
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          ],
          "text": "delegiert"
        },
        {
          "bbox": [
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          ],
          "text": "hat;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-054",
      "source_page": 3,
      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
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        {
          "bbox": [
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            321.77836,
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          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.22396,
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          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
            434.64972,
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          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            490.82428,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Arti-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-055",
      "source_page": 3,
      "text": "bb) im Fürstentum Liechtenstein die Regierung oder deren",
      "words": [
        {
          "bbox": [
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            88.08836,
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          ],
          "text": "bb)"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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            145.269,
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            198.21068,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Regierung"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "deren"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-056",
      "source_page": 3,
      "text": "kels gelten nicht als Betriebsstätten",
      "words": [
        {
          "bbox": [
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          ],
          "text": "kels"
        },
        {
          "bbox": [
            321.09452,
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-057",
      "source_page": 3,
      "text": "bevollmächtigten Vertreter;",
      "words": [
        {
          "bbox": [
            93.53932,
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          ],
          "text": "bevollmächtigten"
        },
        {
          "bbox": [
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          ],
          "text": "Vertreter;"
        }
      ]
    },
    {
      "bbox": [
        304.6842,
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      ],
      "id": "pdf-003-line-058",
      "source_page": 3,
      "text": "a) Einrichtungen, die ausschließlich zur Lagerung, Ausstellung",
      "words": [
        {
          "bbox": [
            304.6842,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.44004,
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            394.04032
          ],
          "text": "Einrichtungen,"
        },
        {
          "bbox": [
            371.42044,
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            382.24164,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            384.91156,
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
            437.7026,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            451.33044,
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          ],
          "text": "Lagerung,"
        },
        {
          "bbox": [
            490.03204,
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          ],
          "text": "Ausstellung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-059",
      "source_page": 3,
      "text": "(2) Bei der Anwendung dieses Abkommens durch einen Ver-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
            85.31444,
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            96.8638,
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          ],
          "text": "Bei"
        },
        {
          "bbox": [
            99.28164,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            184.0078,
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            228.96492,
            403.5204
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            231.3834,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            254.25116,
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          ],
          "text": "einen"
        },
        {
          "bbox": [
            275.92932,
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            290.547,
            403.5204
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-060",
      "source_page": 3,
      "text": "oder Auslieferung von Gütern oder Waren des Unternehmens",
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        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Auslieferung"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            396.0898,
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          ],
          "text": "Gütern"
        },
        {
          "bbox": [
            422.1278,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            440.21524,
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          ],
          "text": "Waren"
        },
        {
          "bbox": [
            464.77692,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            479.66148,
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          ],
          "text": "Unternehmens"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-061",
      "source_page": 3,
      "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes erfor-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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            137.59236,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            154.68228,
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          ],
          "text": "Zusammenhang"
        },
        {
          "bbox": [
            215.17276,
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          ],
          "text": "nichts"
        },
        {
          "bbox": [
            239.4098,
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            268.08708,
            413.08736
          ],
          "text": "anderes"
        },
        {
          "bbox": [
            270.76844,
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            290.54564,
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          ],
          "text": "erfor-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-062",
      "source_page": 3,
      "text": "benutzt werden;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "benutzt"
        },
        {
          "bbox": [
            346.47428,
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            375.05756,
            413.17408
          ],
          "text": "werden;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-063",
      "source_page": 3,
      "text": "dert, jeder in diesem Abkommen nicht definierte Ausdruck die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dert,"
        },
        {
          "bbox": [
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          ],
          "text": "jeder"
        },
        {
          "bbox": [
            103.89516,
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            110.1722,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            112.89228,
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            422.65424
          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "definierte"
        },
        {
          "bbox": [
            242.60188,
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            276.90644,
            422.65424
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-064",
      "source_page": 3,
      "text": "b) Bestände von Gütern oder Waren des Unternehmens, die",
      "words": [
        {
          "bbox": [
            304.68516,
            420.04856,
            311.49932,
            427.34456
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.441,
            420.04856,
            352.13708,
            427.34456
          ],
          "text": "Bestände"
        },
        {
          "bbox": [
            355.24084,
            420.04856,
            368.4586,
            427.34456
          ],
          "text": "von"
        },
        {
          "bbox": [
            371.5626,
            420.04856,
            396.35188,
            427.34456
          ],
          "text": "Gütern"
        },
        {
          "bbox": [
            399.45588,
            420.04856,
            416.01572,
            427.34456
          ],
          "text": "oder"
        },
        {
          "bbox": [
            419.11868,
            420.04856,
            442.29172,
            427.34456
          ],
          "text": "Waren"
        },
        {
          "bbox": [
            445.39572,
            420.04856,
            458.61076,
            427.34456
          ],
          "text": "des"
        },
        {
          "bbox": [
            461.71556,
            420.04856,
            517.36244,
            427.34456
          ],
          "text": "Unternehmens,"
        },
        {
          "bbox": [
            520.46588,
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            531.45732,
            427.34456
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-065",
      "source_page": 3,
      "text": "Bedeutung, die ihm im Anwendungszeitraum nach dem Recht",
      "words": [
        {
          "bbox": [
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            105.79788,
            432.22112
          ],
          "text": "Bedeutung,"
        },
        {
          "bbox": [
            108.52332,
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            119.45588,
            432.22112
          ],
          "text": "die"
        },
        {
          "bbox": [
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            135.34716,
            432.22112
          ],
          "text": "ihm"
        },
        {
          "bbox": [
            138.0722,
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            146.73108,
            432.22112
          ],
          "text": "im"
        },
        {
          "bbox": [
            149.45612,
            424.92512,
            227.45188,
            432.22112
          ],
          "text": "Anwendungszeitraum"
        },
        {
          "bbox": [
            230.17692,
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            247.84052,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            250.56652,
            424.92512,
            266.5466,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-066",
      "source_page": 3,
      "text": "ausschließlich zur Lagerung, Ausstellung oder Auslieferung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
            370.63556,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            384.34988,
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            420.61236,
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          ],
          "text": "Lagerung,"
        },
        {
          "bbox": [
            423.31084,
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          ],
          "text": "Ausstellung"
        },
        {
          "bbox": [
            467.72156,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            486.81028,
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          ],
          "text": "Auslieferung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-067",
      "source_page": 3,
      "text": "dieses Staates über die Steuern zukommt, für die dieses Abkom-",
      "words": [
        {
          "bbox": [
            63.77468,
            434.49208,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            88.50988,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            117.05988,
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          ],
          "text": "über"
        },
        {
          "bbox": [
            134.95836,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            147.58492,
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            174.93964,
            441.78808
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            176.87724,
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          ],
          "text": "zukommt,"
        },
        {
          "bbox": [
            213.69924,
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            441.78808
          ],
          "text": "für"
        },
        {
          "bbox": [
            224.98996,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            237.61652,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            262.35172,
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          ],
          "text": "Abkom-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-068",
      "source_page": 3,
      "text": "unterhalten werden;",
      "words": [
        {
          "bbox": [
            317.44116,
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          ],
          "text": "unterhalten"
        },
        {
          "bbox": [
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          ],
          "text": "werden;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-069",
      "source_page": 3,
      "text": "men gilt, wobei die Bedeutung nach dem in diesem Staat anzu-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "men"
        },
        {
          "bbox": [
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          ],
          "text": "gilt,"
        },
        {
          "bbox": [
            96.69484,
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          ],
          "text": "wobei"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            133.44508,
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          ],
          "text": "Bedeutung"
        },
        {
          "bbox": [
            174.9442,
            444.05904,
            192.42924,
            451.35504
          ],
          "text": "nach"
        },
        {
          "bbox": [
            194.66404,
            444.05904,
            210.52516,
            451.35504
          ],
          "text": "dem"
        },
        {
          "bbox": [
            212.759,
            444.05904,
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            451.35504
          ],
          "text": "in"
        },
        {
          "bbox": [
            221.21724,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            249.38252,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "anzu-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-070",
      "source_page": 3,
      "text": "c) Bestände von Gütern oder Waren des Unternehmens, die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "Bestände"
        },
        {
          "bbox": [
            355.24084,
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Gütern"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Waren"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmens,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-071",
      "source_page": 3,
      "text": "wendenden Steuerrecht den Vorrang vor einer Bedeutung hat,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "wendenden"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerrecht"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
            169.49556,
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            460.92192
          ],
          "text": "Vorrang"
        },
        {
          "bbox": [
            200.10556,
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          ],
          "text": "vor"
        },
        {
          "bbox": [
            214.17132,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            234.55412,
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          ],
          "text": "Bedeutung"
        },
        {
          "bbox": [
            276.91852,
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          ],
          "text": "hat,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-072",
      "source_page": 3,
      "text": "ausschließlich zu dem Zweck unterhalten werden, durch ein",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            398.83612,
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          ],
          "text": "Zweck"
        },
        {
          "bbox": [
            424.77372,
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          ],
          "text": "unterhalten"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            520.93852,
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          ],
          "text": "ein"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-073",
      "source_page": 3,
      "text": "die der Ausdruck nach anderem Recht dieses Staates hat.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            146.5894,
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          ],
          "text": "anderem"
        },
        {
          "bbox": [
            180.2262,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "hat."
        }
      ]
    },
    {
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      ],
      "id": "pdf-003-line-074",
      "source_page": 3,
      "text": "anderes Unternehmen bearbeitet oder verarbeitet zu werden;",
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        {
          "bbox": [
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          ],
          "text": "anderes"
        },
        {
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "bearbeitet"
        },
        {
          "bbox": [
            435.38524,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            453.52708,
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          ],
          "text": "verarbeitet"
        },
        {
          "bbox": [
            492.88556,
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            501.13604,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            503.09836,
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          ],
          "text": "werden;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-075",
      "source_page": 3,
      "text": "Artikel 4",
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        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        }
      ]
    },
    {
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      ],
      "id": "pdf-003-line-076",
      "source_page": 3,
      "text": "d) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
      "words": [
        {
          "bbox": [
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          ],
          "text": "d)"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "feste"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftseinrichtung,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            501.725,
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
            504.44204,
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            512.78044,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            515.4974,
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          ],
          "text": "dem"
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      ]
    },
    {
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      ],
      "id": "pdf-003-line-077",
      "source_page": 3,
      "text": "Zweck unterhalten wird, für das Unternehmen Güter oder",
      "words": [
        {
          "bbox": [
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            341.34412,
            503.52024
          ],
          "text": "Zweck"
        },
        {
          "bbox": [
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          ],
          "text": "unterhalten"
        },
        {
          "bbox": [
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            406.34132,
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          ],
          "text": "wird,"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
            422.47132,
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          ],
          "text": "das"
        },
        {
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            491.4082,
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          ],
          "text": "Güter"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-078",
      "source_page": 3,
      "text": "Ansässige Person",
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        {
          "bbox": [
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          ],
          "text": "Ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        }
      ]
    },
    {
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      ],
      "id": "pdf-003-line-079",
      "source_page": 3,
      "text": "Waren einzukaufen oder Informationen zu beschaffen;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Waren"
        },
        {
          "bbox": [
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          ],
          "text": "einzukaufen"
        },
        {
          "bbox": [
            387.51004,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Informationen"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "beschaffen;"
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      ]
    },
    {
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      ],
      "id": "pdf-003-line-080",
      "source_page": 3,
      "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine",
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        {
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          ],
          "text": "bedeutet"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            236.76124,
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "„eine"
        }
      ]
    },
    {
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      "id": "pdf-003-line-081",
      "source_page": 3,
      "text": "e) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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        {
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          "text": "e)"
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          "text": "eine"
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          "text": "feste"
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          "text": "Geschäftseinrichtung,"
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          "text": "die"
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          "text": "ausschließlich"
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          "text": "zu"
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          "text": "dem"
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      "id": "pdf-003-line-082",
      "source_page": 3,
      "text": "in einem Vertragsstaat ansässige Person“ eine Person, die nach",
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          "text": "in"
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          "text": "einem"
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          "text": "Vertragsstaat"
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          "text": "ansässige"
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          "text": "Person“"
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          "text": "eine"
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          "text": "Person,"
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          "text": "die"
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          "text": "nach"
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      ]
    },
    {
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      "id": "pdf-003-line-083",
      "source_page": 3,
      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-",
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        {
          "bbox": [
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          "text": "Zweck"
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          "text": "unterhalten"
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        {
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          ],
          "text": "wird,"
        },
        {
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          ],
          "text": "für"
        },
        {
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          "text": "das"
        },
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          "text": "Unternehmen"
        },
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          "text": "andere"
        },
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          "text": "Tätig-"
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      ]
    },
    {
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      "text": "dem Recht dieses Staates dort auf Grund ihres Wohnsitzes, ihres",
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          "text": "dem"
        },
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          "text": "Recht"
        },
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          "text": "dieses"
        },
        {
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          "text": "Staates"
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          "text": "dort"
        },
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          "text": "auf"
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          "text": "Grund"
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          "text": "ihres"
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          "text": "Wohnsitzes,"
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          "text": "ihres"
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      "id": "pdf-003-line-085",
      "source_page": 3,
      "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-",
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          "text": "keiten"
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          "text": "auszuüben,"
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          "text": "die"
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          "text": "vorbereitender"
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          "text": "Art"
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          "text": "sind"
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          "text": "oder"
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          "text": "eine"
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          "text": "Hilfs-"
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      ]
    },
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      "text": "ständigen Aufenthaltes, des Ortes ihrer Geschäftsleitung, des Or-",
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          "text": "ständigen"
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          "text": "Aufenthaltes,"
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          "text": "des"
        },
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          "text": "Ortes"
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          "text": "ihrer"
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          "text": "Geschäftsleitung,"
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          "text": "des"
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          "text": "Or-"
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      "text": "tätigkeit darstellen;",
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      "id": "pdf-003-line-088",
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      "text": "tes ihrer Gründung oder Errichtung oder eines anderen ähnlichen",
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          "text": "tes"
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          "text": "ihrer"
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          "text": "Gründung"
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          "text": "oder"
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          "text": "Errichtung"
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          "text": "eines"
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          "text": "anderen"
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          "text": "ähnlichen"
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      "id": "pdf-003-line-089",
      "source_page": 3,
      "text": "Merkmals steuerpflichtig ist, und umfasst auch diesen Staat und",
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          "text": "steuerpflichtig"
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          "text": "ist,"
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          "text": "und"
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          "text": "umfasst"
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          "text": "auch"
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          "text": "diesen"
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          "text": "Staat"
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      ]
    },
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      "source_page": 3,
      "text": "f) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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        {
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          "text": "f)"
        },
        {
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          "text": "eine"
        },
        {
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          "text": "feste"
        },
        {
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          "text": "Geschäftseinrichtung,"
        },
        {
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          "text": "die"
        },
        {
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          "text": "ausschließlich"
        },
        {
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          ],
          "text": "zu"
        },
        {
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          "text": "dem"
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      ]
    },
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      "id": "pdf-003-line-091",
      "source_page": 3,
      "text": "seine Gebietskörperschaften. Der Ausdruck umfasst jedoch nicht",
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        {
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          "text": "seine"
        },
        {
          "bbox": [
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          "text": "Gebietskörperschaften."
        },
        {
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          "text": "Der"
        },
        {
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          "text": "Ausdruck"
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          "text": "umfasst"
        },
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          "text": "jedoch"
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          "text": "nicht"
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      ]
    },
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      "id": "pdf-003-line-092",
      "source_page": 3,
      "text": "Zweck unterhalten wird, mehrere der unter den Nummern 1",
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        {
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          "text": "Zweck"
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          "text": "unterhalten"
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          "text": "wird,"
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          "text": "mehrere"
        },
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          ],
          "text": "der"
        },
        {
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          "text": "unter"
        },
        {
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          "text": "den"
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          "text": "Nummern"
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          "text": "1"
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          "text": "eine"
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          "text": "Person,"
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          "text": "die"
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          "text": "in"
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          "text": "diesem"
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          "text": "Staat"
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          "text": "nur"
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          "text": "mit"
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      "id": "pdf-003-line-094",
      "source_page": 3,
      "text": "bis 5 genannten Tätigkeiten auszuüben, vorausgesetzt, dass",
      "words": [
        {
          "bbox": [
            317.4414,
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          ],
          "text": "bis"
        },
        {
          "bbox": [
            330.07572,
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          ],
          "text": "5"
        },
        {
          "bbox": [
            336.6398,
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          ],
          "text": "genannten"
        },
        {
          "bbox": [
            376.44404,
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          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
            416.9162,
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          ],
          "text": "auszuüben,"
        },
        {
          "bbox": [
            460.2166,
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          ],
          "text": "vorausgesetzt,"
        },
        {
          "bbox": [
            514.41916,
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          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-095",
      "source_page": 3,
      "text": "in diesem Staat oder mit in diesem Staat gelegenem Vermögen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            72.4202,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            121.9874,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            140.7042,
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            598.2428
          ],
          "text": "mit"
        },
        {
          "bbox": [
            154.2458,
            590.9468,
            160.469,
            598.2428
          ],
          "text": "in"
        },
        {
          "bbox": [
            162.893,
            590.9468,
            188.825,
            598.2428
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            191.2482,
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            210.0362,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            212.4602,
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          ],
          "text": "gelegenem"
        },
        {
          "bbox": [
            254.2946,
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          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-096",
      "source_page": 3,
      "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-",
      "words": [
        {
          "bbox": [
            317.44108,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          ],
          "text": "daraus"
        },
        {
          "bbox": [
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          ],
          "text": "ergebende"
        },
        {
          "bbox": [
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          ],
          "text": "Gesamttätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            492.79684,
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          ],
          "text": "festen"
        },
        {
          "bbox": [
            517.80684,
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          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
        63.7786,
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      ],
      "id": "pdf-003-line-097",
      "source_page": 3,
      "text": "steuerpflichtig ist.",
      "words": [
        {
          "bbox": [
            63.7786,
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            114.189,
            607.81
          ],
          "text": "steuerpflichtig"
        },
        {
          "bbox": [
            116.4114,
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          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
        317.44148,
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        608.39656
      ],
      "id": "pdf-003-line-098",
      "source_page": 3,
      "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-",
      "words": [
        {
          "bbox": [
            317.44148,
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          ],
          "text": "schäftseinrichtung"
        },
        {
          "bbox": [
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          ],
          "text": "vorbereitender"
        },
        {
          "bbox": [
            438.92276,
            601.10056,
            449.32756,
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          ],
          "text": "Art"
        },
        {
          "bbox": [
            451.3834,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            461.7346,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            480.0818,
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            608.39656
          ],
          "text": "eine"
        },
        {
          "bbox": [
            496.95052,
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          ],
          "text": "Hilfstätig-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-099",
      "source_page": 3,
      "text": "keit darstellt.",
      "words": [
        {
          "bbox": [
            317.44084,
            610.6676,
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          ],
          "text": "keit"
        },
        {
          "bbox": [
            332.37052,
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          ],
          "text": "darstellt."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-100",
      "source_page": 3,
      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-",
      "words": [
        {
          "bbox": [
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            81.049,
            622.2164
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            85.6722,
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          ],
          "text": "Ist"
        },
        {
          "bbox": [
            97.4202,
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            622.2164
          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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            150.605,
            622.2164
          ],
          "text": "1"
        },
        {
          "bbox": [
            153.5842,
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            622.2164
          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "natürliche"
        },
        {
          "bbox": [
            210.3826,
            614.9204,
            235.6698,
            622.2164
          ],
          "text": "Person"
        },
        {
          "bbox": [
            238.649,
            614.9204,
            244.961,
            622.2164
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "beiden"
        },
        {
          "bbox": [
            275.6618,
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            622.2164
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-101",
      "source_page": 3,
      "text": "tragsstaaten ansässig, so gilt Folgendes:",
      "words": [
        {
          "bbox": [
            63.7754,
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            107.925,
            631.7836
          ],
          "text": "tragsstaaten"
        },
        {
          "bbox": [
            110.1466,
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            631.7836
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
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            154.5882,
            631.7836
          ],
          "text": "so"
        },
        {
          "bbox": [
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            167.473,
            631.7836
          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "Folgendes:"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-102",
      "source_page": 3,
      "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
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            334.81428,
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          ],
          "text": "Ist"
        },
        {
          "bbox": [
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            352.08756,
            632.13416
          ],
          "text": "eine"
        },
        {
          "bbox": [
            354.54668,
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            379.38908,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            381.8486,
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            385.8486,
            632.13416
          ],
          "text": "–"
        },
        {
          "bbox": [
            388.30884,
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            399.42652,
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          ],
          "text": "mit"
        },
        {
          "bbox": [
            401.88628,
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          ],
          "text": "Ausnahme"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "unabhängigen"
        },
        {
          "bbox": [
            516.83908,
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          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-103",
      "source_page": 3,
      "text": "treters im Sinne des Absatzes 6 – für ein Unternehmen tätig und",
      "words": [
        {
          "bbox": [
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            327.39564,
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          ],
          "text": "treters"
        },
        {
          "bbox": [
            329.52404,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            340.25012,
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            360.39964,
            641.70112
          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            362.52692,
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            375.56396,
            641.70112
          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
            412.55108,
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          ],
          "text": "6"
        },
        {
          "bbox": [
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            423.12676,
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          ],
          "text": "–"
        },
        {
          "bbox": [
            425.25516,
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            434.73364,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            436.86012,
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          ],
          "text": "ein"
        },
        {
          "bbox": [
            449.50604,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            499.98988,
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          ],
          "text": "tätig"
        },
        {
          "bbox": [
            517.8194,
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            641.70112
          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-104",
      "source_page": 3,
      "text": "a) Die Person gilt als nur in dem Staat ansässig, in dem sie über",
      "words": [
        {
          "bbox": [
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          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.5314,
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            88.1674,
            646.19
          ],
          "text": "Die"
        },
        {
          "bbox": [
            90.133,
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            646.19
          ],
          "text": "Person"
        },
        {
          "bbox": [
            116.7762,
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
            129.3066,
            638.894,
            139.3106,
            646.19
          ],
          "text": "als"
        },
        {
          "bbox": [
            141.2778,
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            152.7706,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            154.7354,
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            160.9258,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            162.8922,
            638.894,
            178.6866,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            180.6522,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            201.273,
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          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            236.6034,
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            242.7938,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            244.7602,
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            260.5546,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            262.5202,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "über"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-105",
      "source_page": 3,
      "text": "besitzt sie in einem Vertragsstaat die Vollmacht, im Namen des",
      "words": [
        {
          "bbox": [
            304.68452,
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            328.37628,
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          ],
          "text": "besitzt"
        },
        {
          "bbox": [
            330.90116,
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            340.97252,
            651.268
          ],
          "text": "sie"
        },
        {
          "bbox": [
            343.49676,
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            349.72012,
            651.268
          ],
          "text": "in"
        },
        {
          "bbox": [
            352.24476,
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            373.88116,
            651.268
          ],
          "text": "einem"
        },
        {
          "bbox": [
            376.40484,
            643.972,
            423.45388,
            651.268
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            425.97876,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            439.31652,
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          ],
          "text": "Vollmacht,"
        },
        {
          "bbox": [
            479.13476,
            643.972,
            487.73412,
            651.268
          ],
          "text": "im"
        },
        {
          "bbox": [
            490.2578,
            643.972,
            515.89324,
            651.268
          ],
          "text": "Namen"
        },
        {
          "bbox": [
            518.41788,
            643.972,
            531.455,
            651.268
          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-106",
      "source_page": 3,
      "text": "eine ständige Wohnstätte verfügt; verfügt sie in beiden Staa-",
      "words": [
        {
          "bbox": [
            76.5234,
            648.4612,
            91.325,
            655.7572
          ],
          "text": "eine"
        },
        {
          "bbox": [
            93.3202,
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            123.9602,
            655.7572
          ],
          "text": "ständige"
        },
        {
          "bbox": [
            125.9554,
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            166.6698,
            655.7572
          ],
          "text": "Wohnstätte"
        },
        {
          "bbox": [
            168.665,
            648.4612,
            195.7594,
            655.7572
          ],
          "text": "verfügt;"
        },
        {
          "bbox": [
            197.7538,
            648.4612,
            222.629,
            655.7572
          ],
          "text": "verfügt"
        },
        {
          "bbox": [
            224.6242,
            648.4612,
            234.6874,
            655.7572
          ],
          "text": "sie"
        },
        {
          "bbox": [
            236.6826,
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            242.9018,
            655.7572
          ],
          "text": "in"
        },
        {
          "bbox": [
            244.897,
            648.4612,
            269.1754,
            655.7572
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            271.1706,
            648.4612,
            290.5346,
            655.7572
          ],
          "text": "Staa-"
        }
      ]
    },
    {
      "bbox": [
        304.68396,
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        531.45524,
        660.83488
      ],
      "id": "pdf-003-line-107",
      "source_page": 3,
      "text": "Unternehmens Verträge abzuschließen, und übt sie die Vollmacht",
      "words": [
        {
          "bbox": [
            304.68396,
            653.53888,
            356.23988,
            660.83488
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
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            387.37444,
            660.83488
          ],
          "text": "Verträge"
        },
        {
          "bbox": [
            389.301,
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          ],
          "text": "abzuschließen,"
        },
        {
          "bbox": [
            443.60804,
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            457.10132,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            459.02724,
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            470.5914,
            660.83488
          ],
          "text": "übt"
        },
        {
          "bbox": [
            472.5186,
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            482.4446,
            660.83488
          ],
          "text": "sie"
        },
        {
          "bbox": [
            484.37116,
            653.53888,
            495.0394,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            496.96596,
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            531.45524,
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          ],
          "text": "Vollmacht"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-108",
      "source_page": 3,
      "text": "ten über eine ständige Wohnstätte, so gilt sie als nur in dem",
      "words": [
        {
          "bbox": [
            76.5186,
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            87.6834,
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          ],
          "text": "ten"
        },
        {
          "bbox": [
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          ],
          "text": "über"
        },
        {
          "bbox": [
            108.4154,
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            123.229,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            125.521,
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          ],
          "text": "ständige"
        },
        {
          "bbox": [
            158.4802,
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          ],
          "text": "Wohnstätte,"
        },
        {
          "bbox": [
            203.745,
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          ],
          "text": "so"
        },
        {
          "bbox": [
            214.6298,
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            665.3244
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            227.5842,
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            237.6554,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            239.9474,
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            250.0178,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            252.3106,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            266.1602,
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            272.3834,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            274.6754,
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          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        304.68404,
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      ],
      "id": "pdf-003-line-109",
      "source_page": 3,
      "text": "dort gewöhnlich aus, so wird das Unternehmen ungeachtet der",
      "words": [
        {
          "bbox": [
            304.68404,
            663.10584,
            319.23916,
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          ],
          "text": "dort"
        },
        {
          "bbox": [
            321.69956,
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          ],
          "text": "gewöhnlich"
        },
        {
          "bbox": [
            364.88876,
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          ],
          "text": "aus,"
        },
        {
          "bbox": [
            382.31452,
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            390.90652,
            670.40184
          ],
          "text": "so"
        },
        {
          "bbox": [
            393.36716,
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            408.4666,
            670.40184
          ],
          "text": "wird"
        },
        {
          "bbox": [
            410.92564,
            663.10584,
            423.96268,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            426.42356,
            663.10584,
            474.77972,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            477.23988,
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          ],
          "text": "ungeachtet"
        },
        {
          "bbox": [
            519.75524,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-110",
      "source_page": 3,
      "text": "Staat ansässig, zu dem sie die engeren persönlichen und",
      "words": [
        {
          "bbox": [
            76.5194,
            667.5956,
            95.6634,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            98.7746,
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            133.1138,
            674.8916
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            136.2234,
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            144.6002,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            147.7106,
            667.5956,
            163.7498,
            674.8916
          ],
          "text": "dem"
        },
        {
          "bbox": [
            166.8594,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            180.2186,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            194.3202,
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          ],
          "text": "engeren"
        },
        {
          "bbox": [
            226.8538,
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          ],
          "text": "persönlichen"
        },
        {
          "bbox": [
            276.7162,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
        304.68316,
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      ],
      "id": "pdf-003-line-111",
      "source_page": 3,
      "text": "Absätze 1 und 2 so behandelt, als habe es in diesem Staat für",
      "words": [
        {
          "bbox": [
            304.68316,
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            333.48612,
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          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            336.16412,
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            340.61212,
            679.9688
          ],
          "text": "1"
        },
        {
          "bbox": [
            343.29044,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            359.62996,
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            364.07796,
            679.9688
          ],
          "text": "2"
        },
        {
          "bbox": [
            366.75628,
            672.6728,
            375.3602,
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          ],
          "text": "so"
        },
        {
          "bbox": [
            378.03908,
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            415.9286,
            679.9688
          ],
          "text": "behandelt,"
        },
        {
          "bbox": [
            418.60628,
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            428.70036,
            679.9688
          ],
          "text": "als"
        },
        {
          "bbox": [
            431.37948,
            672.6728,
            449.19548,
            679.9688
          ],
          "text": "habe"
        },
        {
          "bbox": [
            451.87348,
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            460.18028,
            679.9688
          ],
          "text": "es"
        },
        {
          "bbox": [
            462.8594,
            672.6728,
            469.09468,
            679.9688
          ],
          "text": "in"
        },
        {
          "bbox": [
            471.773,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            500.44116,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            521.95484,
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          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-112",
      "source_page": 3,
      "text": "wirtschaftlichen Beziehungen hat (Mittelpunkt der Lebensin-",
      "words": [
        {
          "bbox": [
            76.5154,
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            132.5338,
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          ],
          "text": "wirtschaftlichen"
        },
        {
          "bbox": [
            134.769,
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          ],
          "text": "Beziehungen"
        },
        {
          "bbox": [
            183.3162,
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            194.5786,
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          ],
          "text": "hat"
        },
        {
          "bbox": [
            196.8138,
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            238.9442,
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          ],
          "text": "(Mittelpunkt"
        },
        {
          "bbox": [
            241.1794,
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            252.881,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            255.1154,
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          ],
          "text": "Lebensin-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-113",
      "source_page": 3,
      "text": "alle von der Person für das Unternehmen ausgeübten Tätigkei-",
      "words": [
        {
          "bbox": [
            304.68332,
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            316.85772,
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          ],
          "text": "alle"
        },
        {
          "bbox": [
            319.53468,
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            332.59628,
            689.53568
          ],
          "text": "von"
        },
        {
          "bbox": [
            335.27364,
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            689.53568
          ],
          "text": "der"
        },
        {
          "bbox": [
            349.67276,
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            374.56972,
            689.53568
          ],
          "text": "Person"
        },
        {
          "bbox": [
            377.24708,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            389.42356,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            405.16052,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            456.303,
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          ],
          "text": "ausgeübten"
        },
        {
          "bbox": [
            501.06148,
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            531.45308,
            689.53568
          ],
          "text": "Tätigkei-"
        }
      ]
    },
    {
      "bbox": [
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        111.0826,
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      ],
      "id": "pdf-003-line-114",
      "source_page": 3,
      "text": "teressen);",
      "words": [
        {
          "bbox": [
            76.5162,
            686.73,
            111.0826,
            694.026
          ],
          "text": "teressen);"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-115",
      "source_page": 3,
      "text": "ten eine Betriebsstätte, es sei denn, diese Tätigkeiten beschrän-",
      "words": [
        {
          "bbox": [
            304.68284,
            691.80656,
            315.84764,
            699.10256
          ],
          "text": "ten"
        },
        {
          "bbox": [
            317.9306,
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            332.74412,
            699.10256
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.82668,
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            386.86876,
            699.10256
          ],
          "text": "Betriebsstätte,"
        },
        {
          "bbox": [
            388.95116,
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            397.24604,
            699.10256
          ],
          "text": "es"
        },
        {
          "bbox": [
            399.32972,
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            409.4006,
            699.10256
          ],
          "text": "sei"
        },
        {
          "bbox": [
            411.48364,
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          ],
          "text": "denn,"
        },
        {
          "bbox": [
            433.72164,
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          ],
          "text": "diese"
        },
        {
          "bbox": [
            454.9126,
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            699.10256
          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
            495.35164,
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            531.4542,
            699.10256
          ],
          "text": "beschrän-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-116",
      "source_page": 3,
      "text": "b) kann nicht bestimmt werden, in welchem Staat die Person",
      "words": [
        {
          "bbox": [
            63.7602,
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            70.5746,
            708.4324
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.5162,
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            94.0602,
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          ],
          "text": "kann"
        },
        {
          "bbox": [
            96.7946,
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            114.5506,
            708.4324
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            117.285,
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            151.2562,
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          ],
          "text": "bestimmt"
        },
        {
          "bbox": [
            153.9906,
            701.1364,
            182.9802,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            185.7138,
            701.1364,
            192.005,
            708.4324
          ],
          "text": "in"
        },
        {
          "bbox": [
            194.7394,
            701.1364,
            227.1394,
            708.4324
          ],
          "text": "welchem"
        },
        {
          "bbox": [
            229.873,
            701.1364,
            248.9306,
            708.4324
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            251.665,
            701.1364,
            262.6138,
            708.4324
          ],
          "text": "die"
        },
        {
          "bbox": [
            265.3474,
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            290.529,
            708.4324
          ],
          "text": "Person"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-117",
      "source_page": 3,
      "text": "ken sich auf die in Absatz 4 genannten Tätigkeiten, die, würden",
      "words": [
        {
          "bbox": [
            304.68236,
            701.37352,
            317.54244,
            708.66952
          ],
          "text": "ken"
        },
        {
          "bbox": [
            319.98276,
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            334.501,
            708.66952
          ],
          "text": "sich"
        },
        {
          "bbox": [
            336.94132,
            701.37352,
            348.05148,
            708.66952
          ],
          "text": "auf"
        },
        {
          "bbox": [
            350.49172,
            701.37352,
            361.30524,
            708.66952
          ],
          "text": "die"
        },
        {
          "bbox": [
            363.74516,
            701.37352,
            369.96852,
            708.66952
          ],
          "text": "in"
        },
        {
          "bbox": [
            372.40884,
            701.37352,
            396.989,
            708.66952
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            399.42988,
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            403.87788,
            708.66952
          ],
          "text": "4"
        },
        {
          "bbox": [
            406.3182,
            701.37352,
            444.00636,
            708.66952
          ],
          "text": "genannten"
        },
        {
          "bbox": [
            446.44668,
            701.37352,
            487.02604,
            708.66952
          ],
          "text": "Tätigkeiten,"
        },
        {
          "bbox": [
            489.4658,
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            502.5022,
            708.66952
          ],
          "text": "die,"
        },
        {
          "bbox": [
            504.94196,
            701.37352,
            531.45452,
            708.66952
          ],
          "text": "würden"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-118",
      "source_page": 3,
      "text": "den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt sie in",
      "words": [
        {
          "bbox": [
            76.513,
            710.7036,
            89.821,
            717.9996
          ],
          "text": "den"
        },
        {
          "bbox": [
            91.7322,
            710.7036,
            130.9106,
            717.9996
          ],
          "text": "Mittelpunkt"
        },
        {
          "bbox": [
            132.8218,
            710.7036,
            148.1674,
            717.9996
          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            150.077,
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            211.329,
            717.9996
          ],
          "text": "Lebensinteressen"
        },
        {
          "bbox": [
            213.2402,
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
            228.3714,
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            244.3986,
            717.9996
          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "verfügt"
        },
        {
          "bbox": [
            272.589,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            284.3938,
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            717.9996
          ],
          "text": "in"
        }
      ]
    },
    {
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      ],
      "id": "pdf-003-line-119",
      "source_page": 3,
      "text": "sie durch eine feste Geschäftseinrichtung ausgeübt, diese Ein-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            358.12892,
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          ],
          "text": "feste"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftseinrichtung"
        },
        {
          "bbox": [
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          ],
          "text": "ausgeübt,"
        },
        {
          "bbox": [
            495.38204,
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          ],
          "text": "diese"
        },
        {
          "bbox": [
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          "text": "Ein-"
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      ]
    },
    {
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      "text": "keinem der Staaten über eine ständige Wohnstätte, so gilt sie",
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        {
          "bbox": [
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          "text": "keinem"
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        {
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          "text": "der"
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          "text": "Staaten"
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          "text": "über"
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          "text": "eine"
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        {
          "bbox": [
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          "text": "ständige"
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          "text": "Wohnstätte,"
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          "text": "so"
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          "text": "gilt"
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          "text": "sie"
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      ]
    },
    {
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      "id": "pdf-003-line-121",
      "source_page": 3,
      "text": "richtung nach dem genannten Absatz nicht zu einer Betriebsstät-",
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        {
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          "text": "richtung"
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          "bbox": [
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          "text": "nach"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          "text": "genannten"
        },
        {
          "bbox": [
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          "text": "Absatz"
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          "text": "nicht"
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          "bbox": [
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          "text": "zu"
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          "bbox": [
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          "text": "einer"
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        {
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          "text": "Betriebsstät-"
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      ]
    },
    {
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      "text": "als nur in dem Staat ansässig, in dem sie ihren gewöhnlichen",
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          "text": "als"
        },
        {
          "bbox": [
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          "text": "nur"
        },
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          "text": "in"
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          "text": "dem"
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        {
          "bbox": [
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          "text": "Staat"
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          "text": "ansässig,"
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        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          "text": "ihren"
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        {
          "bbox": [
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          "text": "gewöhnlichen"
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      ]
    },
    {
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      "id": "pdf-003-line-123",
      "source_page": 3,
      "text": "te machten.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "te"
        },
        {
          "bbox": [
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          "text": "machten."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-124",
      "source_page": 3,
      "text": "Aufenthalt hat;",
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        {
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          "text": "Aufenthalt"
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        {
          "bbox": [
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          "text": "hat;"
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      ]
    },
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      "text": "(6) Ein Unternehmen wird nicht schon deshalb so behandelt,",
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        {
          "bbox": [
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          "text": "(6)"
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          ],
          "text": "Ein"
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          ],
          "text": "Unternehmen"
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        {
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          ],
          "text": "wird"
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        {
          "bbox": [
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          "text": "nicht"
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          "bbox": [
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          "text": "schon"
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          "bbox": [
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          "text": "deshalb"
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          "text": "so"
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          "text": "behandelt,"
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      ]
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      "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-",
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        {
          "bbox": [
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          "text": "c)"
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          ],
          "text": "hat"
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          "text": "die"
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          "text": "Person"
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          "bbox": [
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          "text": "ihren"
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        {
          "bbox": [
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          "text": "gewöhnlichen"
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        {
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          "text": "Aufenthalt"
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        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "beiden"
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        {
          "bbox": [
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          "text": "Staa-"
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      ]
    },
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      "id": "pdf-003-line-127",
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      "text": "als habe es eine Betriebsstätte in einem Vertragsstaat, weil es",
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        {
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          "text": "als"
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        {
          "bbox": [
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          "text": "habe"
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          ],
          "text": "es"
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        {
          "bbox": [
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          "text": "eine"
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        {
          "bbox": [
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          "text": "Betriebsstätte"
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "einem"
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        {
          "bbox": [
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          "text": "Vertragsstaat,"
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        {
          "bbox": [
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          "text": "weil"
        },
        {
          "bbox": [
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          "text": "es"
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      ]
    },
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      "id": "pdf-003-line-128",
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      "text": "dort seine Geschäftstätigkeit durch einen Makler, Kommissionär",
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        {
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          "text": "dort"
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          "bbox": [
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          "text": "seine"
        },
        {
          "bbox": [
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          "text": "Geschäftstätigkeit"
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        {
          "bbox": [
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          "text": "durch"
        },
        {
          "bbox": [
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          "text": "einen"
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          "text": "Makler,"
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          "text": "Kommissionär"
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      "id": "pdf-003-line-129",
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      "text": "ten oder in keinem der Staaten, so gilt sie als nur in dem",
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        {
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          "text": "ten"
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        {
          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "keinem"
        },
        {
          "bbox": [
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          "text": "der"
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          "bbox": [
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          "text": "Staaten,"
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          "text": "so"
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          "bbox": [
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          "text": "gilt"
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        {
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          "text": "sie"
        },
        {
          "bbox": [
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          "text": "als"
        },
        {
          "bbox": [
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          "text": "nur"
        },
        {
          "bbox": [
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          "text": "in"
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        {
          "bbox": [
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          "text": "dem"
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      ]
    },
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      "id": "pdf-003-line-130",
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      "text": "oder einen anderen unabhängigen Vertreter ausübt, sofern diese",
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        {
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          "text": "oder"
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          "text": "einen"
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          "text": "anderen"
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          "text": "unabhängigen"
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          "text": "ausübt,"
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          "text": "sofern"
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          "text": "diese"
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      "id": "pdf-003-line-131",
      "source_page": 3,
      "text": "Staat ansässig, dessen Staatsangehöriger sie ist;",
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          "text": "Staat"
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          "text": "ansässig,"
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          "text": "dessen"
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          "text": "Staatsangehöriger"
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          "text": "sie"
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          "text": "ist;"
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      "text": "Das Bundesgesetzblatt im Internet: www.bundesgesetzblatt.de | Ein Service des Bundesanzeiger Verlag www.bundesanzeiger-verlag.de",
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          "text": "Internet:"
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          "text": "www.bundesgesetzblatt.de"
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          "text": "Ein"
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