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      "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-",
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          "text": "Vertragsstaat"
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          "text": "den"
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          "text": "eines"
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      "text": "videnden besteuern, es sei denn, dass diese Dividenden an eine",
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          "text": "besteuern,"
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          "text": "es"
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          "text": "sei"
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          "text": "denn,"
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          "text": "dass"
        },
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          "text": "diese"
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      "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-",
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          "text": "dieses"
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      "text": "im anderen Staat ansässige Person gezahlt werden oder dass",
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          "text": "anderen"
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      "text": "chend besteuert –, mit denen ein Unternehmen des anderen Ver-",
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      "text": "die Beteiligung, für die die Dividenden gezahlt werden, tatsäch-",
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          "text": "die"
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          "text": "tatsäch-"
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      "text": "tragsstaates in diesem Staat besteuert worden ist, und handelt",
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          "text": "in"
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          "text": "diesem"
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          "text": "worden"
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          "text": "ist,"
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      "text": "lich zu einer im anderen Staat gelegenen Betriebsstätte gehört,",
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          "text": "zu"
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          "text": "einer"
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          "text": "im"
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          "text": "anderen"
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          "text": "sich"
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          "text": "bei"
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          "text": "um"
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          "text": "solche,"
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      "text": "noch Gewinne der Gesellschaft einer Steuer für nichtausgeschüt-",
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          "text": "der"
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          "text": "Gesellschaft"
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          "text": "einer"
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          "text": "Steuer"
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          "text": "für"
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          "text": "nichtausgeschüt-"
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      "text": "ternehmen des erstgenannten Staates erzielt hätte, wenn die zwi-",
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          "text": "des"
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        {
          "bbox": [
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          "text": "erstgenannten"
        },
        {
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          "text": "Staates"
        },
        {
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          "text": "erzielt"
        },
        {
          "bbox": [
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          "text": "hätte,"
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          "text": "wenn"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "zwi-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-014",
      "source_page": 5,
      "text": "tete Gewinne unterwerfen, selbst wenn die gezahlten Dividenden",
      "words": [
        {
          "bbox": [
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          "text": "tete"
        },
        {
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          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "unterwerfen,"
        },
        {
          "bbox": [
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          ],
          "text": "selbst"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            455.842654,
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          ],
          "text": "gezahlten"
        },
        {
          "bbox": [
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          "text": "Dividenden"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-015",
      "source_page": 5,
      "text": "schen den beiden Unternehmen vereinbarten Bedingungen die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "schen"
        },
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "beiden"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        },
        {
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          ],
          "text": "vereinbarten"
        },
        {
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          ],
          "text": "Bedingungen"
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          "text": "die"
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      ]
    },
    {
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      "id": "pdf-005-line-016",
      "source_page": 5,
      "text": "oder die nichtausgeschütteten Gewinne ganz oder teilweise aus",
      "words": [
        {
          "bbox": [
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          "text": "oder"
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "nichtausgeschütteten"
        },
        {
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          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "ganz"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "teilweise"
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        {
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          "text": "aus"
        }
      ]
    },
    {
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      ],
      "id": "pdf-005-line-017",
      "source_page": 5,
      "text": "gleichen gewesen wären, die unabhängige Unternehmen mitein -",
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        {
          "bbox": [
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          ],
          "text": "gleichen"
        },
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          ],
          "text": "gewesen"
        },
        {
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          ],
          "text": "wären,"
        },
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "unabhängige"
        },
        {
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "mitein"
        },
        {
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          "text": "-"
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      ]
    },
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      "id": "pdf-005-line-018",
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      "text": "im anderen Staat erzielten Gewinnen oder Einkünften bestehen.",
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        {
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          "text": "im"
        },
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          "text": "anderen"
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          "text": "Staat"
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          "text": "erzielten"
        },
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          "text": "Gewinnen"
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          ],
          "text": "oder"
        },
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          "text": "Einkünften"
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          "text": "bestehen."
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      ]
    },
    {
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      "id": "pdf-005-line-019",
      "source_page": 5,
      "text": "ander vereinbaren würden, so nimmt der andere Staat eine ent-",
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        {
          "bbox": [
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          "text": "ander"
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        {
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          "text": "vereinbaren"
        },
        {
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          ],
          "text": "würden,"
        },
        {
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          "text": "nimmt"
        },
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "andere"
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          "text": "Staat"
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          "text": "eine"
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          "text": "ent-"
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      "id": "pdf-005-line-020",
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      "text": "sprechende Änderung der dort von diesen Gewinnen erhobenen",
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          "text": "sprechende"
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          "text": "der"
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          "text": "dort"
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          "text": "von"
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          "text": "diesen"
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    },
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      "text": "Artikel 11",
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          "text": "Artikel"
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          "text": "11"
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      ]
    },
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      "id": "pdf-005-line-022",
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      "text": "Steuer vor. Bei dieser Änderung sind die übrigen Bestimmungen",
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        {
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          ],
          "text": "Steuer"
        },
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          ],
          "text": "vor."
        },
        {
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          ],
          "text": "Bei"
        },
        {
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          ],
          "text": "dieser"
        },
        {
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          ],
          "text": "Änderung"
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        {
          "bbox": [
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          ],
          "text": "sind"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "übrigen"
        },
        {
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          ],
          "text": "Bestimmungen"
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      ]
    },
    {
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      "id": "pdf-005-line-023",
      "source_page": 5,
      "text": "Zinsen",
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        {
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          ],
          "text": "Zinsen"
        }
      ]
    },
    {
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      "id": "pdf-005-line-024",
      "source_page": 5,
      "text": "dieses Abkommens zu berücksichtigen; erforderlichenfalls wer-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
        },
        {
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "berücksichtigen;"
        },
        {
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          ],
          "text": "erforderlichenfalls"
        },
        {
          "bbox": [
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          ],
          "text": "wer-"
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      ]
    },
    {
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      "id": "pdf-005-line-025",
      "source_page": 5,
      "text": "den die zuständigen Behörden der Vertragsstaaten einander kon-",
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        {
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          "text": "den"
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          ],
          "text": "die"
        },
        {
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          "text": "zuständigen"
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          ],
          "text": "Behörden"
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "Vertragsstaaten"
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          ],
          "text": "einander"
        },
        {
          "bbox": [
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          ],
          "text": "kon-"
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      ]
    },
    {
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      "id": "pdf-005-line-026",
      "source_page": 5,
      "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an eine",
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        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Zinsen,"
        },
        {
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            365.190494,
            198.68832
          ],
          "text": "die"
        },
        {
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          ],
          "text": "aus"
        },
        {
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
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        {
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          ],
          "text": "stammen"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        }
      ]
    },
    {
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      "id": "pdf-005-line-027",
      "source_page": 5,
      "text": "sultieren.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sultieren."
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      ]
    },
    {
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      ],
      "id": "pdf-005-line-028",
      "source_page": 5,
      "text": "im anderen Vertragsstaat ansässige Person gezahlt werden, kön-",
      "words": [
        {
          "bbox": [
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            200.95928,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
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          "text": "Vertragsstaat"
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        {
          "bbox": [
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          "text": "ansässige"
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          "text": "Person"
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        {
          "bbox": [
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          "text": "gezahlt"
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        {
          "bbox": [
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          "text": "werden,"
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        {
          "bbox": [
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          "text": "kön-"
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      ]
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    {
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      "text": "nen nur in dem anderen Staat besteuert werden.",
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        {
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          "text": "nen"
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          "text": "nur"
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          "text": "in"
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          "text": "dem"
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          "text": "anderen"
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          "text": "Staat"
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          "text": "besteuert"
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          "text": "werden."
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      ]
    },
    {
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      "id": "pdf-005-line-030",
      "source_page": 5,
      "text": "Artikel 10",
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          "text": "Artikel"
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          "text": "10"
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      ]
    },
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      "id": "pdf-005-line-031",
      "source_page": 5,
      "text": "(2) Einkünfte aus Rechten oder Forderungen mit Gewinnbe-",
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        {
          "bbox": [
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          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "Rechten"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Forderungen"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          "text": "Gewinnbe-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-032",
      "source_page": 5,
      "text": "teiligung einschließlich der Einkünfte eines stillen Gesellschafters",
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        {
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          ],
          "text": "teiligung"
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        {
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          ],
          "text": "einschließlich"
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          ],
          "text": "der"
        },
        {
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          "text": "Einkünfte"
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        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "stillen"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschafters"
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      ]
    },
    {
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      "text": "Dividenden",
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        {
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          "text": "Dividenden"
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      ]
    },
    {
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      "text": "aus seiner Beteiligung als stiller Gesellschafter oder aus partiari-",
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        {
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          ],
          "text": "aus"
        },
        {
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          ],
          "text": "seiner"
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          "text": "Beteiligung"
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          "text": "als"
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          "text": "stiller"
        },
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          "text": "oder"
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        {
          "bbox": [
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          "text": "aus"
        },
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          "bbox": [
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          "text": "partiari-"
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    },
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      "source_page": 5,
      "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-",
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        {
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          "text": "(1)"
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          "text": "Dividenden,"
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          "text": "die"
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        {
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          "text": "eine"
        },
        {
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          "text": "in"
        },
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          "text": "einem"
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        {
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          "text": "ansässige"
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          "text": "Ge-"
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      "text": "schen Darlehen und Gewinnobligationen können jedoch auch in",
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          ],
          "text": "schen"
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          "text": "Darlehen"
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          "text": "und"
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          ],
          "text": "Gewinnobligationen"
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          "bbox": [
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          ],
          "text": "können"
        },
        {
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          ],
          "text": "jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "in"
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      ]
    },
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      "id": "pdf-005-line-037",
      "source_page": 5,
      "text": "sellschaft an eine im anderen Vertragsstaat ansässige Person",
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        {
          "bbox": [
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          "text": "sellschaft"
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          ],
          "text": "an"
        },
        {
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          ],
          "text": "eine"
        },
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          "text": "im"
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          ],
          "text": "anderen"
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          "text": "Vertragsstaat"
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    },
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      "text": "dem Vertragsstaat, aus dem sie stammen, nach dem Recht die-",
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        {
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          "text": "dem"
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        {
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          "text": "Vertragsstaat,"
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          ],
          "text": "aus"
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          "text": "dem"
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          "text": "sie"
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          "text": "stammen,"
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          ],
          "text": "nach"
        },
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
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          "bbox": [
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          "text": "die-"
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      ]
    },
    {
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      "id": "pdf-005-line-039",
      "source_page": 5,
      "text": "zahlt, können im anderen Staat besteuert werden.",
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        {
          "bbox": [
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          ],
          "text": "zahlt,"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
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        {
          "bbox": [
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          "text": "besteuert"
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        {
          "bbox": [
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          "text": "werden."
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      ]
    },
    {
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      "id": "pdf-005-line-040",
      "source_page": 5,
      "text": "ses Staates besteuert werden.",
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        {
          "bbox": [
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          ],
          "text": "ses"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
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          "bbox": [
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          "text": "besteuert"
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        {
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          "text": "werden."
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      ]
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      "id": "pdf-005-line-041",
      "source_page": 5,
      "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-",
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        {
          "bbox": [
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          "text": "(2)"
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          "text": "Diese"
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          ],
          "text": "Dividenden"
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          "bbox": [
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          ],
          "text": "können"
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          ],
          "text": "jedoch"
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          ],
          "text": "auch"
        },
        {
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          ],
          "text": "in"
        },
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertrags-"
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      "id": "pdf-005-line-042",
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      "text": "(3) Der in diesem Artikel verwendete Ausdruck „Zinsen“ be-",
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          "text": "(3)"
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          "bbox": [
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          ],
          "text": "Der"
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          ],
          "text": "in"
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          "text": "diesem"
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          "text": "Artikel"
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          "text": "verwendete"
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        {
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          ],
          "text": "Ausdruck"
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        {
          "bbox": [
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          ],
          "text": "„Zinsen“"
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          "text": "be-"
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          "text": "Losanleihen."
        },
        {
          "bbox": [
            518.880691,
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          "text": "Der"
        }
      ]
    },
    {
      "bbox": [
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      "source_page": 5,
      "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-",
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        {
          "bbox": [
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          "text": "zungsberechtigte"
        },
        {
          "bbox": [
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          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
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          ],
          "text": "(jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "keine"
        },
        {
          "bbox": [
            253.853774,
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          ],
          "text": "Personen-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-057",
      "source_page": 5,
      "text": "Ausdruck „Zinsen“ umfasst jedoch keine Einkünfte im Sinne des",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "„Zinsen“"
        },
        {
          "bbox": [
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          ],
          "text": "umfasst"
        },
        {
          "bbox": [
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          ],
          "text": "jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "keine"
        },
        {
          "bbox": [
            450.573731,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            485.747651,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
        },
        {
          "bbox": [
            518.444211,
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          ],
          "text": "des"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-058",
      "source_page": 5,
      "text": "gesellschaft) ist, die im Zeitpunkt des Zufließens der Dividen-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gesellschaft)"
        },
        {
          "bbox": [
            122.938654,
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            135.357614,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            148.096254,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            158.644734,
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          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            194.012094,
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            206.999774,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            208.975374,
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          ],
          "text": "Zufließens"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            260.945134,
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          ],
          "text": "Dividen-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-059",
      "source_page": 5,
      "text": "Artikels 10. Zuschläge für verspätete Zahlung gelten nicht als Zin-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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          ],
          "text": "10."
        },
        {
          "bbox": [
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          ],
          "text": "Zuschläge"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          "text": "verspätete"
        },
        {
          "bbox": [
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          ],
          "text": "Zahlung"
        },
        {
          "bbox": [
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          "text": "nicht"
        },
        {
          "bbox": [
            505.704051,
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          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "Zin-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-060",
      "source_page": 5,
      "text": "den, während eines ununterbrochenen Zeitraums von",
      "words": [
        {
          "bbox": [
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            92.509134,
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          ],
          "text": "den,"
        },
        {
          "bbox": [
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          ],
          "text": "während"
        },
        {
          "bbox": [
            136.530974,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            162.040734,
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          ],
          "text": "ununterbrochenen"
        },
        {
          "bbox": [
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          "text": "Zeitraums"
        },
        {
          "bbox": [
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          "text": "von"
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    },
    {
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      "id": "pdf-005-line-061",
      "source_page": 5,
      "text": "sen im Sinne dieses Artikels.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sen"
        },
        {
          "bbox": [
            319.662291,
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
        },
        {
          "bbox": [
            352.853811,
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          "text": "dieses"
        },
        {
          "bbox": [
            378.183811,
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          "text": "Artikels."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-062",
      "source_page": 5,
      "text": "mindestens zwölf Monaten, eine unmittelbare Beteiligung von",
      "words": [
        {
          "bbox": [
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          "text": "mindestens"
        },
        {
          "bbox": [
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          ],
          "text": "zwölf"
        },
        {
          "bbox": [
            139.363214,
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          ],
          "text": "Monaten,"
        },
        {
          "bbox": [
            174.488654,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            191.020254,
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          "text": "unmittelbare"
        },
        {
          "bbox": [
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          ],
          "text": "Beteiligung"
        },
        {
          "bbox": [
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          "text": "von"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-063",
      "source_page": 5,
      "text": "mindestens 10 Prozent der stimmberechtigten Anteile der die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            119.376334,
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            128.231214,
            399.62112
          ],
          "text": "10"
        },
        {
          "bbox": [
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            156.893934,
            399.62112
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            158.853534,
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            170.473774,
            399.62112
          ],
          "text": "der"
        },
        {
          "bbox": [
            172.431854,
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            399.62112
          ],
          "text": "stimmberechtigten"
        },
        {
          "bbox": [
            240.327774,
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          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            266.238654,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "die"
        }
      ]
    },
    {
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      "id": "pdf-005-line-064",
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      "text": "(4) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-",
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        {
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          "text": "(4)"
        },
        {
          "bbox": [
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          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "1"
        },
        {
          "bbox": [
            361.859091,
            395.33304,
            370.332371,
            402.62904
          ],
          "text": "ist"
        },
        {
          "bbox": [
            373.229411,
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            391.069971,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            393.967011,
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          ],
          "text": "anzuwenden,"
        },
        {
          "bbox": [
            445.295011,
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            402.62904
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            467.711331,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            482.486051,
            395.33304,
            488.798371,
            402.62904
          ],
          "text": "in"
        },
        {
          "bbox": [
            491.695091,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            516.583171,
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          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-065",
      "source_page": 5,
      "text": "Dividenden zahlenden Gesellschaft hält;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
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          ],
          "text": "zahlenden"
        },
        {
          "bbox": [
            157.713214,
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            201.848414,
            409.188
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            204.070654,
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          ],
          "text": "hält;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-066",
      "source_page": 5,
      "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tragsstaat"
        },
        {
          "bbox": [
            342.427811,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            380.354131,
            404.9,
            454.618691,
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          ],
          "text": "Nutzungsberechtigte"
        },
        {
          "bbox": [
            456.844851,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            467.669811,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            498.936051,
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            412.196
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-067",
      "source_page": 5,
      "text": "staat, aus dem die Zinsen stammen, eine Geschäftstätigkeit",
      "words": [
        {
          "bbox": [
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          ],
          "text": "staat,"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            364.619571,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Zinsen"
        },
        {
          "bbox": [
            407.019171,
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          ],
          "text": "stammen,"
        },
        {
          "bbox": [
            446.622131,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftstätigkeit"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-068",
      "source_page": 5,
      "text": "b) 5 Prozent des Bruttobetrages der Dividenden, wenn der Nut-",
      "words": [
        {
          "bbox": [
            63.777374,
            415.89904,
            70.591614,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.533294,
            415.89904,
            80.981294,
            423.19504
          ],
          "text": "5"
        },
        {
          "bbox": [
            82.968334,
            415.89904,
            109.838014,
            423.19504
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            111.825214,
            415.89904,
            124.836894,
            423.19504
          ],
          "text": "des"
        },
        {
          "bbox": [
            126.824574,
            415.89904,
            179.987454,
            423.19504
          ],
          "text": "Bruttobetrages"
        },
        {
          "bbox": [
            181.975134,
            415.89904,
            193.650814,
            423.19504
          ],
          "text": "der"
        },
        {
          "bbox": [
            195.636574,
            415.89904,
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          ],
          "text": "Dividenden,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            261.072094,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            274.733614,
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            290.549774,
            423.19504
          ],
          "text": "Nut-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-069",
      "source_page": 5,
      "text": "durch eine dort gelegene Betriebsstätte ausübt und die Forde-",
      "words": [
        {
          "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": "ausübt"
        },
        {
          "bbox": [
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          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Forde-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-070",
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      "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-",
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        {
          "bbox": [
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          ],
          "text": "zungsberechtigte"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
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          ],
          "text": "(jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "keine"
        },
        {
          "bbox": [
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          ],
          "text": "Personen-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-071",
      "source_page": 5,
      "text": "rung, für die die Zinsen gezahlt werden, tatsächlich zu dieser Be-",
      "words": [
        {
          "bbox": [
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          "text": "rung,"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
            336.186851,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            348.865731,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Zinsen"
        },
        {
          "bbox": [
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          "text": "gezahlt"
        },
        {
          "bbox": [
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          "text": "werden,"
        },
        {
          "bbox": [
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          "text": "tatsächlich"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          "text": "dieser"
        },
        {
          "bbox": [
            518.672211,
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          ],
          "text": "Be-"
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      ]
    },
    {
      "bbox": [
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      "text": "gesellschaft) ist, die unmittelbar über mindestens 10 Prozent",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gesellschaft)"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            148.813534,
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          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
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          ],
          "text": "über"
        },
        {
          "bbox": [
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          ],
          "text": "mindestens"
        },
        {
          "bbox": [
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          ],
          "text": "10"
        },
        {
          "bbox": [
            263.602974,
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          ],
          "text": "Prozent"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-073",
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      "text": "triebsstätte gehört. In diesem Fall ist Artikel 7 anzuwenden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "triebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "gehört."
        },
        {
          "bbox": [
            374.555731,
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          ],
          "text": "In"
        },
        {
          "bbox": [
            383.296051,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
            425.723731,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
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          ],
          "text": "7"
        },
        {
          "bbox": [
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          ],
          "text": "anzuwenden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-074",
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      "text": "der stimmberechtigten Anteile der die Dividenden zahlenden",
      "words": [
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            90.281134,
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          ],
          "text": "stimmberechtigten"
        },
        {
          "bbox": [
            158.912334,
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          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            185.154894,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            198.903214,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            211.764894,
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            253.964574,
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          ],
          "text": "zahlenden"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-075",
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      "text": "Gesellschaft verfügt, und auf die Dividenden Buchstabe a",
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        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
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          ],
          "text": "verfügt,"
        },
        {
          "bbox": [
            155.272494,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            172.028174,
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            183.316254,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            186.256574,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            200.188174,
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            244.080334,
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          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
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          ],
          "text": "a"
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      ]
    },
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      "id": "pdf-005-line-076",
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      "text": "(5) Zinsen gelten dann als aus einem Vertragsstaat stammend,",
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        {
          "bbox": [
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
            325.924691,
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          ],
          "text": "Zinsen"
        },
        {
          "bbox": [
            351.310451,
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
            374.670851,
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          ],
          "text": "dann"
        },
        {
          "bbox": [
            394.292131,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            406.129731,
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            418.716531,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            420.639251,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            443.885891,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "stammend,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-077",
      "source_page": 5,
      "text": "nicht anzuwenden ist;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            96.240254,
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          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
            143.781214,
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          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-078",
      "source_page": 5,
      "text": "wenn der Schuldner eine in diesem Staat ansässige Person ist.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            340.695251,
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          ],
          "text": "Schuldner"
        },
        {
          "bbox": [
            379.513891,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            396.850131,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            405.596611,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            434.050051,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            455.360931,
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          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            520.949491,
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          "text": "ist."
        }
      ]
    },
    {
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      "id": "pdf-005-line-079",
      "source_page": 5,
      "text": "Hat aber der Schuldner der Zinsen, ohne Rücksicht darauf, ob",
      "words": [
        {
          "bbox": [
            304.696291,
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          ],
          "text": "Hat"
        },
        {
          "bbox": [
            320.016531,
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          ],
          "text": "aber"
        },
        {
          "bbox": [
            338.762211,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            353.191891,
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          ],
          "text": "Schuldner"
        },
        {
          "bbox": [
            392.343971,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            406.773651,
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          ],
          "text": "Zinsen,"
        },
        {
          "bbox": [
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          ],
          "text": "ohne"
        },
        {
          "bbox": [
            456.195811,
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          ],
          "text": "Rücksicht"
        },
        {
          "bbox": [
            494.461091,
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          ],
          "text": "darauf,"
        },
        {
          "bbox": [
            522.113891,
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          ],
          "text": "ob"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-080",
      "source_page": 5,
      "text": "c) 15 Prozent des Bruttobetrages der Dividenden in allen ande-",
      "words": [
        {
          "bbox": [
            63.777134,
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            70.144014,
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          ],
          "text": "c)"
        },
        {
          "bbox": [
            76.533054,
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          ],
          "text": "15"
        },
        {
          "bbox": [
            87.460094,
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            114.405774,
            485.03672
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            116.437774,
            477.74072,
            129.474894,
            485.03672
          ],
          "text": "des"
        },
        {
          "bbox": [
            131.507374,
            477.74072,
            184.835294,
            485.03672
          ],
          "text": "Bruttobetrages"
        },
        {
          "bbox": [
            186.867774,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            200.599454,
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            242.782494,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            251.037694,
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          ],
          "text": "allen"
        },
        {
          "bbox": [
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          ],
          "text": "ande-"
        }
      ]
    },
    {
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      "id": "pdf-005-line-081",
      "source_page": 5,
      "text": "er in einem Vertragsstaat ansässig ist oder nicht, in einem Ver-",
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        {
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          ],
          "text": "er"
        },
        {
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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": "ansässig"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "nicht,"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Ver-"
        }
      ]
    },
    {
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      "id": "pdf-005-line-082",
      "source_page": 5,
      "text": "ren Fällen.",
      "words": [
        {
          "bbox": [
            76.532654,
            487.30768,
            87.793134,
            494.60368
          ],
          "text": "ren"
        },
        {
          "bbox": [
            90.015134,
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          ],
          "text": "Fällen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-083",
      "source_page": 5,
      "text": "tragsstaat eine Betriebsstätte und ist die Schuld, für die die Zin-",
      "words": [
        {
          "bbox": [
            304.695731,
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          ],
          "text": "tragsstaat"
        },
        {
          "bbox": [
            342.345091,
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            357.158611,
            502.49912
          ],
          "text": "eine"
        },
        {
          "bbox": [
            359.303171,
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            409.122371,
            502.49912
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            411.266931,
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            424.905491,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            427.049331,
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            435.344691,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            437.489891,
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            448.303411,
            502.49912
          ],
          "text": "die"
        },
        {
          "bbox": [
            450.447971,
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            477.562531,
            502.49912
          ],
          "text": "Schuld,"
        },
        {
          "bbox": [
            479.706931,
            495.20312,
            489.185411,
            502.49912
          ],
          "text": "für"
        },
        {
          "bbox": [
            491.329171,
            495.20312,
            502.142691,
            502.49912
          ],
          "text": "die"
        },
        {
          "bbox": [
            504.287251,
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            515.100771,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            517.245411,
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          ],
          "text": "Zin-"
        }
      ]
    },
    {
      "bbox": [
        63.776654,
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      ],
      "id": "pdf-005-line-084",
      "source_page": 5,
      "text": "Im Fall von Dividenden, die von einer deutschen Immobilien-Ak-",
      "words": [
        {
          "bbox": [
            63.776654,
            501.31472,
            72.670974,
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          ],
          "text": "Im"
        },
        {
          "bbox": [
            74.784974,
            501.31472,
            86.838254,
            508.61072
          ],
          "text": "Fall"
        },
        {
          "bbox": [
            88.953294,
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            101.993054,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            104.108014,
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            508.61072
          ],
          "text": "Dividenden,"
        },
        {
          "bbox": [
            148.596814,
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            159.410494,
            508.61072
          ],
          "text": "die"
        },
        {
          "bbox": [
            161.525054,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            176.679774,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            196.270014,
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            508.61072
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            235.873934,
            501.31472,
            290.547934,
            508.61072
          ],
          "text": "Immobilien-Ak-"
        }
      ]
    },
    {
      "bbox": [
        304.695171,
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        531.466211,
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      ],
      "id": "pdf-005-line-085",
      "source_page": 5,
      "text": "sen gezahlt werden, für Zwecke der Betriebsstätte eingegangen",
      "words": [
        {
          "bbox": [
            304.695171,
            504.77,
            317.438051,
            512.066
          ],
          "text": "sen"
        },
        {
          "bbox": [
            319.560051,
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            345.275251,
            512.066
          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            347.397491,
            504.77,
            375.980771,
            512.066
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            378.102211,
            504.77,
            387.580691,
            512.066
          ],
          "text": "für"
        },
        {
          "bbox": [
            389.701491,
            504.77,
            417.509091,
            512.066
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            419.630691,
            504.77,
            431.331731,
            512.066
          ],
          "text": "der"
        },
        {
          "bbox": [
            433.452531,
            504.77,
            483.271731,
            512.066
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            485.393331,
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            512.066
          ],
          "text": "eingegangen"
        }
      ]
    },
    {
      "bbox": [
        63.776014,
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        290.547454,
        518.1776
      ],
      "id": "pdf-005-line-086",
      "source_page": 5,
      "text": "tiengesellschaft mit börsennotierten Anteilen (REIT AG), einem",
      "words": [
        {
          "bbox": [
            63.776014,
            510.8816,
            120.273854,
            518.1776
          ],
          "text": "tiengesellschaft"
        },
        {
          "bbox": [
            122.994174,
            510.8816,
            134.219054,
            518.1776
          ],
          "text": "mit"
        },
        {
          "bbox": [
            136.939374,
            510.8816,
            193.922974,
            518.1776
          ],
          "text": "börsennotierten"
        },
        {
          "bbox": [
            196.643054,
            510.8816,
            225.659534,
            518.1776
          ],
          "text": "Anteilen"
        },
        {
          "bbox": [
            228.379614,
            510.8816,
            247.691854,
            518.1776
          ],
          "text": "(REIT"
        },
        {
          "bbox": [
            250.412494,
            510.8816,
            265.977054,
            518.1776
          ],
          "text": "AG),"
        },
        {
          "bbox": [
            268.696574,
            510.8816,
            290.547454,
            518.1776
          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
        304.694691,
        514.33688,
        531.466691,
        521.63288
      ],
      "id": "pdf-005-line-087",
      "source_page": 5,
      "text": "worden und trägt die Betriebsstätte die Zinsen, so gelten die Zin-",
      "words": [
        {
          "bbox": [
            304.694691,
            514.33688,
            331.089171,
            521.63288
          ],
          "text": "worden"
        },
        {
          "bbox": [
            333.036291,
            514.33688,
            346.569731,
            521.63288
          ],
          "text": "und"
        },
        {
          "bbox": [
            348.515811,
            514.33688,
            364.700691,
            521.63288
          ],
          "text": "trägt"
        },
        {
          "bbox": [
            366.648131,
            514.33688,
            377.356691,
            521.63288
          ],
          "text": "die"
        },
        {
          "bbox": [
            379.303491,
            514.33688,
            428.440451,
            521.63288
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            430.387251,
            514.33688,
            441.095811,
            521.63288
          ],
          "text": "die"
        },
        {
          "bbox": [
            443.042611,
            514.33688,
            468.803011,
            521.63288
          ],
          "text": "Zinsen,"
        },
        {
          "bbox": [
            470.749491,
            514.33688,
            479.289011,
            521.63288
          ],
          "text": "so"
        },
        {
          "bbox": [
            481.236691,
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            521.63288
          ],
          "text": "gelten"
        },
        {
          "bbox": [
            504.748211,
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            515.456771,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            517.403571,
            514.33688,
            531.466691,
            521.63288
          ],
          "text": "Zin-"
        }
      ]
    },
    {
      "bbox": [
        63.776014,
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        527.74464
      ],
      "id": "pdf-005-line-088",
      "source_page": 5,
      "text": "deutschen Investmentfonds, einer deutschen Investmentaktien-",
      "words": [
        {
          "bbox": [
            63.776014,
            520.44864,
            101.264974,
            527.74464
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            103.395054,
            520.44864,
            165.183534,
            527.74464
          ],
          "text": "Investmentfonds,"
        },
        {
          "bbox": [
            167.313054,
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            184.789534,
            527.74464
          ],
          "text": "einer"
        },
        {
          "bbox": [
            186.918414,
            520.44864,
            224.407374,
            527.74464
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            226.537454,
            520.44864,
            290.547854,
            527.74464
          ],
          "text": "Investmentaktien-"
        }
      ]
    },
    {
      "bbox": [
        304.694611,
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      ],
      "id": "pdf-005-line-089",
      "source_page": 5,
      "text": "sen als aus dem Staat stammend, in dem die Betriebsstätte liegt.",
      "words": [
        {
          "bbox": [
            304.694611,
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          ],
          "text": "sen"
        },
        {
          "bbox": [
            319.239571,
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            329.178131,
            531.19976
          ],
          "text": "als"
        },
        {
          "bbox": [
            331.112611,
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            343.723091,
            531.19976
          ],
          "text": "aus"
        },
        {
          "bbox": [
            345.657571,
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            361.386931,
            531.19976
          ],
          "text": "dem"
        },
        {
          "bbox": [
            363.319731,
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            381.843731,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            383.777731,
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            423.418051,
            531.19976
          ],
          "text": "stammend,"
        },
        {
          "bbox": [
            425.351251,
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            431.508771,
            531.19976
          ],
          "text": "in"
        },
        {
          "bbox": [
            433.442611,
            523.90376,
            449.171971,
            531.19976
          ],
          "text": "dem"
        },
        {
          "bbox": [
            451.104771,
            523.90376,
            461.786611,
            531.19976
          ],
          "text": "die"
        },
        {
          "bbox": [
            463.720051,
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            531.19976
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            514.616051,
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          ],
          "text": "liegt."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-090",
      "source_page": 5,
      "text": "gesellschaft, einem liechtensteinischen OGAW oder einem liech-",
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        {
          "bbox": [
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            108.238414,
            537.31152
          ],
          "text": "gesellschaft,"
        },
        {
          "bbox": [
            110.202574,
            530.01552,
            131.699854,
            537.31152
          ],
          "text": "einem"
        },
        {
          "bbox": [
            133.663774,
            530.01552,
            200.989374,
            537.31152
          ],
          "text": "liechtensteinischen"
        },
        {
          "bbox": [
            202.954254,
            530.01552,
            227.445374,
            537.31152
          ],
          "text": "OGAW"
        },
        {
          "bbox": [
            229.409134,
            530.01552,
            245.597614,
            537.31152
          ],
          "text": "oder"
        },
        {
          "bbox": [
            247.561294,
            530.01552,
            269.058574,
            537.31152
          ],
          "text": "einem"
        },
        {
          "bbox": [
            271.022494,
            530.01552,
            290.548014,
            537.31152
          ],
          "text": "liech-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-091",
      "source_page": 5,
      "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungsbe-",
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        {
          "bbox": [
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            321.726771,
            544.96744
          ],
          "text": "(6)"
        },
        {
          "bbox": [
            326.110771,
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            359.575491,
            544.96744
          ],
          "text": "Bestehen"
        },
        {
          "bbox": [
            361.544371,
            537.67144,
            394.491411,
            544.96744
          ],
          "text": "zwischen"
        },
        {
          "bbox": [
            396.460291,
            537.67144,
            412.259731,
            544.96744
          ],
          "text": "dem"
        },
        {
          "bbox": [
            414.227651,
            537.67144,
            450.277971,
            544.96744
          ],
          "text": "Schuldner"
        },
        {
          "bbox": [
            452.245651,
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            465.822611,
            544.96744
          ],
          "text": "und"
        },
        {
          "bbox": [
            467.790371,
            537.67144,
            483.589811,
            544.96744
          ],
          "text": "dem"
        },
        {
          "bbox": [
            485.557731,
            537.67144,
            531.466451,
            544.96744
          ],
          "text": "Nutzungsbe-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-092",
      "source_page": 5,
      "text": "tensteinischen Investmentunternehmen gezahlt werden, ist",
      "words": [
        {
          "bbox": [
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            116.296254,
            546.8784
          ],
          "text": "tensteinischen"
        },
        {
          "bbox": [
            121.843374,
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            210.066654,
            546.8784
          ],
          "text": "Investmentunternehmen"
        },
        {
          "bbox": [
            215.613694,
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            241.862734,
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            247.410094,
            539.5824,
            276.527214,
            546.8784
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            282.073694,
            539.5824,
            290.546974,
            546.8784
          ],
          "text": "ist"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-093",
      "source_page": 5,
      "text": "rechtigten oder zwischen jedem von ihnen und einem Dritten be-",
      "words": [
        {
          "bbox": [
            304.694211,
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            339.981811,
            554.53432
          ],
          "text": "rechtigten"
        },
        {
          "bbox": [
            341.946051,
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            358.132771,
            554.53432
          ],
          "text": "oder"
        },
        {
          "bbox": [
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            393.010851,
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          ],
          "text": "zwischen"
        },
        {
          "bbox": [
            394.975091,
            547.23832,
            416.764931,
            554.53432
          ],
          "text": "jedem"
        },
        {
          "bbox": [
            418.728131,
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            431.697091,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            433.661331,
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            452.932531,
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          ],
          "text": "ihnen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            470.427651,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            493.885731,
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          ],
          "text": "Dritten"
        },
        {
          "bbox": [
            519.390131,
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          ],
          "text": "be-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-094",
      "source_page": 5,
      "text": "Buchstabe c und nicht Buchstabe a und b anzuwenden. Dieser",
      "words": [
        {
          "bbox": [
            63.775854,
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            102.296414,
            556.44528
          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
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            108.973854,
            556.44528
          ],
          "text": "c"
        },
        {
          "bbox": [
            111.355294,
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            124.993854,
            556.44528
          ],
          "text": "und"
        },
        {
          "bbox": [
            127.374654,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            147.241614,
            549.14928,
            185.762174,
            556.44528
          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
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            192.439614,
            556.44528
          ],
          "text": "a"
        },
        {
          "bbox": [
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            208.459614,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            210.840414,
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            215.584414,
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          ],
          "text": "b"
        },
        {
          "bbox": [
            217.965214,
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            265.507454,
            556.44528
          ],
          "text": "anzuwenden."
        },
        {
          "bbox": [
            267.888734,
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            290.548734,
            556.44528
          ],
          "text": "Dieser"
        }
      ]
    },
    {
      "bbox": [
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        564.10136
      ],
      "id": "pdf-005-line-095",
      "source_page": 5,
      "text": "sondere Beziehungen und übersteigen deshalb die Zinsen, ge-",
      "words": [
        {
          "bbox": [
            304.694931,
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            333.597731,
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          ],
          "text": "sondere"
        },
        {
          "bbox": [
            336.266051,
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            382.599251,
            564.10136
          ],
          "text": "Beziehungen"
        },
        {
          "bbox": [
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          "text": "die"
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          "text": "Gesellschaft"
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          "text": "in"
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          "text": "Bezug"
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      "text": "messen an der zugrundeliegenden Forderung, den Betrag, den",
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          "text": "an"
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          "text": "zugrundeliegenden"
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          "text": "den"
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          "text": "Betrag,"
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      "text": "auf die Gewinne, aus denen die Dividenden gezahlt werden.",
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          "text": "die"
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          "text": "Gewinne,"
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          "text": "aus"
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          "text": "die"
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          "text": "den"
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          "text": "kann"
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          "text": "eines"
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          "text": "Berück-"
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          "text": "Gewinnbeteiligung"
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          "text": "anderen"
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          "text": "Bestimmungen"
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          "text": "in"
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          "text": "Ge-"
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      "text": "steuert werden.",
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          "text": "steuert"
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      "text": "sellschaft ansässig ist, den Einkünften aus Aktien steuerlich",
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          "text": "ist,"
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          "text": "den"
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          "text": "Aktien"
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      "id": "pdf-005-line-111",
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      "text": "gleichgestellt sind sowie in der Bundesrepublik Deutschland",
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          "text": "Bundesrepublik"
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      "text": "Artikel 12",
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          "text": "Artikel"
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          "text": "12"
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      "id": "pdf-005-line-113",
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      "text": "Ausschüttungen auf Anteilsscheine an einem Investmentvermö-",
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          "text": "Ausschüttungen"
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          "text": "auf"
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          "text": "Anteilsscheine"
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          "text": "an"
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          "text": "einem"
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          "text": "Investmentvermö-"
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      "text": "gen und im Fürstentum Liechtenstein Ausschüttungen auf Antei-",
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          "text": "im"
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          "text": "Fürstentum"
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      "text": "Lizenzgebühren",
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      "text": "le an einem OGAW oder einem Investmentunternehmen.",
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      "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen und",
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      "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in",
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          "text": "2"
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          "text": "sind"
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          "text": "nicht"
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          "text": "anzuwenden,"
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          "text": "wenn"
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      "text": "deren Nutzungsberechtigter eine im anderen Vertragsstaat an-",
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      "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im anderen",
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      "text": "sässige Person ist, können nur im anderen Staat besteuert wer-",
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          "text": "können"
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          "text": "Staat"
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          "text": "in"
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          "text": "dem"
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          "text": "die"
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          "text": "die"
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          "text": "Dividenden"
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          "text": "zahlende"
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      "text": "den.",
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          "text": "den."
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      "text": "ansässig ist, eine Geschäftstätigkeit durch eine dort gelegene",
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          "text": "ansässig"
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      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Lizenzgebüh-",
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          "text": "Der"
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          "text": "in"
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      "text": "Betriebsstätte ausübt und die Beteiligung, für die die Dividenden",
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          "text": "Betriebsstätte"
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          "text": "die"
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      "text": "ren“ bedeutet – vorbehaltlich des Artikels 7 Absatz 4 – Vergütun-",
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          "text": "ren“"
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          "text": "bedeutet"
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          "text": "–"
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          "text": "vorbehaltlich"
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          "text": "des"
        },
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          "text": "Artikels"
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          "text": "7"
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          "text": "Absatz"
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          "text": "4"
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          "text": "–"
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          "text": "Vergütun-"
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      "id": "pdf-005-line-128",
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      "text": "gezahlt werden, tatsächlich zu dieser Betriebsstätte gehört. In",
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          "text": "gezahlt"
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          "text": "werden,"
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          "text": "tatsächlich"
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          "text": "zu"
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          "text": "dieser"
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          "text": "In"
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      "text": "gen jeder Art, die für die Benutzung oder für das Recht auf Be-",
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          "text": "die"
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      "text": "diesem Fall ist Artikel 7 anzuwenden.",
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          "text": "ist"
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      "text": "nutzung von Urheberrechten an literarischen, künstlerischen oder",
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          "text": "von"
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          "text": "Urheberrechten"
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          "text": "an"
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          "text": "literarischen,"
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          "text": "künstlerischen"
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          "text": "Bezieht"
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          "text": "in"
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          "text": "einem"
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          "text": "Vertragsstaat"
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      "text": "wissenschaftlichen Werken, einschließlich kinematographischer",
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          "text": "Werken,"
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          "text": "einschließlich"
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      "text": "Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darf",
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          "text": "Gewinne"
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          "text": "oder"
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          "text": "Einkünfte"
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          "text": "aus"
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          "text": "dem"
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          "text": "anderen"
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        {
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          "text": "Vertragsstaat,"
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          "text": "so"
        },
        {
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          "text": "darf"
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      "text": "Filme, von Patenten, Marken, Mustern oder Modellen, Plänen,",
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          "text": "Filme,"
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          "text": "von"
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          "text": "Marken,"
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          "text": "Mustern"
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          ],
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          "text": "Modellen,"
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      "text": "geheimen Formeln oder Verfahren oder für die Mitteilung gewerb-",
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          "text": "Verfahren"
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          "text": "oder"
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          "text": "für"
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          "text": "die"
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