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          "text": "ordentlichen"
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          "text": "Geschäftstätigkeit"
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          "bbox": [
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          "text": "han-"
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      "text": "(4) Dieser Artikel gilt auch für die Gewinne eines in einem Ver-",
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          "text": "Dieser"
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          "text": "Artikel"
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          "text": "gilt"
        },
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          "text": "auch"
        },
        {
          "bbox": [
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          "text": "für"
        },
        {
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          "text": "die"
        },
        {
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          "text": "Gewinne"
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          "text": "eines"
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      "text": "deln.",
      "words": [
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          "text": "deln."
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      ]
    },
    {
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      "text": "tragsstaat ansässigen Gesellschafters aus der Beteiligung an ei-",
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        {
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          "text": "ansässigen"
        },
        {
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          "text": "Gesellschafters"
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          "bbox": [
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          "text": "aus"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Beteiligung"
        },
        {
          "bbox": [
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          "text": "an"
        },
        {
          "bbox": [
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          "text": "ei-"
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      "text": "ner Personengesellschaft, die einer im anderen Vertragsstaat ge-",
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          "text": "ner"
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          "text": "Personengesellschaft,"
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          "text": "die"
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          "text": "einer"
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          "text": "im"
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          "text": "anderen"
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          "text": "Vertragsstaat"
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          "text": "(7)"
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          "text": "Allein"
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          "text": "dass"
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          "text": "in"
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          "text": "Zu"
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          "text": "den"
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      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-",
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          "text": "eine"
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        {
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          "text": "Gesellschaft"
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        {
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          "text": "beherrscht"
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          "text": "oder"
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          "text": "von"
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          "text": "einer"
        },
        {
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          "text": "Gesell-"
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    },
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      "id": "pdf-004-line-011",
      "source_page": 4,
      "text": "Gewinnen des Gesellschafters aus dieser Betriebsstätte gehö-",
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        {
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          "text": "des"
        },
        {
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          "text": "Gesellschafters"
        },
        {
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          "text": "aus"
        },
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          "bbox": [
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          "text": "dieser"
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        {
          "bbox": [
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          "text": "Betriebsstätte"
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          "text": "gehö-"
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          "text": "beherrscht"
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          "text": "wird,"
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          "text": "die"
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          "text": "im"
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          "text": "anderen"
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          "text": "ist"
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          "text": "auch"
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          "text": "die"
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          "text": "Vergütungen,"
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          "text": "Personen-"
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      "text": "oder dort (entweder durch eine Betriebsstätte oder auf andere",
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          "text": "(entweder"
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          "text": "durch"
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          "text": "eine"
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          "text": "auf"
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      "text": "gesellschaft von der Gesellschaft für seine Tätigkeit im Dienst der",
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        {
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          "text": "der"
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          "text": "Gesellschaft"
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          "text": "seine"
        },
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          "text": "Tätigkeit"
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          "text": "im"
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          "text": "Dienst"
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      ]
    },
    {
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      "id": "pdf-004-line-016",
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      "text": "Weise) ihre Geschäftstätigkeit ausübt, wird keine der beiden Ge-",
      "words": [
        {
          "bbox": [
            63.77896,
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          "text": "Weise)"
        },
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          "bbox": [
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          "text": "ihre"
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          "text": "Geschäftstätigkeit"
        },
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          "text": "ausübt,"
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "keine"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "beiden"
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          "text": "Ge-"
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      ]
    },
    {
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      "id": "pdf-004-line-017",
      "source_page": 4,
      "text": "Gesellschaft, für die Gewährung von Darlehen oder für die Über-",
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        {
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          "text": "Gesellschaft,"
        },
        {
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          ],
          "text": "für"
        },
        {
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        },
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          "text": "Gewährung"
        },
        {
          "bbox": [
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          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Darlehen"
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            486.842616,
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          "text": "für"
        },
        {
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "Über-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-018",
      "source_page": 4,
      "text": "sellschaften zur Betriebsstätte der anderen.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sellschaften"
        },
        {
          "bbox": [
            108.41568,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "anderen."
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      ]
    },
    {
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      "id": "pdf-004-line-019",
      "source_page": 4,
      "text": "lassung von Wirtschaftsgütern bezieht, wenn diese Vergütungen",
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        {
          "bbox": [
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          "text": "lassung"
        },
        {
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Wirtschaftsgütern"
        },
        {
          "bbox": [
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          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "diese"
        },
        {
          "bbox": [
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          "text": "Vergütungen"
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      ]
    },
    {
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      "id": "pdf-004-line-020",
      "source_page": 4,
      "text": "nach dem Steuerrecht des Vertragsstaats, in dem die Betriebs-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            324.692696,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            343.051016,
            161.22418,
            384.404936,
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          ],
          "text": "Steuerrecht"
        },
        {
          "bbox": [
            386.903416,
            161.22418,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaats,"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            466.931256,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            498.600936,
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          ],
          "text": "Betriebs-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-021",
      "source_page": 4,
      "text": "stätte gelegen ist, den Gewinnen des Gesellschafters aus dieser",
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        {
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          "text": "stätte"
        },
        {
          "bbox": [
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          ],
          "text": "gelegen"
        },
        {
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
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          ],
          "text": "Gewinnen"
        },
        {
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          ],
          "text": "des"
        },
        {
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          ],
          "text": "Gesellschafters"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          "text": "dieser"
        }
      ]
    },
    {
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      "id": "pdf-004-line-022",
      "source_page": 4,
      "text": "Artikel 6",
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        {
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          "text": "Artikel"
        },
        {
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          "text": "6"
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      ]
    },
    {
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      "id": "pdf-004-line-023",
      "source_page": 4,
      "text": "Betriebsstätte zugerechnet werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "zugerechnet"
        },
        {
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          ],
          "text": "werden."
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      ]
    },
    {
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      "id": "pdf-004-line-024",
      "source_page": 4,
      "text": "Einkünfte aus unbeweglichem Vermögen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "unbeweglichem"
        },
        {
          "bbox": [
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          "text": "Vermögen"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-025",
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      "text": "(5) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-",
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        {
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          "text": "(5)"
        },
        {
          "bbox": [
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          ],
          "text": "Gehören"
        },
        {
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinnen"
        },
        {
          "bbox": [
            424.587816,
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          ],
          "text": "Einkünfte,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            484.632856,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            516.188216,
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          ],
          "text": "Arti-"
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      ]
    },
    {
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      "id": "pdf-004-line-026",
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      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-",
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        {
          "bbox": [
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          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte,"
        },
        {
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Per-"
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      ]
    },
    {
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      "id": "pdf-004-line-027",
      "source_page": 4,
      "text": "keln dieses Abkommens behandelt werden, so werden vorbe-",
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        {
          "bbox": [
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          ],
          "text": "keln"
        },
        {
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          ],
          "text": "dieses"
        },
        {
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          ],
          "text": "behandelt"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          ],
          "text": "vorbe-"
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      ]
    },
    {
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      "id": "pdf-004-line-028",
      "source_page": 4,
      "text": "son aus unbeweglichem Vermögen (einschließlich der Einkünfte",
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        {
          "bbox": [
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          ],
          "text": "son"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "unbeweglichem"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            191.16536,
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          ],
          "text": "(einschließlich"
        },
        {
          "bbox": [
            243.3468,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        }
      ]
    },
    {
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      "text": "haltlich des Absatzes 4 dieses Artikels die Bestimmungen jener",
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        {
          "bbox": [
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          "text": "haltlich"
        },
        {
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          "text": "des"
        },
        {
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          "text": "Absatzes"
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        {
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          "text": "4"
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          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
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        {
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "Bestimmungen"
        },
        {
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          "text": "jener"
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      ]
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      "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-",
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        {
          "bbox": [
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          "text": "aus"
        },
        {
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          "text": "land-"
        },
        {
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          "text": "und"
        },
        {
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          "text": "forstwirtschaftlichen"
        },
        {
          "bbox": [
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          ],
          "text": "Betrieben)"
        },
        {
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          "text": "bezieht,"
        },
        {
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          ],
          "text": "das"
        },
        {
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "an-"
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      "id": "pdf-004-line-031",
      "source_page": 4,
      "text": "Artikel durch die Bestimmungen dieses Artikels nicht berührt.",
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        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          "text": "durch"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
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          "text": "dieses"
        },
        {
          "bbox": [
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          "text": "Artikels"
        },
        {
          "bbox": [
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          "text": "nicht"
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        {
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          "text": "berührt."
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      "text": "deren Vertragsstaat liegt, können im anderen Staat besteuert",
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        {
          "bbox": [
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          "text": "deren"
        },
        {
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          "text": "Vertragsstaat"
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        {
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          "text": "liegt,"
        },
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          "text": "können"
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          "text": "im"
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        {
          "bbox": [
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          "text": "anderen"
        },
        {
          "bbox": [
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          "text": "Staat"
        },
        {
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          "text": "besteuert"
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      ]
    },
    {
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      "id": "pdf-004-line-033",
      "source_page": 4,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            63.77816,
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-034",
      "source_page": 4,
      "text": "Artikel 8",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          "text": "8"
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      ]
    },
    {
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      "id": "pdf-004-line-035",
      "source_page": 4,
      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-",
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        {
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          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "„unbewegliches"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen“"
        },
        {
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          ],
          "text": "hat"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Bedeu-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-036",
      "source_page": 4,
      "text": "Seeschifffahrt, Binnenschifffahrt und Luftfahrt",
      "words": [
        {
          "bbox": [
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            386.164696,
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          "text": "Seeschifffahrt,"
        },
        {
          "bbox": [
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          ],
          "text": "Binnenschifffahrt"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Luftfahrt"
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      ]
    },
    {
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      "id": "pdf-004-line-037",
      "source_page": 4,
      "text": "tung, die ihm nach dem Recht des Vertragsstaates zukommt, in",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tung,"
        },
        {
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "ihm"
        },
        {
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          ],
          "text": "nach"
        },
        {
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaates"
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        {
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          "text": "zukommt,"
        },
        {
          "bbox": [
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          ],
          "text": "in"
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    },
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      "id": "pdf-004-line-038",
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      "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-",
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        {
          "bbox": [
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          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
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          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
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          ],
          "text": "Betrieb"
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        {
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          ],
          "text": "von"
        },
        {
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          ],
          "text": "Seeschiffen"
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        {
          "bbox": [
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          "text": "oder"
        },
        {
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          "text": "Luftfahr-"
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      ]
    },
    {
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      "id": "pdf-004-line-039",
      "source_page": 4,
      "text": "dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall das",
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        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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            94.3044,
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen"
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        {
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          ],
          "text": "liegt."
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "umfasst"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "jedem"
        },
        {
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          "text": "das"
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      ]
    },
    {
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      "id": "pdf-004-line-040",
      "source_page": 4,
      "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-",
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        {
          "bbox": [
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          "text": "zeugen"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "internationalen"
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        {
          "bbox": [
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          ],
          "text": "Verkehr"
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        {
          "bbox": [
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          "text": "können"
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertrags-"
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      ]
    },
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      "id": "pdf-004-line-041",
      "source_page": 4,
      "text": "Zubehör zum unbeweglichen Vermögen, das lebende und tote",
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        {
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          ],
          "text": "Zubehör"
        },
        {
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          ],
          "text": "zum"
        },
        {
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          "text": "unbeweglichen"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen,"
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        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
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          ],
          "text": "lebende"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "tote"
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      ]
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      "id": "pdf-004-line-042",
      "source_page": 4,
      "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
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        {
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          "text": "staat"
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          "text": "besteuert"
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          "text": "werden,"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          "text": "der"
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        {
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          "text": "Ort"
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          "text": "der"
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        {
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          "text": "tatsächlichen"
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        301.16186
      ],
      "id": "pdf-004-line-043",
      "source_page": 4,
      "text": "Inventar land- und forstwirtschaftlicher Betriebe, die Rechte, für",
      "words": [
        {
          "bbox": [
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          "text": "Inventar"
        },
        {
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          ],
          "text": "land-"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "forstwirtschaftlicher"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebe,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Rechte,"
        },
        {
          "bbox": [
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          "text": "für"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-044",
      "source_page": 4,
      "text": "Geschäftsleitung des Unternehmens befindet.",
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        {
          "bbox": [
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          ],
          "text": "Geschäftsleitung"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            382.327976,
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            309.93754
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
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          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-045",
      "source_page": 4,
      "text": "die die Vorschriften des Privatrechts über Grundstücke gelten,",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            90.9968,
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          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Privatrechts"
        },
        {
          "bbox": [
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          ],
          "text": "über"
        },
        {
          "bbox": [
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          ],
          "text": "Grundstücke"
        },
        {
          "bbox": [
            266.24104,
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          ],
          "text": "gelten,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-046",
      "source_page": 4,
      "text": "Nutzungsrechte an unbeweglichem Vermögen sowie Rechte auf",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Nutzungsrechte"
        },
        {
          "bbox": [
            122.13008,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            132.88528,
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            189.178,
            320.29578
          ],
          "text": "unbeweglichem"
        },
        {
          "bbox": [
            191.18936,
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            229.45616,
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
            252.19376,
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          ],
          "text": "Rechte"
        },
        {
          "bbox": [
            279.43912,
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            320.29578
          ],
          "text": "auf"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-047",
      "source_page": 4,
      "text": "(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
            326.508696,
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            358.299736,
            324.15826
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            361.032136,
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            373.906856,
            324.15826
          ],
          "text": "aus"
        },
        {
          "bbox": [
            376.640216,
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            392.633816,
            324.15826
          ],
          "text": "dem"
        },
        {
          "bbox": [
            395.365496,
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            421.532296,
            324.15826
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            424.263896,
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            437.436056,
            324.15826
          ],
          "text": "von"
        },
        {
          "bbox": [
            440.168776,
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          ],
          "text": "Schiffen,"
        },
        {
          "bbox": [
            474.832536,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            488.510936,
            316.86226,
            500.344536,
            324.15826
          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Binnen-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-048",
      "source_page": 4,
      "text": "veränderliche oder feste Vergütungen für die Ausbeutung oder",
      "words": [
        {
          "bbox": [
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          ],
          "text": "veränderliche"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            133.78,
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          ],
          "text": "feste"
        },
        {
          "bbox": [
            153.99808,
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
            202.19216,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            214.43912,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Ausbeutung"
        },
        {
          "bbox": [
            274.15416,
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          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-049",
      "source_page": 4,
      "text": "schifffahrt dienen, können nur in dem Vertragsstaat besteuert",
      "words": [
        {
          "bbox": [
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          ],
          "text": "schifffahrt"
        },
        {
          "bbox": [
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          ],
          "text": "dienen,"
        },
        {
          "bbox": [
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            333.72506
          ],
          "text": "können"
        },
        {
          "bbox": [
            403.311736,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            417.930056,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            446.046536,
            326.42906,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-050",
      "source_page": 4,
      "text": "das Recht auf Ausbeutung von Mineralvorkommen, Quellen und",
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        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            115.02152,
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          ],
          "text": "Ausbeutung"
        },
        {
          "bbox": [
            160.16384,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            175.22408,
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          ],
          "text": "Mineralvorkommen,"
        },
        {
          "bbox": [
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          ],
          "text": "Quellen"
        },
        {
          "bbox": [
            276.91088,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-051",
      "source_page": 4,
      "text": "werden, in dem sich der Ort der tatsächlichen Geschäftsleitung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            335.704616,
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            343.2921
          ],
          "text": "in"
        },
        {
          "bbox": [
            344.345496,
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            360.206536,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            362.623096,
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          ],
          "text": "sich"
        },
        {
          "bbox": [
            379.558856,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            393.676216,
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            343.2921
          ],
          "text": "Ort"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            421.510616,
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          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            471.334856,
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          ],
          "text": "Geschäftsleitung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-052",
      "source_page": 4,
      "text": "anderen Bodenschätzen; Schiffe und Luftfahrzeuge gelten nicht",
      "words": [
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Bodenschätzen;"
        },
        {
          "bbox": [
            155.0552,
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            179.7868,
            348.99658
          ],
          "text": "Schiffe"
        },
        {
          "bbox": [
            182.02008,
            341.70058,
            195.65864,
            348.99658
          ],
          "text": "und"
        },
        {
          "bbox": [
            197.89128,
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          ],
          "text": "Luftfahrzeuge"
        },
        {
          "bbox": [
            249.00248,
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-053",
      "source_page": 4,
      "text": "des Unternehmens befindet.",
      "words": [
        {
          "bbox": [
            304.704136,
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            317.741176,
            352.85898
          ],
          "text": "des"
        },
        {
          "bbox": [
            319.963896,
            345.56298,
            372.319336,
            352.85898
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            374.542056,
            345.56298,
            405.949496,
            352.85898
          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-054",
      "source_page": 4,
      "text": "als unbewegliches Vermögen.",
      "words": [
        {
          "bbox": [
            63.77536,
            351.26754,
            73.8456,
            358.56354
          ],
          "text": "als"
        },
        {
          "bbox": [
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            351.26754,
            129.53688,
            358.56354
          ],
          "text": "unbewegliches"
        },
        {
          "bbox": [
            131.7596,
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            358.56354
          ],
          "text": "Vermögen."
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-055",
      "source_page": 4,
      "text": "(3) Für Zwecke dieses Artikels beinhalten Gewinne aus dem",
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        {
          "bbox": [
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            321.839416,
            367.0797
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            326.326936,
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            337.687176,
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          ],
          "text": "Für"
        },
        {
          "bbox": [
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            359.7837,
            368.286056,
            367.0797
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            370.973176,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            396.873656,
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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            463.206696,
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          ],
          "text": "beinhalten"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            500.100856,
            359.7837,
            512.885016,
            367.0797
          ],
          "text": "aus"
        },
        {
          "bbox": [
            515.573256,
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            531.476296,
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          ],
          "text": "dem"
        }
      ]
    },
    {
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      "id": "pdf-004-line-056",
      "source_page": 4,
      "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittelbaren Nut-",
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        {
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "1"
        },
        {
          "bbox": [
            119.43464,
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            130.09712,
            373.92602
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            132.64328,
            366.63002,
            142.12176,
            373.92602
          ],
          "text": "für"
        },
        {
          "bbox": [
            144.66648,
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            155.48016,
            373.92602
          ],
          "text": "die"
        },
        {
          "bbox": [
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            191.2652,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            193.81072,
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            206.55288,
            373.92602
          ],
          "text": "aus"
        },
        {
          "bbox": [
            209.09952,
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            220.80064,
            373.92602
          ],
          "text": "der"
        },
        {
          "bbox": [
            223.34536,
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          ],
          "text": "unmittelbaren"
        },
        {
          "bbox": [
            274.69296,
            366.63002,
            290.5472,
            373.92602
          ],
          "text": "Nut-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-057",
      "source_page": 4,
      "text": "Betrieb von Seeschiffen, Luftfahrzeugen und Binnenschiffen",
      "words": [
        {
          "bbox": [
            304.704696,
            369.35058,
            331.007976,
            376.64658
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            334.995576,
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            348.213336,
            376.64658
          ],
          "text": "von"
        },
        {
          "bbox": [
            352.201976,
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          ],
          "text": "Seeschiffen,"
        },
        {
          "bbox": [
            401.159976,
            369.35058,
            455.641256,
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          ],
          "text": "Luftfahrzeugen"
        },
        {
          "bbox": [
            459.629896,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            477.433816,
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          ],
          "text": "Binnenschiffen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-058",
      "source_page": 4,
      "text": "zung, der Vermietung oder Verpachtung sowie jeder anderen Art",
      "words": [
        {
          "bbox": [
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          ],
          "text": "zung,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            98.96208,
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          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
            141.28952,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            159.55,
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          ],
          "text": "Verpachtung"
        },
        {
          "bbox": [
            206.75632,
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
            229.4428,
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          ],
          "text": "jeder"
        },
        {
          "bbox": [
            249.17408,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            280.15928,
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          ],
          "text": "Art"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-059",
      "source_page": 4,
      "text": "auch die Gewinne aus der",
      "words": [
        {
          "bbox": [
            304.704296,
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            322.189336,
            386.21346
          ],
          "text": "auch"
        },
        {
          "bbox": [
            324.411336,
            378.91746,
            335.224856,
            386.21346
          ],
          "text": "die"
        },
        {
          "bbox": [
            337.446456,
            378.91746,
            368.840056,
            386.21346
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            371.061656,
            378.91746,
            383.803816,
            386.21346
          ],
          "text": "aus"
        },
        {
          "bbox": [
            386.026536,
            378.91746,
            397.727576,
            386.21346
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        63.77512,
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        208.60448,
        393.05986
      ],
      "id": "pdf-004-line-060",
      "source_page": 4,
      "text": "der Nutzung unbeweglichen Vermögens.",
      "words": [
        {
          "bbox": [
            63.77512,
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            75.47624,
            393.05986
          ],
          "text": "der"
        },
        {
          "bbox": [
            77.69704,
            385.76386,
            107.76552,
            393.05986
          ],
          "text": "Nutzung"
        },
        {
          "bbox": [
            109.988,
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          ],
          "text": "unbeweglichen"
        },
        {
          "bbox": [
            166.12672,
            385.76386,
            208.60448,
            393.05986
          ],
          "text": "Vermögens."
        }
      ]
    },
    {
      "bbox": [
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        531.475816,
        400.43418
      ],
      "id": "pdf-004-line-061",
      "source_page": 4,
      "text": "a) gelegentlichen Vermietung von leeren Seeschiffen, Luftfahr-",
      "words": [
        {
          "bbox": [
            304.704136,
            393.13818,
            311.071016,
            400.43418
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.459976,
            393.13818,
            369.306056,
            400.43418
          ],
          "text": "gelegentlichen"
        },
        {
          "bbox": [
            371.794776,
            393.13818,
            412.199176,
            400.43418
          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
            414.688376,
            393.13818,
            427.728136,
            400.43418
          ],
          "text": "von"
        },
        {
          "bbox": [
            430.216856,
            393.13818,
            451.842456,
            400.43418
          ],
          "text": "leeren"
        },
        {
          "bbox": [
            454.331176,
            393.13818,
            498.322616,
            400.43418
          ],
          "text": "Seeschiffen,"
        },
        {
          "bbox": [
            500.810776,
            393.13818,
            531.475816,
            400.43418
          ],
          "text": "Luftfahr-"
        }
      ]
    },
    {
      "bbox": [
        72.27872,
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        290.54664,
        408.42234
      ],
      "id": "pdf-004-line-062",
      "source_page": 4,
      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-",
      "words": [
        {
          "bbox": [
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            80.86832,
            408.42234
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            85.31392,
            401.12634,
            97.01616,
            408.42234
          ],
          "text": "Die"
        },
        {
          "bbox": [
            99.66096,
            401.12634,
            128.39248,
            408.42234
          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            131.03728,
            401.12634,
            135.48528,
            408.42234
          ],
          "text": "1"
        },
        {
          "bbox": [
            138.13048,
            401.12634,
            151.76904,
            408.42234
          ],
          "text": "und"
        },
        {
          "bbox": [
            154.4132,
            401.12634,
            158.8612,
            408.42234
          ],
          "text": "3"
        },
        {
          "bbox": [
            161.5064,
            401.12634,
            183.33328,
            408.42234
          ],
          "text": "gelten"
        },
        {
          "bbox": [
            185.97848,
            401.12634,
            203.46352,
            408.42234
          ],
          "text": "auch"
        },
        {
          "bbox": [
            206.10872,
            401.12634,
            215.5872,
            408.42234
          ],
          "text": "für"
        },
        {
          "bbox": [
            218.2312,
            401.12634,
            251.47072,
            408.42234
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            254.11552,
            401.12634,
            266.85768,
            408.42234
          ],
          "text": "aus"
        },
        {
          "bbox": [
            269.5036,
            401.12634,
            290.54664,
            408.42234
          ],
          "text": "unbe-"
        }
      ]
    },
    {
      "bbox": [
        317.459656,
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        410.00106
      ],
      "id": "pdf-004-line-063",
      "source_page": 4,
      "text": "zeugen und Binnenschiffen, und",
      "words": [
        {
          "bbox": [
            317.459656,
            402.70506,
            343.231736,
            410.00106
          ],
          "text": "zeugen"
        },
        {
          "bbox": [
            345.453736,
            402.70506,
            359.092296,
            410.00106
          ],
          "text": "und"
        },
        {
          "bbox": [
            361.313176,
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            416.421816,
            410.00106
          ],
          "text": "Binnenschiffen,"
        },
        {
          "bbox": [
            418.643256,
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            410.00106
          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
        63.77464,
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        218.44776,
        417.98922
      ],
      "id": "pdf-004-line-064",
      "source_page": 4,
      "text": "weglichem Vermögen eines Unternehmens.",
      "words": [
        {
          "bbox": [
            63.77464,
            410.69322,
            102.13552,
            417.98922
          ],
          "text": "weglichem"
        },
        {
          "bbox": [
            104.35656,
            410.69322,
            140.61104,
            417.98922
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            142.83304,
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            417.98922
          ],
          "text": "eines"
        },
        {
          "bbox": [
            163.86824,
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            218.44776,
            417.98922
          ],
          "text": "Unternehmens."
        }
      ]
    },
    {
      "bbox": [
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        424.22178
      ],
      "id": "pdf-004-line-065",
      "source_page": 4,
      "text": "b) Nutzung oder Vermietung von Containern (einschließlich",
      "words": [
        {
          "bbox": [
            304.703576,
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            311.517736,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.459416,
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            348.061496,
            424.22178
          ],
          "text": "Nutzung"
        },
        {
          "bbox": [
            352.304376,
            416.92578,
            368.864216,
            424.22178
          ],
          "text": "oder"
        },
        {
          "bbox": [
            373.105416,
            416.92578,
            414.310456,
            424.22178
          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
            418.553336,
            416.92578,
            431.771096,
            424.22178
          ],
          "text": "von"
        },
        {
          "bbox": [
            436.013336,
            416.92578,
            476.070536,
            424.22178
          ],
          "text": "Containern"
        },
        {
          "bbox": [
            480.312776,
            416.92578,
            531.474776,
            424.22178
          ],
          "text": "(einschließlich"
        }
      ]
    },
    {
      "bbox": [
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        531.476056,
        433.78866
      ],
      "id": "pdf-004-line-066",
      "source_page": 4,
      "text": "Trailern und zugehöriger Ausstattung, die dem Transport der",
      "words": [
        {
          "bbox": [
            317.459176,
            426.49266,
            343.000776,
            433.78866
          ],
          "text": "Trailern"
        },
        {
          "bbox": [
            345.212376,
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            358.850936,
            433.78866
          ],
          "text": "und"
        },
        {
          "bbox": [
            361.061416,
            426.49266,
            403.262296,
            433.78866
          ],
          "text": "zugehöriger"
        },
        {
          "bbox": [
            405.472696,
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            450.667336,
            433.78866
          ],
          "text": "Ausstattung,"
        },
        {
          "bbox": [
            452.878376,
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            433.78866
          ],
          "text": "die"
        },
        {
          "bbox": [
            465.903096,
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            433.78866
          ],
          "text": "dem"
        },
        {
          "bbox": [
            483.974776,
            426.49266,
            517.563176,
            433.78866
          ],
          "text": "Transport"
        },
        {
          "bbox": [
            519.774936,
            426.49266,
            531.476056,
            433.78866
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        161.51352,
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      ],
      "id": "pdf-004-line-067",
      "source_page": 4,
      "text": "Artikel 7",
      "words": [
        {
          "bbox": [
            161.51352,
            434.05514,
            186.13792,
            441.22314
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            188.35912,
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            192.80712,
            441.22314
          ],
          "text": "7"
        }
      ]
    },
    {
      "bbox": [
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        443.35562
      ],
      "id": "pdf-004-line-068",
      "source_page": 4,
      "text": "Container dienen),",
      "words": [
        {
          "bbox": [
            317.458856,
            436.05962,
            352.269176,
            443.35562
          ],
          "text": "Container"
        },
        {
          "bbox": [
            354.489976,
            436.05962,
            382.786136,
            443.35562
          ],
          "text": "dienen),"
        }
      ]
    },
    {
      "bbox": [
        133.04568,
        449.41762,
        221.27432,
        456.58562
      ],
      "id": "pdf-004-line-069",
      "source_page": 4,
      "text": "Unternehmensgewinne",
      "words": [
        {
          "bbox": [
            133.04568,
            449.41762,
            221.27432,
            456.58562
          ],
          "text": "Unternehmensgewinne"
        }
      ]
    },
    {
      "bbox": [
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        450.28026,
        531.475016,
        457.57626
      ],
      "id": "pdf-004-line-070",
      "source_page": 4,
      "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen, Luftfahr-",
      "words": [
        {
          "bbox": [
            304.702776,
            450.28026,
            324.114776,
            457.57626
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            326.834376,
            450.28026,
            346.155256,
            457.57626
          ],
          "text": "diese"
        },
        {
          "bbox": [
            348.874456,
            450.28026,
            387.761736,
            457.57626
          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
            390.481336,
            450.28026,
            405.698776,
            457.57626
          ],
          "text": "zum"
        },
        {
          "bbox": [
            408.417336,
            450.28026,
            434.505336,
            457.57626
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            437.223816,
            450.28026,
            450.369816,
            457.57626
          ],
          "text": "von"
        },
        {
          "bbox": [
            453.089416,
            450.28026,
            497.665176,
            457.57626
          ],
          "text": "Seeschiffen,"
        },
        {
          "bbox": [
            500.384136,
            450.28026,
            531.475016,
            457.57626
          ],
          "text": "Luftfahr-"
        }
      ]
    },
    {
      "bbox": [
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        531.474936,
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      ],
      "id": "pdf-004-line-071",
      "source_page": 4,
      "text": "zeugen oder Binnenschiffen im internationalen Verkehr gehören.",
      "words": [
        {
          "bbox": [
            304.703016,
            459.84722,
            330.475096,
            467.14322
          ],
          "text": "zeugen"
        },
        {
          "bbox": [
            332.524456,
            459.84722,
            348.817256,
            467.14322
          ],
          "text": "oder"
        },
        {
          "bbox": [
            350.865416,
            459.84722,
            403.750776,
            467.14322
          ],
          "text": "Binnenschiffen"
        },
        {
          "bbox": [
            405.800136,
            459.84722,
            414.399496,
            467.14322
          ],
          "text": "im"
        },
        {
          "bbox": [
            416.447896,
            459.84722,
            468.938616,
            467.14322
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            470.987976,
            459.84722,
            498.017096,
            467.14322
          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
            500.065256,
            459.84722,
            531.474936,
            467.14322
          ],
          "text": "gehören."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-072",
      "source_page": 4,
      "text": "(1) Die Gewinne eines Unternehmens eines Vertragsstaats",
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        {
          "bbox": [
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            81.0456,
            472.07602
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            85.66912,
            464.78002,
            97.54928,
            472.07602
          ],
          "text": "Die"
        },
        {
          "bbox": [
            100.9872,
            464.78002,
            132.91472,
            472.07602
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            136.35264,
            464.78002,
            155.52096,
            472.07602
          ],
          "text": "eines"
        },
        {
          "bbox": [
            158.96,
            464.78002,
            212.29384,
            472.07602
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            215.73288,
            464.78002,
            234.9012,
            472.07602
          ],
          "text": "eines"
        },
        {
          "bbox": [
            238.34024,
            464.78002,
            290.54568,
            472.07602
          ],
          "text": "Vertragsstaats"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-073",
      "source_page": 4,
      "text": "(4) Befindet sich der Ort der tatsächlichen Geschäftsleitung",
      "words": [
        {
          "bbox": [
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            321.891736,
            481.36386
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.433416,
            474.06786,
            356.689976,
            481.36386
          ],
          "text": "Befindet"
        },
        {
          "bbox": [
            359.404776,
            474.06786,
            374.067096,
            481.36386
          ],
          "text": "sich"
        },
        {
          "bbox": [
            376.781576,
            474.06786,
            388.578696,
            481.36386
          ],
          "text": "der"
        },
        {
          "bbox": [
            391.292136,
            474.06786,
            402.687496,
            481.36386
          ],
          "text": "Ort"
        },
        {
          "bbox": [
            405.402296,
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            417.199416,
            481.36386
          ],
          "text": "der"
        },
        {
          "bbox": [
            419.912856,
            474.06786,
            467.896136,
            481.36386
          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            470.610616,
            474.06786,
            531.471896,
            481.36386
          ],
          "text": "Geschäftsleitung"
        }
      ]
    },
    {
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      ],
      "id": "pdf-004-line-074",
      "source_page": 4,
      "text": "können nur in diesem Staat besteuert werden, es sei denn, das",
      "words": [
        {
          "bbox": [
            63.77448,
            474.34698,
            90.0564,
            481.64298
          ],
          "text": "können"
        },
        {
          "bbox": [
            92.4696,
            474.34698,
            104.02816,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            115.07672,
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          "text": "diesem"
        },
        {
          "bbox": [
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          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "besteuert"
        },
        {
          "bbox": [
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          "text": "werden,"
        },
        {
          "bbox": [
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          "text": "es"
        },
        {
          "bbox": [
            242.4568,
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          ],
          "text": "sei"
        },
        {
          "bbox": [
            254.94104,
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          ],
          "text": "denn,"
        },
        {
          "bbox": [
            277.50936,
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          ],
          "text": "das"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-075",
      "source_page": 4,
      "text": "eines Unternehmens der See- oder Binnenschifffahrt an Bord",
      "words": [
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            383.019976,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            397.805416,
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          ],
          "text": "See-"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Binnenschifffahrt"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "Bord"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-076",
      "source_page": 4,
      "text": "Unternehmen übt seine Geschäftstätigkeit im anderen Vertrags-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            114.30136,
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          ],
          "text": "übt"
        },
        {
          "bbox": [
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          ],
          "text": "seine"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            258.0144,
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          ],
          "text": "Vertrags-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-077",
      "source_page": 4,
      "text": "eines Schiffes, so gilt er als in dem Vertragsstaat gelegen, in dem",
      "words": [
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Schiffes,"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "er"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            475.534296,
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          ],
          "text": "gelegen,"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-078",
      "source_page": 4,
      "text": "staat durch eine dort gelegene Betriebsstätte aus. Übt das Unter-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "staat"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "dort"
        },
        {
          "bbox": [
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          ],
          "text": "gelegene"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          "text": "aus."
        },
        {
          "bbox": [
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          ],
          "text": "Übt"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Unter-"
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      ]
    },
    {
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      "id": "pdf-004-line-079",
      "source_page": 4,
      "text": "der Heimathafen des Schiffes liegt, oder, wenn kein Heimat-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Heimathafen"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Schiffes"
        },
        {
          "bbox": [
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          ],
          "text": "liegt,"
        },
        {
          "bbox": [
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          ],
          "text": "oder,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "kein"
        },
        {
          "bbox": [
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          ],
          "text": "Heimat-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-080",
      "source_page": 4,
      "text": "nehmen seine Geschäftstätigkeit auf diese Weise aus, so kön-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nehmen"
        },
        {
          "bbox": [
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          ],
          "text": "seine"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            184.9592,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            198.83088,
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          ],
          "text": "diese"
        },
        {
          "bbox": [
            220.76392,
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          ],
          "text": "Weise"
        },
        {
          "bbox": [
            245.1676,
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          ],
          "text": "aus,"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "kön-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-081",
      "source_page": 4,
      "text": "hafen vorhanden ist, in dem Vertragsstaat, in dem die Person an-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "hafen"
        },
        {
          "bbox": [
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          ],
          "text": "vorhanden"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            386.289416,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            404.009096,
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          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            454.626856,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            462.756616,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "an-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-082",
      "source_page": 4,
      "text": "nen die Gewinne, die der Betriebsstätte in Übereinstimmung mit",
      "words": [
        {
          "bbox": [
            63.77448,
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            76.96464,
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          ],
          "text": "nen"
        },
        {
          "bbox": [
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            89.80384,
            519.91066
          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            154.03496,
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            205.87952,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Übereinstimmung"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-083",
      "source_page": 4,
      "text": "sässig ist, die das Schiff betreibt.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sässig"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
            370.621656,
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          ],
          "text": "Schiff"
        },
        {
          "bbox": [
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          ],
          "text": "betreibt."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-084",
      "source_page": 4,
      "text": "Absatz 2 zugerechnet werden können, im anderen Staat besteu-",
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        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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            94.70328,
            529.47754
          ],
          "text": "2"
        },
        {
          "bbox": [
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            140.5108,
            529.47754
          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
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            168.77112,
            529.47754
          ],
          "text": "werden"
        },
        {
          "bbox": [
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            199.15968,
            529.47754
          ],
          "text": "können,"
        },
        {
          "bbox": [
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            209.72488,
            529.47754
          ],
          "text": "im"
        },
        {
          "bbox": [
            211.70688,
            522.18154,
            240.64696,
            529.47754
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            242.63,
            522.18154,
            261.35112,
            529.47754
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            263.3344,
            522.18154,
            290.54768,
            529.47754
          ],
          "text": "besteu-"
        }
      ]
    },
    {
      "bbox": [
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        539.04442
      ],
      "id": "pdf-004-line-085",
      "source_page": 4,
      "text": "ert werden.",
      "words": [
        {
          "bbox": [
            63.77504,
            531.74842,
            73.29112,
            539.04442
          ],
          "text": "ert"
        },
        {
          "bbox": [
            75.51336,
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            539.04442
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-086",
      "source_page": 4,
      "text": "(5) Absatz 1 gilt auch für Gewinne aus der Beteiligung an ei-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
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            350.820936,
            543.41914
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            353.313816,
            536.12314,
            357.761816,
            543.41914
          ],
          "text": "1"
        },
        {
          "bbox": [
            360.254136,
            536.12314,
            370.916616,
            543.41914
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            373.409176,
            536.12314,
            390.894216,
            543.41914
          ],
          "text": "auch"
        },
        {
          "bbox": [
            393.386536,
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            402.865016,
            543.41914
          ],
          "text": "für"
        },
        {
          "bbox": [
            405.356136,
            536.12314,
            436.749736,
            543.41914
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            439.241656,
            536.12314,
            451.983816,
            543.41914
          ],
          "text": "aus"
        },
        {
          "bbox": [
            454.476856,
            536.12314,
            466.177896,
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Beteiligung"
        },
        {
          "bbox": [
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          "text": "an"
        },
        {
          "bbox": [
            522.291656,
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          "text": "ei-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-004-line-087",
      "source_page": 4,
      "text": "nem Pool, einer Betriebsgemeinschaft oder einer internationalen",
      "words": [
        {
          "bbox": [
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          "text": "nem"
        },
        {
          "bbox": [
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          ],
          "text": "Pool,"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsgemeinschaft"
        },
        {
          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          "text": "internationalen"
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      ]
    },
    {
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      "id": "pdf-004-line-088",
      "source_page": 4,
      "text": "(2) Im Sinne dieses Artikels und des Artikels 23 handelt es",
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        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "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": "Artikels"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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          ],
          "text": "23"
        },
        {
          "bbox": [
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          ],
          "text": "handelt"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        }
      ]
    },
    {
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      ],
      "id": "pdf-004-line-089",
      "source_page": 4,
      "text": "Betriebsstelle.",
      "words": [
        {
          "bbox": [
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            562.55298
          ],
          "text": "Betriebsstelle."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-090",
      "source_page": 4,
      "text": "sich bei den Gewinnen, die in jedem Vertragsstaat einer in Ab-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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            91.8292,
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            94.50512,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            110.68464,
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          ],
          "text": "Gewinnen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            165.00576,
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            563.97378
          ],
          "text": "in"
        },
        {
          "bbox": [
            173.91432,
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          ],
          "text": "jedem"
        },
        {
          "bbox": [
            198.55768,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            248.39416,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            268.5824,
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            563.97378
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Ab-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-091",
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      "text": "satz 1 genannten Betriebsstätte zugerechnet werden können, um",
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        {
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            78.20544,
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          ],
          "text": "satz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "genannten"
        },
        {
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "zugerechnet"
        },
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          ],
          "text": "werden"
        },
        {
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          ],
          "text": "können,"
        },
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          "text": "um"
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      ]
    },
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      "id": "pdf-004-line-092",
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      "text": "die Gewinne, die die Betriebsstätte, insbesondere in ihren wirt-",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          "text": "Gewinne,"
        },
        {
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte,"
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          "text": "insbesondere"
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          ],
          "text": "in"
        },
        {
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            254.31168,
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          "text": "ihren"
        },
        {
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          "text": "wirt-"
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      ]
    },
    {
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      "id": "pdf-004-line-093",
      "source_page": 4,
      "text": "Artikel 9",
      "words": [
        {
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          ],
          "text": "Artikel"
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        {
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          "text": "9"
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      ]
    },
    {
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      ],
      "id": "pdf-004-line-094",
      "source_page": 4,
      "text": "schaftlichen Beziehungen mit anderen Teilen des Unternehmens,",
      "words": [
        {
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          "text": "schaftlichen"
        },
        {
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          ],
          "text": "Beziehungen"
        },
        {
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          ],
          "text": "mit"
        },
        {
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          ],
          "text": "anderen"
        },
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          ],
          "text": "Teilen"
        },
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmens,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-095",
      "source_page": 4,
      "text": "Verbundene Unternehmen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Verbundene"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        }
      ]
    },
    {
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      "id": "pdf-004-line-096",
      "source_page": 4,
      "text": "voraussichtlich erzielen würde, wenn sie ein eigenständiges und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "voraussichtlich"
        },
        {
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          ],
          "text": "erzielen"
        },
        {
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          ],
          "text": "würde,"
        },
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          ],
          "text": "wenn"
        },
        {
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          ],
          "text": "sie"
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          ],
          "text": "ein"
        },
        {
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          "text": "eigenständiges"
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          "text": "und"
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      ]
    },
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      "id": "pdf-004-line-097",
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      "text": "unabhängiges Unternehmen wäre und die gleichen oder ähn -",
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        {
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          ],
          "text": "unabhängiges"
        },
        {
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "wäre"
        },
        {
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          ],
          "text": "und"
        },
        {
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "gleichen"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "ähn"
        },
        {
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          ],
          "text": "-"
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      ]
    },
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      "id": "pdf-004-line-098",
      "source_page": 4,
      "text": "(1) Wenn",
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        {
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          ],
          "text": "(1)"
        },
        {
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          ],
          "text": "Wenn"
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      ]
    },
    {
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      "id": "pdf-004-line-099",
      "source_page": 4,
      "text": "lichen Tätigkeiten unter den gleichen oder ähnlichen Bedingungen",
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        {
          "bbox": [
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          ],
          "text": "lichen"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeiten"
        },
        {
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            143.133336,
            621.37618
          ],
          "text": "unter"
        },
        {
          "bbox": [
            144.938936,
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            158.216536,
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          ],
          "text": "den"
        },
        {
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          ],
          "text": "gleichen"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "ähnlichen"
        },
        {
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          ],
          "text": "Bedingungen"
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      ]
    },
    {
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      ],
      "id": "pdf-004-line-100",
      "source_page": 4,
      "text": "a) ein Unternehmen eines Vertragsstaates unmittelbar oder mit-",
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        {
          "bbox": [
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            311.067016,
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          ],
          "text": "a)"
        },
        {
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          ],
          "text": "ein"
        },
        {
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          ],
          "text": "Unternehmen"
        },
        {
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          ],
          "text": "eines"
        },
        {
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          ],
          "text": "Vertragsstaates"
        },
        {
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          ],
          "text": "unmittelbar"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "mit-"
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      ]
    },
    {
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      ],
      "id": "pdf-004-line-101",
      "source_page": 4,
      "text": "ausübt, unter Berücksichtigung der durch die Betriebsstätte und",
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        {
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          ],
          "text": "ausübt,"
        },
        {
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          ],
          "text": "unter"
        },
        {
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          ],
          "text": "Berücksichtigung"
        },
        {
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            188.198936,
            630.94338
          ],
          "text": "der"
        },
        {
          "bbox": [
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            210.573336,
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          ],
          "text": "durch"
        },
        {
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
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            630.94338
          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
        317.455496,
        629.70586,
        531.470776,
        637.00186
      ],
      "id": "pdf-004-line-102",
      "source_page": 4,
      "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-",
      "words": [
        {
          "bbox": [
            317.455496,
            629.70586,
            337.648696,
            637.00186
          ],
          "text": "telbar"
        },
        {
          "bbox": [
            339.666456,
            629.70586,
            348.409336,
            637.00186
          ],
          "text": "an"
        },
        {
          "bbox": [
            350.428296,
            629.70586,
            362.129336,
            637.00186
          ],
          "text": "der"
        },
        {
          "bbox": [
            364.147096,
            629.70586,
            426.511496,
            637.00186
          ],
          "text": "Geschäftsleitung,"
        },
        {
          "bbox": [
            428.529896,
            629.70586,
            440.230936,
            637.00186
          ],
          "text": "der"
        },
        {
          "bbox": [
            442.248696,
            629.70586,
            474.001656,
            637.00186
          ],
          "text": "Kontrolle"
        },
        {
          "bbox": [
            476.020216,
            629.70586,
            492.313016,
            637.00186
          ],
          "text": "oder"
        },
        {
          "bbox": [
            494.330776,
            629.70586,
            510.191816,
            637.00186
          ],
          "text": "dem"
        },
        {
          "bbox": [
            512.209816,
            629.70586,
            531.470776,
            637.00186
          ],
          "text": "Kapi-"
        }
      ]
    },
    {
      "bbox": [
        63.773336,
        633.21458,
        290.546136,
        640.51058
      ],
      "id": "pdf-004-line-103",
      "source_page": 4,
      "text": "durch die anderen Teile des Unternehmens ausgeübten Funk -",
      "words": [
        {
          "bbox": [
            63.773336,
            633.21458,
            84.558136,
            640.51058
          ],
          "text": "durch"
        },
        {
          "bbox": [
            87.308536,
            633.21458,
            98.289336,
            640.51058
          ],
          "text": "die"
        },
        {
          "bbox": [
            101.038936,
            633.21458,
            130.579736,
            640.51058
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            133.330136,
            633.21458,
            149.628536,
            640.51058
          ],
          "text": "Teile"
        },
        {
          "bbox": [
            152.378136,
            633.21458,
            165.582136,
            640.51058
          ],
          "text": "des"
        },
        {
          "bbox": [
            168.333336,
            633.21458,
            221.609336,
            640.51058
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            224.360536,
            633.21458,
            267.096536,
            640.51058
          ],
          "text": "ausgeübten"
        },
        {
          "bbox": [
            269.846936,
            633.21458,
            287.351736,
            640.51058
          ],
          "text": "Funk"
        },
        {
          "bbox": [
            287.434136,
            633.21458,
            290.546136,
            640.51058
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        317.454616,
        639.27274,
        531.470936,
        646.56874
      ],
      "id": "pdf-004-line-104",
      "source_page": 4,
      "text": "tal eines Unternehmens des anderen Vertragsstaates betei-",
      "words": [
        {
          "bbox": [
            317.454616,
            639.27274,
            326.056696,
            646.56874
          ],
          "text": "tal"
        },
        {
          "bbox": [
            328.729096,
            639.27274,
            347.564856,
            646.56874
          ],
          "text": "eines"
        },
        {
          "bbox": [
            350.237816,
            639.27274,
            402.657336,
            646.56874
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            405.330296,
            639.27274,
            418.379016,
            646.56874
          ],
          "text": "des"
        },
        {
          "bbox": [
            421.051976,
            639.27274,
            450.126696,
            646.56874
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            452.799016,
            639.27274,
            508.126536,
            646.56874
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            510.799496,
            639.27274,
            531.470936,
            646.56874
          ],
          "text": "betei-"
        }
      ]
    },
    {
      "bbox": [
        63.774136,
        642.78178,
        290.550936,
        650.07778
      ],
      "id": "pdf-004-line-105",
      "source_page": 4,
      "text": "tionen, der genutzten Wirtschaftsgüter und der übernommenen",
      "words": [
        {
          "bbox": [
            63.774136,
            642.78178,
            88.074136,
            650.07778
          ],
          "text": "tionen,"
        },
        {
          "bbox": [
            90.583736,
            642.78178,
            102.285336,
            650.07778
          ],
          "text": "der"
        },
        {
          "bbox": [
            104.794936,
            642.78178,
            140.100536,
            650.07778
          ],
          "text": "genutzten"
        },
        {
          "bbox": [
            142.610936,
            642.78178,
            201.365336,
            650.07778
          ],
          "text": "Wirtschaftsgüter"
        },
        {
          "bbox": [
            203.874936,
            642.78178,
            217.513336,
            650.07778
          ],
          "text": "und"
        },
        {
          "bbox": [
            220.022936,
            642.78178,
            231.724536,
            650.07778
          ],
          "text": "der"
        },
        {
          "bbox": [
            234.234136,
            642.78178,
            290.550936,
            650.07778
          ],
          "text": "übernommenen"
        }
      ]
    },
    {
      "bbox": [
        317.455016,
        648.83978,
        359.372856,
        656.13578
      ],
      "id": "pdf-004-line-106",
      "source_page": 4,
      "text": "ligt ist, oder",
      "words": [
        {
          "bbox": [
            317.455016,
            648.83978,
            328.117496,
            656.13578
          ],
          "text": "ligt"
        },
        {
          "bbox": [
            330.339736,
            648.83978,
            340.858616,
            656.13578
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            343.080056,
            648.83978,
            359.372856,
            656.13578
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        63.778936,
        652.34898,
        161.730136,
        659.64498
      ],
      "id": "pdf-004-line-107",
      "source_page": 4,
      "text": "Risiken des Unternehmens.",
      "words": [
        {
          "bbox": [
            63.778936,
            652.34898,
            89.668536,
            659.64498
          ],
          "text": "Risiken"
        },
        {
          "bbox": [
            91.890136,
            652.34898,
            104.927736,
            659.64498
          ],
          "text": "des"
        },
        {
          "bbox": [
            107.150136,
            652.34898,
            161.730136,
            659.64498
          ],
          "text": "Unternehmens."
        }
      ]
    },
    {
      "bbox": [
        304.699096,
        663.06034,
        531.471096,
        670.35634
      ],
      "id": "pdf-004-line-108",
      "source_page": 4,
      "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-",
      "words": [
        {
          "bbox": [
            304.699096,
            663.06034,
            311.513256,
            670.35634
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.454936,
            663.06034,
            352.534536,
            670.35634
          ],
          "text": "dieselben"
        },
        {
          "bbox": [
            355.490296,
            663.06034,
            389.697896,
            670.35634
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            392.653656,
            663.06034,
            433.748056,
            670.35634
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            436.702776,
            663.06034,
            453.262616,
            670.35634
          ],
          "text": "oder"
        },
        {
          "bbox": [
            456.217336,
            663.06034,
            488.239416,
            670.35634
          ],
          "text": "mittelbar"
        },
        {
          "bbox": [
            491.194136,
            663.06034,
            500.026056,
            670.35634
          ],
          "text": "an"
        },
        {
          "bbox": [
            502.981816,
            663.06034,
            514.860856,
            670.35634
          ],
          "text": "der"
        },
        {
          "bbox": [
            517.815576,
            663.06034,
            531.471096,
            670.35634
          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
        72.282936,
        667.71138,
        290.551736,
        675.00738
      ],
      "id": "pdf-004-line-109",
      "source_page": 4,
      "text": "(3) Wenn in Übereinstimmung mit Absatz 2 ein Vertragsstaat",
      "words": [
        {
          "bbox": [
            72.282936,
            667.71138,
            80.872536,
            675.00738
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            85.318136,
            667.71138,
            105.721336,
            675.00738
          ],
          "text": "Wenn"
        },
        {
          "bbox": [
            108.238136,
            667.71138,
            114.461336,
            675.00738
          ],
          "text": "in"
        },
        {
          "bbox": [
            116.978136,
            667.71138,
            180.251736,
            675.00738
          ],
          "text": "Übereinstimmung"
        },
        {
          "bbox": [
            182.769336,
            667.71138,
            193.886936,
            675.00738
          ],
          "text": "mit"
        },
        {
          "bbox": [
            196.403736,
            667.71138,
            220.983736,
            675.00738
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            223.501336,
            667.71138,
            227.949336,
            675.00738
          ],
          "text": "2"
        },
        {
          "bbox": [
            230.466136,
            667.71138,
            240.984536,
            675.00738
          ],
          "text": "ein"
        },
        {
          "bbox": [
            243.501336,
            667.71138,
            290.551736,
            675.00738
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        317.455176,
        672.62722,
        531.470216,
        679.92322
      ],
      "id": "pdf-004-line-110",
      "source_page": 4,
      "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-",
      "words": [
        {
          "bbox": [
            317.455176,
            672.62722,
            369.861176,
            679.92322
          ],
          "text": "schäftsleitung,"
        },
        {
          "bbox": [
            372.556056,
            672.62722,
            384.315256,
            679.92322
          ],
          "text": "der"
        },
        {
          "bbox": [
            387.009576,
            672.62722,
            418.994856,
            679.92322
          ],
          "text": "Kontrolle"
        },
        {
          "bbox": [
            421.690056,
            672.62722,
            438.070056,
            679.92322
          ],
          "text": "oder"
        },
        {
          "bbox": [
            440.764376,
            672.62722,
            456.683576,
            679.92322
          ],
          "text": "dem"
        },
        {
          "bbox": [
            459.378056,
            672.62722,
            484.291256,
            679.92322
          ],
          "text": "Kapital"
        },
        {
          "bbox": [
            486.986856,
            672.62722,
            505.915576,
            679.92322
          ],
          "text": "eines"
        },
        {
          "bbox": [
            508.611736,
            672.62722,
            531.470216,
            679.92322
          ],
          "text": "Unter-"
        }
      ]
    },
    {
      "bbox": [
        63.780536,
        677.27858,
        290.549336,
        684.57458
      ],
      "id": "pdf-004-line-111",
      "source_page": 4,
      "text": "die Gewinne, die der Betriebsstätte eines Unternehmens eines",
      "words": [
        {
          "bbox": [
            63.780536,
            677.27858,
            74.646936,
            684.57458
          ],
          "text": "die"
        },
        {
          "bbox": [
            77.338936,
            677.27858,
            111.138936,
            684.57458
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            113.830936,
            677.27858,
            124.697336,
            684.57458
          ],
          "text": "die"
        },
        {
          "bbox": [
            127.389336,
            677.27858,
            139.142936,
            684.57458
          ],
          "text": "der"
        },
        {
          "bbox": [
            141.834136,
            677.27858,
            191.993336,
            684.57458
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            194.685336,
            677.27858,
            213.602136,
            684.57458
          ],
          "text": "eines"
        },
        {
          "bbox": [
            216.295736,
            677.27858,
            268.938936,
            684.57458
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            271.632536,
            677.27858,
            290.549336,
            684.57458
          ],
          "text": "eines"
        }
      ]
    },
    {
      "bbox": [
        317.455256,
        682.19426,
        531.470856,
        689.49026
      ],
      "id": "pdf-004-line-112",
      "source_page": 4,
      "text": "nehmens eines Vertragsstaates und eines Unternehmens des",
      "words": [
        {
          "bbox": [
            317.455256,
            682.19426,
            349.885896,
            689.49026
          ],
          "text": "nehmens"
        },
        {
          "bbox": [
            351.832376,
            682.19426,
            370.429256,
            689.49026
          ],
          "text": "eines"
        },
        {
          "bbox": [
            372.375736,
            682.19426,
            426.866856,
            689.49026
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            428.813336,
            682.19426,
            442.344216,
            689.49026
          ],
          "text": "und"
        },
        {
          "bbox": [
            444.288936,
            682.19426,
            462.885816,
            689.49026
          ],
          "text": "eines"
        },
        {
          "bbox": [
            464.832296,
            682.19426,
            516.595016,
            689.49026
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            518.541496,
            682.19426,
            531.470856,
            689.49026
          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
        63.778136,
        686.84578,
        290.543736,
        694.14178
      ],
      "id": "pdf-004-line-113",
      "source_page": 4,
      "text": "Vertragsstaats zugerechnet werden können, berichtigt und dem-",
      "words": [
        {
          "bbox": [
            63.778136,
            686.84578,
            114.498936,
            694.14178
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            116.474136,
            686.84578,
            160.210136,
            694.14178
          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
            162.184536,
            686.84578,
            188.418136,
            694.14178
          ],
          "text": "werden"
        },
        {
          "bbox": [
            190.391736,
            686.84578,
            218.743736,
            694.14178
          ],
          "text": "können,"
        },
        {
          "bbox": [
            220.717336,
            686.84578,
            254.113336,
            694.14178
          ],
          "text": "berichtigt"
        },
        {
          "bbox": [
            256.088536,
            686.84578,
            269.675736,
            694.14178
          ],
          "text": "und"
        },
        {
          "bbox": [
            271.648536,
            686.84578,
            290.543736,
            694.14178
          ],
          "text": "dem-"
        }
      ]
    },
    {
      "bbox": [
        317.455016,
        691.76114,
        453.787976,
        699.05714
      ],
      "id": "pdf-004-line-114",
      "source_page": 4,
      "text": "anderen Vertragsstaates beteiligt sind,",
      "words": [
        {
          "bbox": [
            317.455016,
            691.76114,
            346.494696,
            699.05714
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            348.716696,
            691.76114,
            403.962536,
            699.05714
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            406.185256,
            691.76114,
            434.376936,
            699.05714
          ],
          "text": "beteiligt"
        },
        {
          "bbox": [
            436.599176,
            691.76114,
            453.787976,
            699.05714
          ],
          "text": "sind,"
        }
      ]
    },
    {
      "bbox": [
        63.770936,
        696.41298,
        290.538136,
        703.70898
      ],
      "id": "pdf-004-line-115",
      "source_page": 4,
      "text": "entsprechend Gewinne des Unternehmens besteuert, die bereits",
      "words": [
        {
          "bbox": [
            63.770936,
            696.41298,
            112.411736,
            703.70898
          ],
          "text": "entsprechend"
        },
        {
          "bbox": [
            114.373336,
            696.41298,
            145.546136,
            703.70898
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            147.507736,
            696.41298,
            160.470936,
            703.70898
          ],
          "text": "des"
        },
        {
          "bbox": [
            162.434136,
            696.41298,
            214.382136,
            703.70898
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            216.345336,
            696.41298,
            251.952536,
            703.70898
          ],
          "text": "besteuert,"
        },
        {
          "bbox": [
            253.914136,
            696.41298,
            264.654136,
            703.70898
          ],
          "text": "die"
        },
        {
          "bbox": [
            266.615736,
            696.41298,
            290.538136,
            703.70898
          ],
          "text": "bereits"
        }
      ]
    },
    {
      "bbox": [
        63.766936,
        705.98018,
        290.543736,
        713.27618
      ],
      "id": "pdf-004-line-116",
      "source_page": 4,
      "text": "im anderen Staat besteuert wurden, wird der andere Staat, so-",
      "words": [
        {
          "bbox": [
            63.766936,
            705.98018,
            72.366136,
            713.27618
          ],
          "text": "im"
        },
        {
          "bbox": [
            75.008536,
            705.98018,
            104.049336,
            713.27618
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            106.692536,
            705.98018,
            125.480536,
            713.27618
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            128.123736,
            705.98018,
            161.842136,
            713.27618
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            164.485336,
            705.98018,
            193.221336,
            713.27618
          ],
          "text": "wurden,"
        },
        {
          "bbox": [
            195.863736,
            705.98018,
            210.962936,
            713.27618
          ],
          "text": "wird"
        },
        {
          "bbox": [
            213.605336,
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            225.306936,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            227.949336,
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          ],
          "text": "andere"
        },
        {
          "bbox": [
            255.186136,
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          ],
          "text": "Staat,"
        },
        {
          "bbox": [
            278.839736,
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          ],
          "text": "so-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-117",
      "source_page": 4,
      "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-",
      "words": [
        {
          "bbox": [
            304.698936,
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            318.337496,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            320.719736,
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            326.943096,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            329.326456,
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          ],
          "text": "diesen"
        },
        {
          "bbox": [
            355.265096,
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          ],
          "text": "Fällen"
        },
        {
          "bbox": [
            378.443976,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            391.640456,
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          ],
          "text": "beiden"
        },
        {
          "bbox": [
            418.321256,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            469.060776,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            477.667496,
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          ],
          "text": "ihren"
        },
        {
          "bbox": [
            497.533976,
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          ],
          "text": "kaufmän-"
        }
      ]
    },
    {
      "bbox": [
        63.771736,
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      ],
      "id": "pdf-004-line-118",
      "source_page": 4,
      "text": "weit es erforderlich ist um eine Doppelbesteuerung dieser Ge-",
      "words": [
        {
          "bbox": [
            63.771736,
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            78.539736,
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          ],
          "text": "weit"
        },
        {
          "bbox": [
            81.244536,
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            89.578136,
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "erforderlich"
        },
        {
          "bbox": [
            135.854136,
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            144.226136,
            722.84338
          ],
          "text": "ist"
        },
        {
          "bbox": [
            146.930936,
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            158.240536,
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          ],
          "text": "um"
        },
        {
          "bbox": [
            160.944536,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            178.578136,
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          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
            252.322936,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            276.990936,
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          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-119",
      "source_page": 4,
      "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-",
      "words": [
        {
          "bbox": [
            304.698136,
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            332.076936,
            722.84474
          ],
          "text": "nischen"
        },
        {
          "bbox": [
            334.021736,
            715.54874,
            350.150216,
            722.84474
          ],
          "text": "oder"
        },
        {
          "bbox": [
            352.093896,
            715.54874,
            391.026936,
            722.84474
          ],
          "text": "finanziellen"
        },
        {
          "bbox": [
            392.971736,
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            438.734696,
            722.84474
          ],
          "text": "Beziehungen"
        },
        {
          "bbox": [
            440.679496,
            715.54874,
            449.367576,
            722.84474
          ],
          "text": "an"
        },
        {
          "bbox": [
            451.312376,
            715.54874,
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          ],
          "text": "vereinbarte"
        },
        {
          "bbox": [
            492.494856,
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            722.84474
          ],
          "text": "oder"
        },
        {
          "bbox": [
            510.567016,
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            722.84474
          ],
          "text": "aufer-"
        }
      ]
    },
    {
      "bbox": [
        63.771736,
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        732.41058
      ],
      "id": "pdf-004-line-120",
      "source_page": 4,
      "text": "winne zu beseitigen, eine angemessene Berichtigung der auf die-",
      "words": [
        {
          "bbox": [
            63.771736,
            725.11458,
            84.492536,
            732.41058
          ],
          "text": "winne"
        },
        {
          "bbox": [
            86.414136,
            725.11458,
            94.625336,
            732.41058
          ],
          "text": "zu"
        },
        {
          "bbox": [
            96.547736,
            725.11458,
            134.737336,
            732.41058
          ],
          "text": "beseitigen,"
        },
        {
          "bbox": [
            136.658936,
            725.11458,
            151.241336,
            732.41058
          ],
          "text": "eine"
        },
        {
          "bbox": [
            153.162936,
            725.11458,
            202.176536,
            732.41058
          ],
          "text": "angemessene"
        },
        {
          "bbox": [
            204.098136,
            725.11458,
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          ],
          "text": "Berichtigung"
        },
        {
          "bbox": [
            250.500536,
            725.11458,
            262.047736,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            263.968536,
            725.11458,
            274.924536,
            732.41058
          ],
          "text": "auf"
        },
        {
          "bbox": [
            276.846936,
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            290.539736,
            732.41058
          ],
          "text": "die-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-121",
      "source_page": 4,
      "text": "legte Bedingungen gebunden sind, die von denen abweichen,",
      "words": [
        {
          "bbox": [
            304.697976,
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            322.323816,
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          ],
          "text": "legte"
        },
        {
          "bbox": [
            325.051416,
            725.11562,
            373.225496,
            732.41162
          ],
          "text": "Bedingungen"
        },
        {
          "bbox": [
            375.953416,
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            412.392296,
            732.41162
          ],
          "text": "gebunden"
        },
        {
          "bbox": [
            415.120216,
            725.11562,
            432.555016,
            732.41162
          ],
          "text": "sind,"
        },
        {
          "bbox": [
            435.282296,
            725.11562,
            446.218856,
            732.41162
          ],
          "text": "die"
        },
        {
          "bbox": [
            448.946456,
            725.11562,
            462.109256,
            732.41162
          ],
          "text": "von"
        },
        {
          "bbox": [
            464.837176,
            725.11562,
            487.310376,
            732.41162
          ],
          "text": "denen"
        },
        {
          "bbox": [
            490.038296,
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            732.41162
          ],
          "text": "abweichen,"
        }
      ]
    },
    {
      "bbox": [
        63.767736,
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        290.541336,
        741.97778
      ],
      "id": "pdf-004-line-122",
      "source_page": 4,
      "text": "se Gewinne erhobenen Steuer vornehmen, wenn er der",
      "words": [
        {
          "bbox": [
            63.767736,
            734.68178,
            72.152536,
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          ],
          "text": "se"
        },
        {
          "bbox": [
            78.198936,
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            110.125336,
            741.97778
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            116.171736,
            734.68178,
            155.106936,
            741.97778
          ],
          "text": "erhobenen"
        },
        {
          "bbox": [
            161.153336,
            734.68178,
            184.879736,
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            190.925336,
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            233.957336,
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          ],
          "text": "vornehmen,"
        },
        {
          "bbox": [
            240.002936,
            734.68178,
            259.522136,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            265.568536,
            734.68178,
            272.616536,
            741.97778
          ],
          "text": "er"
        },
        {
          "bbox": [
            278.662136,
            734.68178,
            290.541336,
            741.97778
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        304.697656,
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        741.9785
      ],
      "id": "pdf-004-line-123",
      "source_page": 4,
      "text": "die unabhängige Unternehmen miteinander vereinbaren würden,",
      "words": [
        {
          "bbox": [
            304.697656,
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            315.469096,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            317.447416,
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            363.613256,
            741.9785
          ],
          "text": "unabhängige"
        },
        {
          "bbox": [
            365.591576,
            734.6825,
            413.737496,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            415.716136,
            734.6825,
            457.486136,
            741.9785
          ],
          "text": "miteinander"
        },
        {
          "bbox": [
            459.463656,
            734.6825,
            500.881016,
            741.9785
          ],
          "text": "vereinbaren"
        },
        {
          "bbox": [
            502.859656,
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          ],
          "text": "würden,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-124",
      "source_page": 4,
      "text": "Berichtigung des erstgenannten Staats zustimmt; wenn der an-",
      "words": [
        {
          "bbox": [
            63.768536,
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            109.094936,
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          ],
          "text": "Berichtigung"
        },
        {
          "bbox": [
            111.478136,
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            124.515736,
            751.54498
          ],
          "text": "des"
        },
        {
          "bbox": [
            126.898936,
            744.24898,
            178.064536,
            751.54498
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            180.446936,
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            203.234136,
            751.54498
          ],
          "text": "Staats"
        },
        {
          "bbox": [
            205.617336,
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            240.586936,
            751.54498
          ],
          "text": "zustimmt;"
        },
        {
          "bbox": [
            242.968536,
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            262.221336,
            751.54498
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            264.603736,
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            276.305336,
            751.54498
          ],
          "text": "der"
        },
        {
          "bbox": [
            278.686936,
            744.24898,
            290.541336,
            751.54498
          ],
          "text": "an-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-125",
      "source_page": 4,
      "text": "so dürfen die Gewinne, die eines der Unternehmen ohne diese",
      "words": [
        {
          "bbox": [
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            313.294696,
            751.54554
          ],
          "text": "so"
        },
        {
          "bbox": [
            315.965816,
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            338.963816,
            751.54554
          ],
          "text": "dürfen"
        },
        {
          "bbox": [
            341.634376,
            744.24954,
            352.456216,
            751.54554
          ],
          "text": "die"
        },
        {
          "bbox": [
            355.126536,
            744.24954,
            388.771976,
            751.54554
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            391.441976,
            744.24954,
            402.263816,
            751.54554
          ],
          "text": "die"
        },
        {
          "bbox": [
            404.934136,
            744.24954,
            423.763256,
            751.54554
          ],
          "text": "eines"
        },
        {
          "bbox": [
            426.434536,
            744.24954,
            438.143976,
            751.54554
          ],
          "text": "der"
        },
        {
          "bbox": [
            440.813336,
            744.24954,
            489.210856,
            751.54554
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            491.881416,
            744.24954,
            509.676056,
            751.54554
          ],
          "text": "ohne"
        },
        {
          "bbox": [
            512.346376,
            744.24954,
            531.471256,
            751.54554
          ],
          "text": "diese"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-126",
      "source_page": 4,
      "text": "dere Vertragsstaat nicht zustimmt, werden die Vertragsstaaten",
      "words": [
        {
          "bbox": [
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            79.762136,
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          ],
          "text": "dere"
        },
        {
          "bbox": [
            82.475736,
            753.81618,
            130.093336,
            761.11218
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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            150.480536,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            153.194936,
            753.81618,
            188.543736,
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          ],
          "text": "zustimmt,"
        },
        {
          "bbox": [
            191.256536,
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            217.853336,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            220.566936,
            753.81618,
            231.474936,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            234.188536,
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            290.545336,
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          ],
          "text": "Vertragsstaaten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-127",
      "source_page": 4,
      "text": "Bedingungen erzielt hätte, wegen dieser Bedingungen aber nicht",
      "words": [
        {
          "bbox": [
            304.698536,
            753.81642,
            351.766456,
            761.11242
          ],
          "text": "Bedingungen"
        },
        {
          "bbox": [
            353.716936,
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            374.584856,
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          ],
          "text": "erzielt"
        },
        {
          "bbox": [
            376.535656,
            753.81642,
            396.492376,
            761.11242
          ],
          "text": "hätte,"
        },
        {
          "bbox": [
            398.442296,
            753.81642,
            421.937896,
            761.11242
          ],
          "text": "wegen"
        },
        {
          "bbox": [
            423.888376,
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            445.414056,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            447.363496,
            753.81642,
            494.431416,
            761.11242
          ],
          "text": "Bedingungen"
        },
        {
          "bbox": [
            496.381896,
            753.81642,
            512.230376,
            761.11242
          ],
          "text": "aber"
        },
        {
          "bbox": [
            514.179736,
            753.81642,
            531.467976,
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          ],
          "text": "nicht"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-128",
      "source_page": 4,
      "text": "erzielt hat, den Gewinnen dieses Unternehmens zugerechnet und",
      "words": [
        {
          "bbox": [
            304.698136,
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            325.374936,
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          ],
          "text": "erzielt"
        },
        {
          "bbox": [
            327.293896,
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            340.536776,
            770.6793
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            342.454856,
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            355.778056,
            770.6793
          ],
          "text": "den"
        },
        {
          "bbox": [
            357.696776,
            763.3833,
            392.970616,
            770.6793
          ],
          "text": "Gewinnen"
        },
        {
          "bbox": [
            394.889336,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            419.511416,
            763.3833,
            470.976376,
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            472.895816,
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          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
            517.996056,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-129",
      "source_page": 4,
      "text": "eine daraus resultierende Doppelbesteuerung durch ein Verstän-",
      "words": [
        {
          "bbox": [
            63.774936,
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            78.506936,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "daraus"
        },
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