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      "text": "1472",
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      "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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          "text": "II"
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          "text": "38,"
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          "text": "ausgegeben"
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          "text": "Dezember"
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      "text": "handele es sich bei dem Steueranspruch um einen Steueran-",
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          "text": "es"
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          "text": "sich"
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          "text": "bei"
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          "text": "dem"
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          "text": "Steueranspruch"
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          "text": "um"
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          "text": "einen"
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          "text": "Steueran-"
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      ]
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      "text": "rischer Vertretungen nach den allgemeinen Regeln des Völker-",
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          "text": "rischer"
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          "text": "Vertretungen"
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          "text": "nach"
        },
        {
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          "text": "den"
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          "text": "allgemeinen"
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        {
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          "text": "Regeln"
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          "text": "des"
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        {
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          "text": "Völker-"
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      "text": "spruch des anderen Staates.",
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          "text": "spruch"
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        {
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          ],
          "text": "des"
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          "text": "anderen"
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      "text": "rechts oder auf Grund besonderer Übereinkünfte zustehen.",
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          "text": "auf"
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          "text": "Grund"
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      "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-",
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          "text": "es"
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          "text": "sich"
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          "text": "bei"
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          "text": "dem"
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          "text": "Steueranspruch"
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          "text": "eines"
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          "text": "Vertrags-"
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      "text": "(2) Ungeachtet der Vorschriften des Artikels 4 gilt eine natür-",
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          "text": "(2)"
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          "text": "Ungeachtet"
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          "text": "der"
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          "text": "Vorschriften"
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          "text": "des"
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          "text": "Artikels"
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          "text": "4"
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          "text": "gilt"
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          "text": "eine"
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          "text": "natür-"
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      "text": "staates um einen Anspruch, bei dem dieser Staat nach seinem",
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          "text": "staates"
        },
        {
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          "text": "um"
        },
        {
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          "text": "einen"
        },
        {
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          "text": "Anspruch,"
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          ],
          "text": "bei"
        },
        {
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          "text": "dem"
        },
        {
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          "text": "dieser"
        },
        {
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          "text": "Staat"
        },
        {
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          "text": "nach"
        },
        {
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          "text": "seinem"
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      ]
    },
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      "id": "pdf-011-line-010",
      "source_page": 11,
      "text": "liche Person, die Mitglied einer diplomatischen Mission oder ei-",
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        {
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          "text": "liche"
        },
        {
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          "text": "Person,"
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          "text": "die"
        },
        {
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          "text": "Mitglied"
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          "text": "einer"
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        {
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          "text": "diplomatischen"
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          "text": "Mission"
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          "text": "oder"
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        {
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          "text": "ei-"
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      "text": "Recht Maßnahmen zur Sicherung der Erhebung einleiten kann,",
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          "text": "Maßnahmen"
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          "text": "zur"
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          "text": "Sicherung"
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          "text": "der"
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        {
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          "text": "Erhebung"
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          "text": "einleiten"
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          "text": "kann,"
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      "text": "ner konsularischen Vertretung eines Vertragsstaats ist, die im an-",
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        {
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          "text": "ner"
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          "text": "konsularischen"
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          "text": "Vertretung"
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          "text": "eines"
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          "text": "Vertragsstaats"
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          "text": "ist,"
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          "text": "die"
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          "text": "im"
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          "text": "an-"
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      "id": "pdf-011-line-013",
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      "text": "wird dieser Steueranspruch auf Ersuchen der zuständigen Be-",
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          "text": "wird"
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          "text": "dieser"
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        {
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          "text": "Steueranspruch"
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          "text": "auf"
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          "text": "Ersuchen"
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          "text": "der"
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        {
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          "text": "zuständigen"
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          "text": "Be-"
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      "text": "deren Vertragsstaat oder in einem dritten Staat gelegen ist, für",
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          "bbox": [
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            128.2272,
            325.104668,
            135.5232
          ],
          "text": "deren"
        },
        {
          "bbox": [
            327.795868,
            128.2272,
            375.142508,
            135.5232
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            377.834028,
            128.2272,
            394.201228,
            135.5232
          ],
          "text": "oder"
        },
        {
          "bbox": [
            396.891308,
            128.2272,
            403.139548,
            135.5232
          ],
          "text": "in"
        },
        {
          "bbox": [
            405.830748,
            128.2272,
            427.566348,
            135.5232
          ],
          "text": "einem"
        },
        {
          "bbox": [
            430.256508,
            128.2272,
            453.269068,
            135.5232
          ],
          "text": "dritten"
        },
        {
          "bbox": [
            455.960268,
            128.2272,
            474.846988,
            135.5232
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            477.538508,
            128.2272,
            505.979068,
            135.5232
          ],
          "text": "gelegen"
        },
        {
          "bbox": [
            508.670268,
            128.2272,
            519.263628,
            135.5232
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            521.954188,
            128.2272,
            531.482108,
            135.5232
          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
        63.77878,
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        290.55078,
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      ],
      "id": "pdf-011-line-015",
      "source_page": 11,
      "text": "hörde dieses Staates zum Zwecke der Einleitung von Siche-",
      "words": [
        {
          "bbox": [
            63.77878,
            137.05056,
            84.72942,
            144.34656
          ],
          "text": "hörde"
        },
        {
          "bbox": [
            88.07894,
            137.05056,
            111.63118,
            144.34656
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            114.98174,
            137.05056,
            142.49998,
            144.34656
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            145.85062,
            137.05056,
            161.13958,
            144.34656
          ],
          "text": "zum"
        },
        {
          "bbox": [
            164.48838,
            137.05056,
            192.74094,
            144.34656
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            196.09046,
            137.05056,
            207.9695,
            144.34656
          ],
          "text": "der"
        },
        {
          "bbox": [
            211.31822,
            137.05056,
            247.07974,
            144.34656
          ],
          "text": "Einleitung"
        },
        {
          "bbox": [
            250.43014,
            137.05056,
            263.64798,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            266.99774,
            137.05056,
            290.55078,
            144.34656
          ],
          "text": "Siche-"
        }
      ]
    },
    {
      "bbox": [
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        137.79416,
        531.480188,
        145.09016
      ],
      "id": "pdf-011-line-016",
      "source_page": 11,
      "text": "Zwecke des Abkommens als im Entsendestaat ansässig, wenn",
      "words": [
        {
          "bbox": [
            304.708108,
            137.79416,
            332.515708,
            145.09016
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            335.109228,
            137.79416,
            348.146268,
            145.09016
          ],
          "text": "des"
        },
        {
          "bbox": [
            350.740908,
            137.79416,
            395.697948,
            145.09016
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            398.292588,
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            408.362828,
            145.09016
          ],
          "text": "als"
        },
        {
          "bbox": [
            410.957468,
            137.79416,
            419.556828,
            145.09016
          ],
          "text": "im"
        },
        {
          "bbox": [
            422.149788,
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            473.411788,
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          ],
          "text": "Entsendestaat"
        },
        {
          "bbox": [
            476.005948,
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            509.634108,
            145.09016
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            512.227388,
            137.79416,
            531.480188,
            145.09016
          ],
          "text": "wenn"
        }
      ]
    },
    {
      "bbox": [
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        290.5511,
        153.91344
      ],
      "id": "pdf-011-line-017",
      "source_page": 11,
      "text": "rungsmaßnahmen von der zuständigen Behörde des anderen",
      "words": [
        {
          "bbox": [
            63.77902,
            146.61744,
            129.40326,
            153.91344
          ],
          "text": "rungsmaßnahmen"
        },
        {
          "bbox": [
            132.41502,
            146.61744,
            145.63286,
            153.91344
          ],
          "text": "von"
        },
        {
          "bbox": [
            148.64454,
            146.61744,
            160.52358,
            153.91344
          ],
          "text": "der"
        },
        {
          "bbox": [
            163.53422,
            146.61744,
            207.82494,
            153.91344
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            210.83662,
            146.61744,
            241.73862,
            153.91344
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            244.75006,
            146.61744,
            257.9651,
            153.91344
          ],
          "text": "des"
        },
        {
          "bbox": [
            260.97758,
            146.61744,
            290.5511,
            153.91344
          ],
          "text": "anderen"
        }
      ]
    },
    {
      "bbox": [
        304.708108,
        147.36112,
        314.779468,
        154.65712
      ],
      "id": "pdf-011-line-018",
      "source_page": 11,
      "text": "sie",
      "words": [
        {
          "bbox": [
            304.708108,
            147.36112,
            314.779468,
            154.65712
          ],
          "text": "sie"
        }
      ]
    },
    {
      "bbox": [
        63.7795,
        156.18432,
        290.55454,
        163.48032
      ],
      "id": "pdf-011-line-019",
      "source_page": 11,
      "text": "Vertragsstaates anerkannt. Der andere Staat leitet nach seinen",
      "words": [
        {
          "bbox": [
            63.7795,
            156.18432,
            119.35854,
            163.48032
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            122.04958,
            156.18432,
            160.0459,
            163.48032
          ],
          "text": "anerkannt."
        },
        {
          "bbox": [
            162.7355,
            156.18432,
            175.37286,
            163.48032
          ],
          "text": "Der"
        },
        {
          "bbox": [
            178.06198,
            156.18432,
            202.77358,
            163.48032
          ],
          "text": "andere"
        },
        {
          "bbox": [
            205.4635,
            156.18432,
            224.34622,
            163.48032
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            227.0367,
            156.18432,
            244.23798,
            163.48032
          ],
          "text": "leitet"
        },
        {
          "bbox": [
            246.92846,
            156.18432,
            264.48486,
            163.48032
          ],
          "text": "nach"
        },
        {
          "bbox": [
            267.1751,
            156.18432,
            290.55454,
            163.48032
          ],
          "text": "seinen"
        }
      ]
    },
    {
      "bbox": [
        304.708108,
        162.202,
        531.478828,
        169.498
      ],
      "id": "pdf-011-line-020",
      "source_page": 11,
      "text": "a) nach dem Völkerrecht im Empfangsstaat mit Einkünften aus",
      "words": [
        {
          "bbox": [
            304.708108,
            162.202,
            311.074988,
            169.498
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.463948,
            162.202,
            334.948988,
            169.498
          ],
          "text": "nach"
        },
        {
          "bbox": [
            337.331548,
            162.202,
            353.192588,
            169.498
          ],
          "text": "dem"
        },
        {
          "bbox": [
            355.574188,
            162.202,
            395.638908,
            169.498
          ],
          "text": "Völkerrecht"
        },
        {
          "bbox": [
            398.021708,
            162.202,
            406.621068,
            169.498
          ],
          "text": "im"
        },
        {
          "bbox": [
            409.002668,
            162.202,
            462.784268,
            169.498
          ],
          "text": "Empfangsstaat"
        },
        {
          "bbox": [
            465.167068,
            162.202,
            476.284748,
            169.498
          ],
          "text": "mit"
        },
        {
          "bbox": [
            478.667548,
            162.202,
            516.353868,
            169.498
          ],
          "text": "Einkünften"
        },
        {
          "bbox": [
            518.736508,
            162.202,
            531.478828,
            169.498
          ],
          "text": "aus"
        }
      ]
    },
    {
      "bbox": [
        63.7799,
        165.75136,
        290.55126,
        173.04736
      ],
      "id": "pdf-011-line-021",
      "source_page": 11,
      "text": "Rechtsvorschriften Sicherungsmaßnahmen in Bezug auf diesen",
      "words": [
        {
          "bbox": [
            63.7799,
            165.75136,
            130.78038,
            173.04736
          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            133.14326,
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            217.60686,
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          ],
          "text": "Sicherungsmaßnahmen"
        },
        {
          "bbox": [
            219.96974,
            165.75136,
            226.19318,
            173.04736
          ],
          "text": "in"
        },
        {
          "bbox": [
            228.55606,
            165.75136,
            251.15966,
            173.04736
          ],
          "text": "Bezug"
        },
        {
          "bbox": [
            253.52302,
            165.75136,
            264.63318,
            173.04736
          ],
          "text": "auf"
        },
        {
          "bbox": [
            266.99598,
            165.75136,
            290.55126,
            173.04736
          ],
          "text": "diesen"
        }
      ]
    },
    {
      "bbox": [
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        531.477868,
        179.06488
      ],
      "id": "pdf-011-line-022",
      "source_page": 11,
      "text": "Quellen außerhalb dieses Staates oder mit außerhalb dieses",
      "words": [
        {
          "bbox": [
            317.463708,
            171.76888,
            344.577548,
            179.06488
          ],
          "text": "Quellen"
        },
        {
          "bbox": [
            346.788508,
            171.76888,
            382.196428,
            179.06488
          ],
          "text": "außerhalb"
        },
        {
          "bbox": [
            384.406268,
            171.76888,
            407.513548,
            179.06488
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            409.725228,
            171.76888,
            436.709548,
            179.06488
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            438.921228,
            171.76888,
            455.214028,
            179.06488
          ],
          "text": "oder"
        },
        {
          "bbox": [
            457.423788,
            171.76888,
            468.541468,
            179.06488
          ],
          "text": "mit"
        },
        {
          "bbox": [
            470.752668,
            171.76888,
            506.160588,
            179.06488
          ],
          "text": "außerhalb"
        },
        {
          "bbox": [
            508.370428,
            171.76888,
            531.477868,
            179.06488
          ],
          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
        63.77926,
        175.31824,
        290.55126,
        182.61424
      ],
      "id": "pdf-011-line-023",
      "source_page": 11,
      "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steueran-",
      "words": [
        {
          "bbox": [
            63.77926,
            175.31824,
            120.20182,
            182.61424
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            122.59982,
            175.31824,
            135.34134,
            182.61424
          ],
          "text": "ein,"
        },
        {
          "bbox": [
            137.73878,
            175.31824,
            147.8091,
            182.61424
          ],
          "text": "als"
        },
        {
          "bbox": [
            150.20782,
            175.31824,
            167.37878,
            182.61424
          ],
          "text": "wäre"
        },
        {
          "bbox": [
            169.77638,
            175.31824,
            181.4775,
            182.61424
          ],
          "text": "der"
        },
        {
          "bbox": [
            183.8743,
            175.31824,
            240.29686,
            182.61424
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            242.69486,
            175.31824,
            253.21318,
            182.61424
          ],
          "text": "ein"
        },
        {
          "bbox": [
            255.61118,
            175.31824,
            290.55126,
            182.61424
          ],
          "text": "Steueran-"
        }
      ]
    },
    {
      "bbox": [
        317.462988,
        181.33584,
        523.273228,
        188.63184
      ],
      "id": "pdf-011-line-024",
      "source_page": 11,
      "text": "Staates gelegenem Vermögen nicht steuerpflichtig ist und",
      "words": [
        {
          "bbox": [
            317.462988,
            181.33584,
            344.447308,
            188.63184
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            346.670028,
            181.33584,
            386.079708,
            188.63184
          ],
          "text": "gelegenem"
        },
        {
          "bbox": [
            388.300748,
            181.33584,
            424.555228,
            188.63184
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            426.777228,
            181.33584,
            444.262028,
            188.63184
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            446.484268,
            181.33584,
            496.894428,
            188.63184
          ],
          "text": "steuerpflichtig"
        },
        {
          "bbox": [
            499.116908,
            181.33584,
            507.412268,
            188.63184
          ],
          "text": "ist"
        },
        {
          "bbox": [
            509.634508,
            181.33584,
            523.273228,
            188.63184
          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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        290.54998,
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      ],
      "id": "pdf-011-line-025",
      "source_page": 11,
      "text": "spruch dieses anderen Staates, selbst wenn der Steueranspruch",
      "words": [
        {
          "bbox": [
            63.77918,
            184.88512,
            88.1959,
            192.18112
          ],
          "text": "spruch"
        },
        {
          "bbox": [
            90.15998,
            184.88512,
            113.0895,
            192.18112
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            115.0543,
            184.88512,
            143.88062,
            192.18112
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            145.8447,
            184.88512,
            174.80414,
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          ],
          "text": "Staates,"
        },
        {
          "bbox": [
            176.76766,
            184.88512,
            197.9223,
            192.18112
          ],
          "text": "selbst"
        },
        {
          "bbox": [
            199.8867,
            184.88512,
            219.03262,
            192.18112
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            220.9967,
            184.88512,
            232.6267,
            192.18112
          ],
          "text": "der"
        },
        {
          "bbox": [
            234.58974,
            184.88512,
            290.54998,
            192.18112
          ],
          "text": "Steueranspruch"
        }
      ]
    },
    {
      "bbox": [
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        194.452,
        290.55126,
        201.748
      ],
      "id": "pdf-011-line-026",
      "source_page": 11,
      "text": "im Zeitpunkt der Einleitung dieser Maßnahmen im erstgenann-",
      "words": [
        {
          "bbox": [
            63.7787,
            194.452,
            72.40382,
            201.748
          ],
          "text": "im"
        },
        {
          "bbox": [
            75.09502,
            194.452,
            108.8911,
            201.748
          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            111.58358,
            194.452,
            123.33614,
            201.748
          ],
          "text": "der"
        },
        {
          "bbox": [
            126.0271,
            194.452,
            161.2199,
            201.748
          ],
          "text": "Einleitung"
        },
        {
          "bbox": [
            163.91262,
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            185.81262,
            201.748
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            188.50366,
            194.452,
            233.17318,
            201.748
          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            235.86542,
            194.452,
            244.49054,
            201.748
          ],
          "text": "im"
        },
        {
          "bbox": [
            247.18174,
            194.452,
            290.55126,
            201.748
          ],
          "text": "erstgenann-"
        }
      ]
    },
    {
      "bbox": [
        304.706908,
        196.1768,
        531.481228,
        203.4728
      ],
      "id": "pdf-011-line-027",
      "source_page": 11,
      "text": "b) im Entsendestaat den gleichen Verpflichtungen bezüglich der",
      "words": [
        {
          "bbox": [
            304.706908,
            196.1768,
            311.521068,
            203.4728
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.462748,
            196.1768,
            326.008908,
            203.4728
          ],
          "text": "im"
        },
        {
          "bbox": [
            327.954428,
            196.1768,
            378.578028,
            203.4728
          ],
          "text": "Entsendestaat"
        },
        {
          "bbox": [
            380.524748,
            196.1768,
            393.903388,
            203.4728
          ],
          "text": "den"
        },
        {
          "bbox": [
            395.849868,
            196.1768,
            425.399948,
            203.4728
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            427.346428,
            196.1768,
            482.258428,
            203.4728
          ],
          "text": "Verpflichtungen"
        },
        {
          "bbox": [
            484.204908,
            196.1768,
            517.940028,
            203.4728
          ],
          "text": "bezüglich"
        },
        {
          "bbox": [
            519.886508,
            196.1768,
            531.481228,
            203.4728
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-028",
      "source_page": 11,
      "text": "ten Staat nicht vollstreckbar ist oder von einer Person geschuldet",
      "words": [
        {
          "bbox": [
            63.77926,
            204.01904,
            74.81414,
            211.31504
          ],
          "text": "ten"
        },
        {
          "bbox": [
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          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "vollstreckbar"
        },
        {
          "bbox": [
            163.1471,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            173.24766,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            191.27934,
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            225.27438,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            251.7271,
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          "text": "geschuldet"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-029",
      "source_page": 11,
      "text": "Steuern von ihrem gesamten Einkommen oder vom Vermö-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "ihrem"
        },
        {
          "bbox": [
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          ],
          "text": "gesamten"
        },
        {
          "bbox": [
            423.737388,
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          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
            468.499148,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            487.411148,
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          ],
          "text": "vom"
        },
        {
          "bbox": [
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          ],
          "text": "Vermö-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-030",
      "source_page": 11,
      "text": "wird, die berechtigt ist, die Erhebung zu verhindern.",
      "words": [
        {
          "bbox": [
            63.7795,
            213.58592,
            81.10118,
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          ],
          "text": "wird,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "berechtigt"
        },
        {
          "bbox": [
            134.57854,
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            147.31894,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            160.35422,
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          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            197.09646,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            207.60622,
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          ],
          "text": "verhindern."
        }
      ]
    },
    {
      "bbox": [
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        222.60656
      ],
      "id": "pdf-011-line-031",
      "source_page": 11,
      "text": "gen unterworfen ist wie in diesem Staat ansässige Personen.",
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        {
          "bbox": [
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          ],
          "text": "gen"
        },
        {
          "bbox": [
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            375.309708,
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          ],
          "text": "unterworfen"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            387.528188,
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            222.60656
          ],
          "text": "wie"
        },
        {
          "bbox": [
            401.604028,
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            407.808348,
            222.60656
          ],
          "text": "in"
        },
        {
          "bbox": [
            409.788828,
            215.31056,
            435.624508,
            222.60656
          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            458.295868,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            495.823308,
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          ],
          "text": "Personen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-032",
      "source_page": 11,
      "text": "(5) Ungeachtet der Absätze 3 und 4 unterliegt ein von einem",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
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            126.70174,
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          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            143.3931,
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          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            174.61982,
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            179.06782,
            234.98048
          ],
          "text": "3"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            197.69654,
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          ],
          "text": "4"
        },
        {
          "bbox": [
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          ],
          "text": "unterliegt"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
            253.38086,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            268.91622,
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          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-033",
      "source_page": 11,
      "text": "Vertragsstaat für Zwecke der Absätze 3 oder 4 anerkannter Steu-",
      "words": [
        {
          "bbox": [
            63.77926,
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            110.1419,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            112.08462,
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            152.85374,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            166.38166,
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          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            196.71198,
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            201.15998,
            244.54736
          ],
          "text": "3"
        },
        {
          "bbox": [
            203.10246,
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            219.22374,
            244.54736
          ],
          "text": "oder"
        },
        {
          "bbox": [
            221.16502,
            237.25136,
            225.61302,
            244.54736
          ],
          "text": "4"
        },
        {
          "bbox": [
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          ],
          "text": "anerkannter"
        },
        {
          "bbox": [
            271.34454,
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          ],
          "text": "Steu-"
        }
      ]
    },
    {
      "bbox": [
        400.221388,
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      ],
      "id": "pdf-011-line-034",
      "source_page": 11,
      "text": "Artikel 30",
      "words": [
        {
          "bbox": [
            400.221388,
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            424.845788,
            245.31888
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.066988,
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          ],
          "text": "30"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-035",
      "source_page": 11,
      "text": "eranspruch als solcher in diesem Staat nicht den Verjährungs-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "eranspruch"
        },
        {
          "bbox": [
            106.93182,
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            117.07934,
            254.11424
          ],
          "text": "als"
        },
        {
          "bbox": [
            119.7851,
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            146.08502,
            254.11424
          ],
          "text": "solcher"
        },
        {
          "bbox": [
            148.78894,
            246.81824,
            155.05094,
            254.11424
          ],
          "text": "in"
        },
        {
          "bbox": [
            157.75606,
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            183.88054,
            254.11424
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            186.58462,
            246.81824,
            205.52654,
            254.11424
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            208.23182,
            246.81824,
            225.87118,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            228.57646,
            246.81824,
            242.13878,
            254.11424
          ],
          "text": "den"
        },
        {
          "bbox": [
            244.8439,
            246.81824,
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            254.11424
          ],
          "text": "Verjährungs-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-036",
      "source_page": 11,
      "text": "Verfahrensregeln für die Quellenbesteuerung",
      "words": [
        {
          "bbox": [
            332.696908,
            252.99176,
            397.792108,
            260.15976
          ],
          "text": "Verfahrensregeln"
        },
        {
          "bbox": [
            400.012988,
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            410.529228,
            260.15976
          ],
          "text": "für"
        },
        {
          "bbox": [
            412.751228,
            252.99176,
            424.292428,
            260.15976
          ],
          "text": "die"
        },
        {
          "bbox": [
            426.514908,
            252.99176,
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            260.15976
          ],
          "text": "Quellenbesteuerung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-037",
      "source_page": 11,
      "text": "fristen oder den Vorschriften über die vorrangige Behandlung ei-",
      "words": [
        {
          "bbox": [
            63.77934,
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            85.71406,
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          ],
          "text": "fristen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            105.97622,
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            119.44974,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            121.44366,
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            163.89454,
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          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
            165.88846,
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          ],
          "text": "über"
        },
        {
          "bbox": [
            184.01222,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "vorrangige"
        },
        {
          "bbox": [
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          ],
          "text": "Behandlung"
        },
        {
          "bbox": [
            281.37846,
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          ],
          "text": "ei-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-038",
      "source_page": 11,
      "text": "nes Steueranspruchs nach dem Recht dieses Staates. Ferner hat",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nes"
        },
        {
          "bbox": [
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          ],
          "text": "Steueranspruchs"
        },
        {
          "bbox": [
            139.93462,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            159.19486,
            265.95216,
            174.94374,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            199.6411,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            224.4123,
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          ],
          "text": "Staates."
        },
        {
          "bbox": [
            255.17062,
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            277.46022,
            273.24816
          ],
          "text": "Ferner"
        },
        {
          "bbox": [
            279.40262,
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          ],
          "text": "hat"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-039",
      "source_page": 11,
      "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-",
      "words": [
        {
          "bbox": [
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            267.83264,
            321.909868,
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.466908,
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          ],
          "text": "Werden"
        },
        {
          "bbox": [
            356.978588,
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            363.257788,
            275.12864
          ],
          "text": "in"
        },
        {
          "bbox": [
            365.979948,
            267.83264,
            387.839548,
            275.12864
          ],
          "text": "einem"
        },
        {
          "bbox": [
            390.560748,
            267.83264,
            438.279388,
            275.12864
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            441.001868,
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            451.927068,
            275.12864
          ],
          "text": "die"
        },
        {
          "bbox": [
            454.648988,
            267.83264,
            482.710988,
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            485.433148,
            267.83264,
            498.584508,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            501.306668,
            267.83264,
            531.475388,
            275.12864
          ],
          "text": "Dividen-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-040",
      "source_page": 11,
      "text": "ein Steueranspruch, der von einem Vertragsstaat für Zwecke der",
      "words": [
        {
          "bbox": [
            63.78014,
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            74.26838,
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          ],
          "text": "ein"
        },
        {
          "bbox": [
            76.25294,
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          ],
          "text": "Steueranspruch,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            150.32646,
            275.51904,
            163.33606,
            282.81504
          ],
          "text": "von"
        },
        {
          "bbox": [
            165.3207,
            275.51904,
            186.8971,
            282.81504
          ],
          "text": "einem"
        },
        {
          "bbox": [
            188.8807,
            275.51904,
            235.74934,
            282.81504
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            237.73422,
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            247.18254,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            249.16598,
            275.51904,
            276.89838,
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          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            278.8827,
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            290.55374,
            282.81504
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-041",
      "source_page": 11,
      "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-",
      "words": [
        {
          "bbox": [
            304.704668,
            277.39952,
            320.412988,
            284.69552
          ],
          "text": "den,"
        },
        {
          "bbox": [
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            348.705468,
            284.69552
          ],
          "text": "Zinsen,"
        },
        {
          "bbox": [
            350.922428,
            277.39952,
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          ],
          "text": "Lizenzgebühren"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            427.932828,
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          ],
          "text": "sonstigen"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            480.076188,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            499.768908,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            510.584828,
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          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
        63.78038,
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      ],
      "id": "pdf-011-line-042",
      "source_page": 11,
      "text": "Absätze 3 oder 4 anerkannt wurde, in diesem Staat nicht den",
      "words": [
        {
          "bbox": [
            63.78038,
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            93.04566,
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          ],
          "text": "Absätze"
        },
        {
          "bbox": [
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          ],
          "text": "3"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        },
        {
          "bbox": [
            129.5855,
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          ],
          "text": "anerkannt"
        },
        {
          "bbox": [
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          ],
          "text": "wurde,"
        },
        {
          "bbox": [
            196.13166,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            205.21526,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            256.27702,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            276.88918,
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          ],
          "text": "den"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-043",
      "source_page": 11,
      "text": "ren Vertragsstaat ansässigen Person bezogenen Einkünfte im",
      "words": [
        {
          "bbox": [
            304.704348,
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            316.142748,
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          ],
          "text": "ren"
        },
        {
          "bbox": [
            319.165148,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            370.304748,
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          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            414.275068,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            442.584988,
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          ],
          "text": "bezogenen"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            522.788668,
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          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-044",
      "source_page": 11,
      "text": "Vorrang, den dieser Steueranspruch nach dem Recht des ande-",
      "words": [
        {
          "bbox": [
            63.7807,
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            93.60998,
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          ],
          "text": "Vorrang,"
        },
        {
          "bbox": [
            95.72878,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            111.33326,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            135.22278,
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          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            193.7647,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            213.3691,
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            229.23022,
            301.94896
          ],
          "text": "dem"
        },
        {
          "bbox": [
            231.34862,
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            252.38414,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            254.50374,
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            267.54086,
            301.94896
          ],
          "text": "des"
        },
        {
          "bbox": [
            269.66094,
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            290.55222,
            301.94896
          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-045",
      "source_page": 11,
      "text": "Abzugsweg erhoben, so wird das Recht des erstgenannten",
      "words": [
        {
          "bbox": [
            304.704188,
            296.53344,
            347.169948,
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          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
            351.152908,
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            383.480108,
            303.82944
          ],
          "text": "erhoben,"
        },
        {
          "bbox": [
            387.461868,
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            396.142828,
            303.82944
          ],
          "text": "so"
        },
        {
          "bbox": [
            400.125788,
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            415.492108,
            303.82944
          ],
          "text": "wird"
        },
        {
          "bbox": [
            419.473388,
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            432.688428,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            436.671548,
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            458.063068,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            462.045708,
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            475.260748,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            479.243868,
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          ],
          "text": "erstgenannten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-046",
      "source_page": 11,
      "text": "ren Vertragsstaates hat.",
      "words": [
        {
          "bbox": [
            63.78014,
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            75.04062,
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          ],
          "text": "ren"
        },
        {
          "bbox": [
            77.26262,
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          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            134.73118,
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          ],
          "text": "hat."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-047",
      "source_page": 11,
      "text": "Staates zur Vornahme des Steuerabzugs zu dem nach seinem",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            348.415708,
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            384.836748,
            313.39632
          ],
          "text": "Vornahme"
        },
        {
          "bbox": [
            387.547228,
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            400.673068,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            403.384668,
            306.10032,
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            313.39632
          ],
          "text": "Steuerabzugs"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            466.629308,
            306.10032,
            482.579148,
            313.39632
          ],
          "text": "dem"
        },
        {
          "bbox": [
            485.288988,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            505.617948,
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          ],
          "text": "seinem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-048",
      "source_page": 11,
      "text": "innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-",
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        {
          "bbox": [
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          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "vorgesehenen"
        },
        {
          "bbox": [
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          ],
          "text": "Satz"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkom-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-049",
      "source_page": 11,
      "text": "(6) Verfahren im Zusammenhang mit dem Bestehen, der Gül-",
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        {
          "bbox": [
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          ],
          "text": "(6)"
        },
        {
          "bbox": [
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          ],
          "text": "Verfahren"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Zusammenhang"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
            205.21094,
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            221.07206,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            223.22886,
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          ],
          "text": "Bestehen,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            275.14726,
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          ],
          "text": "Gül-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-050",
      "source_page": 11,
      "text": "men nicht berührt. Die im Abzugsweg erhobene Steuer ist auf",
      "words": [
        {
          "bbox": [
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          ],
          "text": "men"
        },
        {
          "bbox": [
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            332.53024
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            343.604188,
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            372.095308,
            332.53024
          ],
          "text": "berührt."
        },
        {
          "bbox": [
            374.825788,
            325.23424,
            386.657388,
            332.53024
          ],
          "text": "Die"
        },
        {
          "bbox": [
            389.388188,
            325.23424,
            398.052268,
            332.53024
          ],
          "text": "im"
        },
        {
          "bbox": [
            400.782348,
            325.23424,
            443.053948,
            332.53024
          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
            445.785628,
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            480.014828,
            332.53024
          ],
          "text": "erhobene"
        },
        {
          "bbox": [
            482.745628,
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            506.350108,
            332.53024
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            509.080108,
            325.23424,
            517.504908,
            332.53024
          ],
          "text": "ist"
        },
        {
          "bbox": [
            520.236348,
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            531.475868,
            332.53024
          ],
          "text": "auf"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-051",
      "source_page": 11,
      "text": "tigkeit oder der Höhe des Steueranspruchs eines Vertragsstaates",
      "words": [
        {
          "bbox": [
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            84.99854,
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          ],
          "text": "tigkeit"
        },
        {
          "bbox": [
            86.93598,
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            103.04118,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            104.9771,
            327.88536,
            116.5531,
            335.18136
          ],
          "text": "der"
        },
        {
          "bbox": [
            118.48902,
            327.88536,
            137.41174,
            335.18136
          ],
          "text": "Höhe"
        },
        {
          "bbox": [
            139.34854,
            327.88536,
            152.26054,
            335.18136
          ],
          "text": "des"
        },
        {
          "bbox": [
            154.1983,
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            213.74438,
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          ],
          "text": "Steueranspruchs"
        },
        {
          "bbox": [
            215.68214,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            236.18222,
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          ],
          "text": "Vertragsstaates"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-052",
      "source_page": 11,
      "text": "Antrag des Steuerpflichtigen zu erstatten, wenn und soweit sie",
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        {
          "bbox": [
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            328.248828,
            342.09712
          ],
          "text": "Antrag"
        },
        {
          "bbox": [
            330.923628,
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            343.976348,
            342.09712
          ],
          "text": "des"
        },
        {
          "bbox": [
            346.651388,
            334.80112,
            407.087628,
            342.09712
          ],
          "text": "Steuerpflichtigen"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            420.731868,
            334.80112,
            454.481148,
            342.09712
          ],
          "text": "erstatten,"
        },
        {
          "bbox": [
            457.154748,
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            476.430908,
            342.09712
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            479.105228,
            334.80112,
            492.759468,
            342.09712
          ],
          "text": "und"
        },
        {
          "bbox": [
            495.432668,
            334.80112,
            518.716268,
            342.09712
          ],
          "text": "soweit"
        },
        {
          "bbox": [
            521.390748,
            334.80112,
            531.477788,
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          ],
          "text": "sie"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-053",
      "source_page": 11,
      "text": "können nicht bei den Gerichten oder Verwaltungsbehörden des",
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        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            125.60166,
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            139.08678,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            141.50062,
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            176.2103,
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          ],
          "text": "Gerichten"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Verwaltungsbehörden"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-054",
      "source_page": 11,
      "text": "durch das Abkommen ermäßigt wird oder entfällt.",
      "words": [
        {
          "bbox": [
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            325.153948,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            327.375948,
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            340.412988,
            351.664
          ],
          "text": "das"
        },
        {
          "bbox": [
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            383.593468,
            351.664
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            385.815468,
            344.368,
            417.224028,
            351.664
          ],
          "text": "ermäßigt"
        },
        {
          "bbox": [
            419.446268,
            344.368,
            434.545708,
            351.664
          ],
          "text": "wird"
        },
        {
          "bbox": [
            436.766588,
            344.368,
            453.059388,
            351.664
          ],
          "text": "oder"
        },
        {
          "bbox": [
            455.280188,
            344.368,
            481.498188,
            351.664
          ],
          "text": "entfällt."
        }
      ]
    },
    {
      "bbox": [
        63.77926,
        347.01928,
        219.80198,
        354.31528
      ],
      "id": "pdf-011-line-055",
      "source_page": 11,
      "text": "anderen Vertragsstaates eingeleitet werden.",
      "words": [
        {
          "bbox": [
            63.77926,
            347.01928,
            92.81902,
            354.31528
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            95.04102,
            347.01928,
            150.28686,
            354.31528
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            152.50958,
            347.01928,
            188.99638,
            354.31528
          ],
          "text": "eingeleitet"
        },
        {
          "bbox": [
            191.21862,
            347.01928,
            219.80198,
            354.31528
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        313.207628,
        359.20888,
        531.476268,
        366.50488
      ],
      "id": "pdf-011-line-056",
      "source_page": 11,
      "text": "(2) Die Frist für den Antrag auf Erstattung beträgt vier Jahre",
      "words": [
        {
          "bbox": [
            313.207628,
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            321.875228,
            366.50488
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            326.398828,
            359.20888,
            338.179148,
            366.50488
          ],
          "text": "Die"
        },
        {
          "bbox": [
            340.884268,
            359.20888,
            356.204828,
            366.50488
          ],
          "text": "Frist"
        },
        {
          "bbox": [
            358.910508,
            359.20888,
            368.466988,
            366.50488
          ],
          "text": "für"
        },
        {
          "bbox": [
            371.171308,
            359.20888,
            384.734428,
            366.50488
          ],
          "text": "den"
        },
        {
          "bbox": [
            387.439948,
            359.20888,
            411.141068,
            366.50488
          ],
          "text": "Antrag"
        },
        {
          "bbox": [
            413.847068,
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            425.035308,
            366.50488
          ],
          "text": "auf"
        },
        {
          "bbox": [
            427.740668,
            359.20888,
            464.980508,
            366.50488
          ],
          "text": "Erstattung"
        },
        {
          "bbox": [
            467.686508,
            359.20888,
            493.352668,
            366.50488
          ],
          "text": "beträgt"
        },
        {
          "bbox": [
            496.058348,
            359.20888,
            508.909708,
            366.50488
          ],
          "text": "vier"
        },
        {
          "bbox": [
            511.614028,
            359.20888,
            531.476268,
            366.50488
          ],
          "text": "Jahre"
        }
      ]
    },
    {
      "bbox": [
        72.28302,
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        290.55054,
        368.41392
      ],
      "id": "pdf-011-line-057",
      "source_page": 11,
      "text": "(7) Verliert der betreffende Steueranspruch, nachdem das Er-",
      "words": [
        {
          "bbox": [
            72.28302,
            361.11792,
            80.87262,
            368.41392
          ],
          "text": "(7)"
        },
        {
          "bbox": [
            85.31822,
            361.11792,
            109.89078,
            368.41392
          ],
          "text": "Verliert"
        },
        {
          "bbox": [
            111.95566,
            361.11792,
            123.65678,
            368.41392
          ],
          "text": "der"
        },
        {
          "bbox": [
            125.72022,
            361.11792,
            166.60406,
            368.41392
          ],
          "text": "betreffende"
        },
        {
          "bbox": [
            168.6683,
            361.11792,
            227.31414,
            368.41392
          ],
          "text": "Steueranspruch,"
        },
        {
          "bbox": [
            229.37822,
            361.11792,
            262.72366,
            368.41392
          ],
          "text": "nachdem"
        },
        {
          "bbox": [
            264.78734,
            361.11792,
            277.82438,
            368.41392
          ],
          "text": "das"
        },
        {
          "bbox": [
            279.88974,
            361.11792,
            290.55054,
            368.41392
          ],
          "text": "Er-"
        }
      ]
    },
    {
      "bbox": [
        304.704108,
        368.77584,
        531.476188,
        376.07184
      ],
      "id": "pdf-011-line-058",
      "source_page": 11,
      "text": "nach Ablauf des Kalenderjahres, in dem die Dividenden, Zinsen,",
      "words": [
        {
          "bbox": [
            304.704108,
            368.77584,
            322.189148,
            376.07184
          ],
          "text": "nach"
        },
        {
          "bbox": [
            324.275548,
            368.77584,
            347.086828,
            376.07184
          ],
          "text": "Ablauf"
        },
        {
          "bbox": [
            349.173148,
            368.77584,
            362.210188,
            376.07184
          ],
          "text": "des"
        },
        {
          "bbox": [
            364.297308,
            368.77584,
            419.698748,
            376.07184
          ],
          "text": "Kalenderjahres,"
        },
        {
          "bbox": [
            421.784588,
            368.77584,
            428.007948,
            376.07184
          ],
          "text": "in"
        },
        {
          "bbox": [
            430.094348,
            368.77584,
            445.955388,
            376.07184
          ],
          "text": "dem"
        },
        {
          "bbox": [
            448.040828,
            368.77584,
            458.854348,
            376.07184
          ],
          "text": "die"
        },
        {
          "bbox": [
            460.940348,
            368.77584,
            503.314588,
            376.07184
          ],
          "text": "Dividenden,"
        },
        {
          "bbox": [
            505.400428,
            368.77584,
            531.476188,
            376.07184
          ],
          "text": "Zinsen,"
        }
      ]
    },
    {
      "bbox": [
        63.77854,
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        290.55094,
        377.9808
      ],
      "id": "pdf-011-line-059",
      "source_page": 11,
      "text": "suchen eines Vertragsstaates nach den Absätzen 3 oder 4 ge-",
      "words": [
        {
          "bbox": [
            63.77854,
            370.6848,
            89.85846,
            377.9808
          ],
          "text": "suchen"
        },
        {
          "bbox": [
            92.55446,
            370.6848,
            111.48494,
            377.9808
          ],
          "text": "eines"
        },
        {
          "bbox": [
            114.18166,
            370.6848,
            169.84102,
            377.9808
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            172.53774,
            370.6848,
            190.11134,
            377.9808
          ],
          "text": "nach"
        },
        {
          "bbox": [
            192.80734,
            370.6848,
            206.35142,
            377.9808
          ],
          "text": "den"
        },
        {
          "bbox": [
            209.04742,
            370.6848,
            242.43246,
            377.9808
          ],
          "text": "Absätzen"
        },
        {
          "bbox": [
            245.12846,
            370.6848,
            249.57646,
            377.9808
          ],
          "text": "3"
        },
        {
          "bbox": [
            252.27246,
            370.6848,
            268.65382,
            377.9808
          ],
          "text": "oder"
        },
        {
          "bbox": [
            271.34862,
            370.6848,
            275.79662,
            377.9808
          ],
          "text": "4"
        },
        {
          "bbox": [
            278.49262,
            370.6848,
            290.55094,
            377.9808
          ],
          "text": "ge-"
        }
      ]
    },
    {
      "bbox": [
        304.703788,
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        531.475388,
        385.6388
      ],
      "id": "pdf-011-line-060",
      "source_page": 11,
      "text": "Lizenzgebühren oder anderen Einkünfte bezogen worden sind.",
      "words": [
        {
          "bbox": [
            304.703788,
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            361.323708,
            385.6388
          ],
          "text": "Lizenzgebühren"
        },
        {
          "bbox": [
            364.016028,
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            380.386428,
            385.6388
          ],
          "text": "oder"
        },
        {
          "bbox": [
            383.077628,
            378.3428,
            412.272508,
            385.6388
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            414.964828,
            378.3428,
            448.410908,
            385.6388
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            451.102908,
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            482.012508,
            385.6388
          ],
          "text": "bezogen"
        },
        {
          "bbox": [
            484.704828,
            378.3428,
            511.490908,
            385.6388
          ],
          "text": "worden"
        },
        {
          "bbox": [
            514.183228,
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            385.6388
          ],
          "text": "sind."
        }
      ]
    },
    {
      "bbox": [
        63.77862,
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      ],
      "id": "pdf-011-line-061",
      "source_page": 11,
      "text": "stellt wurde und bevor der andere Vertragsstaat den betreffen-",
      "words": [
        {
          "bbox": [
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            380.25176,
            80.64878,
            387.54776
          ],
          "text": "stellt"
        },
        {
          "bbox": [
            83.33198,
            380.25176,
            105.46358,
            387.54776
          ],
          "text": "wurde"
        },
        {
          "bbox": [
            108.14622,
            380.25176,
            121.81774,
            387.54776
          ],
          "text": "und"
        },
        {
          "bbox": [
            124.49966,
            380.25176,
            144.85862,
            387.54776
          ],
          "text": "bevor"
        },
        {
          "bbox": [
            147.54046,
            380.25176,
            159.27462,
            387.54776
          ],
          "text": "der"
        },
        {
          "bbox": [
            161.95646,
            380.25176,
            186.63198,
            387.54776
          ],
          "text": "andere"
        },
        {
          "bbox": [
            189.31462,
            380.25176,
            236.56182,
            387.54776
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            239.24502,
            380.25176,
            252.76318,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            255.44622,
            380.25176,
            290.55222,
            387.54776
          ],
          "text": "betreffen-"
        }
      ]
    },
    {
      "bbox": [
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        531.477068,
        395.20568
      ],
      "id": "pdf-011-line-062",
      "source_page": 11,
      "text": "Sie endet nicht vor Ablauf von sechs Monaten nach dem Zeit-",
      "words": [
        {
          "bbox": [
            304.703708,
            387.90968,
            316.030268,
            395.20568
          ],
          "text": "Sie"
        },
        {
          "bbox": [
            318.732188,
            387.90968,
            339.174748,
            395.20568
          ],
          "text": "endet"
        },
        {
          "bbox": [
            341.877308,
            387.90968,
            359.505468,
            395.20568
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            362.208028,
            387.90968,
            373.535388,
            395.20568
          ],
          "text": "vor"
        },
        {
          "bbox": [
            376.236508,
            387.90968,
            399.226908,
            395.20568
          ],
          "text": "Ablauf"
        },
        {
          "bbox": [
            401.929148,
            387.90968,
            415.040508,
            395.20568
          ],
          "text": "von"
        },
        {
          "bbox": [
            417.742828,
            387.90968,
            438.923148,
            395.20568
          ],
          "text": "sechs"
        },
        {
          "bbox": [
            441.626108,
            387.90968,
            473.306508,
            395.20568
          ],
          "text": "Monaten"
        },
        {
          "bbox": [
            476.008828,
            387.90968,
            493.601388,
            395.20568
          ],
          "text": "nach"
        },
        {
          "bbox": [
            496.303708,
            387.90968,
            512.236428,
            395.20568
          ],
          "text": "dem"
        },
        {
          "bbox": [
            514.937708,
            387.90968,
            531.477068,
            395.20568
          ],
          "text": "Zeit-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-063",
      "source_page": 11,
      "text": "den Steueranspruch erhoben und an den erstgenannten Staat",
      "words": [
        {
          "bbox": [
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            77.3827,
            397.11464
          ],
          "text": "den"
        },
        {
          "bbox": [
            80.1083,
            389.81864,
            137.29998,
            397.11464
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            140.02558,
            389.81864,
            169.8619,
            397.11464
          ],
          "text": "erhoben"
        },
        {
          "bbox": [
            172.5875,
            389.81864,
            186.3443,
            397.11464
          ],
          "text": "und"
        },
        {
          "bbox": [
            189.06894,
            389.81864,
            197.87102,
            397.11464
          ],
          "text": "an"
        },
        {
          "bbox": [
            200.59662,
            389.81864,
            214.20014,
            397.11464
          ],
          "text": "den"
        },
        {
          "bbox": [
            216.92574,
            389.81864,
            268.80046,
            397.11464
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            271.52606,
            389.81864,
            290.55038,
            397.11464
          ],
          "text": "Staat"
        }
      ]
    },
    {
      "bbox": [
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        423.457308,
        404.77256
      ],
      "id": "pdf-011-line-064",
      "source_page": 11,
      "text": "punkt der Entrichtung der Steuer.",
      "words": [
        {
          "bbox": [
            304.704108,
            397.47656,
            325.011228,
            404.77256
          ],
          "text": "punkt"
        },
        {
          "bbox": [
            327.233468,
            397.47656,
            338.934508,
            404.77256
          ],
          "text": "der"
        },
        {
          "bbox": [
            341.155308,
            397.47656,
            382.194508,
            404.77256
          ],
          "text": "Entrichtung"
        },
        {
          "bbox": [
            384.416988,
            397.47656,
            396.118028,
            404.77256
          ],
          "text": "der"
        },
        {
          "bbox": [
            398.338828,
            397.47656,
            423.457308,
            404.77256
          ],
          "text": "Steuer."
        }
      ]
    },
    {
      "bbox": [
        63.7791,
        399.3856,
        117.9443,
        406.6816
      ],
      "id": "pdf-011-line-065",
      "source_page": 11,
      "text": "ausgezahlt hat,",
      "words": [
        {
          "bbox": [
            63.7791,
            399.3856,
            102.23638,
            406.6816
          ],
          "text": "ausgezahlt"
        },
        {
          "bbox": [
            104.45862,
            399.3856,
            117.9443,
            406.6816
          ],
          "text": "hat,"
        }
      ]
    },
    {
      "bbox": [
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        531.475948,
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      ],
      "id": "pdf-011-line-066",
      "source_page": 11,
      "text": "(3) Der Vertragsstaat, aus dem die Einkünfte stammen, kann",
      "words": [
        {
          "bbox": [
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            321.797388,
            419.6136
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            326.242988,
            412.3176,
            338.832748,
            419.6136
          ],
          "text": "Der"
        },
        {
          "bbox": [
            341.396108,
            412.3176,
            390.668668,
            419.6136
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            393.232668,
            412.3176,
            405.974828,
            419.6136
          ],
          "text": "aus"
        },
        {
          "bbox": [
            408.540108,
            412.3176,
            424.401148,
            419.6136
          ],
          "text": "dem"
        },
        {
          "bbox": [
            426.964748,
            412.3176,
            437.778268,
            419.6136
          ],
          "text": "die"
        },
        {
          "bbox": [
            440.342428,
            412.3176,
            473.581868,
            419.6136
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            476.146028,
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            511.571228,
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          ],
          "text": "stammen,"
        },
        {
          "bbox": [
            514.135228,
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            531.475948,
            419.6136
          ],
          "text": "kann"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-067",
      "source_page": 11,
      "text": "a) im Falle eines Ersuchens nach Absatz 3 seine Eigenschaft als",
      "words": [
        {
          "bbox": [
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            413.48424,
            70.14582,
            420.78024
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.53486,
            413.48424,
            85.0835,
            420.78024
          ],
          "text": "im"
        },
        {
          "bbox": [
            87.03134,
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            103.17686,
            420.78024
          ],
          "text": "Falle"
        },
        {
          "bbox": [
            105.12534,
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            123.73454,
            420.78024
          ],
          "text": "eines"
        },
        {
          "bbox": [
            125.68414,
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            162.7579,
            420.78024
          ],
          "text": "Ersuchens"
        },
        {
          "bbox": [
            164.7075,
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            182.04006,
            420.78024
          ],
          "text": "nach"
        },
        {
          "bbox": [
            183.98886,
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            208.3151,
            420.78024
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            210.26454,
            413.48424,
            214.71254,
            420.78024
          ],
          "text": "3"
        },
        {
          "bbox": [
            216.66134,
            413.48424,
            235.27158,
            420.78024
          ],
          "text": "seine"
        },
        {
          "bbox": [
            237.22006,
            413.48424,
            278.63222,
            420.78024
          ],
          "text": "Eigenschaft"
        },
        {
          "bbox": [
            280.58134,
            413.48424,
            290.55006,
            420.78024
          ],
          "text": "als"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-068",
      "source_page": 11,
      "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-",
      "words": [
        {
          "bbox": [
            304.703708,
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          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Bescheinigung"
        },
        {
          "bbox": [
            375.517628,
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            387.114508,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            389.060908,
            421.88448,
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            429.18048
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            433.888348,
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            465.890988,
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          ],
          "text": "über"
        },
        {
          "bbox": [
            483.829388,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            496.485948,
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          ],
          "text": "Ansässig-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-069",
      "source_page": 11,
      "text": "Steueranspruch des erstgenannten Staates, der nach dem",
      "words": [
        {
          "bbox": [
            76.53494,
            423.05112,
            133.82542,
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          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            136.55862,
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            149.72934,
            430.34712
          ],
          "text": "des"
        },
        {
          "bbox": [
            152.46334,
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            204.42934,
            430.34712
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            207.16254,
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          ],
          "text": "Staates,"
        },
        {
          "bbox": [
            239.57094,
            423.05112,
            251.40566,
            430.34712
          ],
          "text": "der"
        },
        {
          "bbox": [
            254.13774,
            423.05112,
            271.8231,
            430.34712
          ],
          "text": "nach"
        },
        {
          "bbox": [
            274.5563,
            423.05112,
            290.55094,
            430.34712
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-070",
      "source_page": 11,
      "text": "keit im anderen Vertragsstaat verlangen.",
      "words": [
        {
          "bbox": [
            304.703628,
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            317.411068,
            438.74736
          ],
          "text": "keit"
        },
        {
          "bbox": [
            319.633308,
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            328.232668,
            438.74736
          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            410.986668,
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          ],
          "text": "verlangen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-071",
      "source_page": 11,
      "text": "Recht dieses Staates vollstreckbar ist und von einer Person",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            100.06758,
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            439.91408
          ],
          "text": "dieses"
        },
        {
          "bbox": [
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            152.65702,
            439.91408
          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "vollstreckbar"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            214.06462,
            432.61808,
            227.70318,
            439.91408
          ],
          "text": "und"
        },
        {
          "bbox": [
            230.19926,
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            243.23902,
            439.91408
          ],
          "text": "von"
        },
        {
          "bbox": [
            245.73614,
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            263.21262,
            439.91408
          ],
          "text": "einer"
        },
        {
          "bbox": [
            265.70854,
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          ],
          "text": "Person"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-072",
      "source_page": 11,
      "text": "geschuldet wird, die zu diesem Zeitpunkt nach dem Recht",
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        {
          "bbox": [
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          ],
          "text": "geschuldet"
        },
        {
          "bbox": [
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          ],
          "text": "wird,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            230.13262,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            250.5411,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        }
      ]
    },
    {
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      "id": "pdf-011-line-073",
      "source_page": 11,
      "text": "(4) Die zuständigen Behörden können in gegenseitigem Ein-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(4)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
            340.652268,
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörden"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            462.199068,
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          ],
          "text": "gegenseitigem"
        },
        {
          "bbox": [
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          ],
          "text": "Ein-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-074",
      "source_page": 11,
      "text": "dieses Staates die Erhebung nicht verhindern kann, oder",
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        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            180.84958,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            200.5567,
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            238.33086,
            459.04792
          ],
          "text": "verhindern"
        },
        {
          "bbox": [
            240.55286,
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          ],
          "text": "kann,"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-075",
      "source_page": 11,
      "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-",
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        {
          "bbox": [
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          ],
          "text": "vernehmen"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Durchführung"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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          ],
          "text": "regeln"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "gegebe-"
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      ]
    },
    {
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      "id": "pdf-011-line-076",
      "source_page": 11,
      "text": "nenfalls andere Verfahren zur Durchführung der im Abkommen",
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        {
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          ],
          "text": "nenfalls"
        },
        {
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          ],
          "text": "andere"
        },
        {
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          ],
          "text": "Verfahren"
        },
        {
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Durchführung"
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            465.42608,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
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      ]
    },
    {
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      "id": "pdf-011-line-077",
      "source_page": 11,
      "text": "b) im Falle eines Ersuchens nach Absatz 4 seine Eigenschaft als",
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        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Falle"
        },
        {
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          ],
          "text": "eines"
        },
        {
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          ],
          "text": "Ersuchens"
        },
        {
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
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          ],
          "text": "4"
        },
        {
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          ],
          "text": "seine"
        },
        {
          "bbox": [
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          ],
          "text": "Eigenschaft"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        }
      ]
    },
    {
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      "id": "pdf-011-line-078",
      "source_page": 11,
      "text": "vorgesehenen Steuerermäßigungen oder -befreiungen festlegen.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "vorgesehenen"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerermäßigungen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "-befreiungen"
        },
        {
          "bbox": [
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          ],
          "text": "festlegen."
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-079",
      "source_page": 11,
      "text": "Steueranspruch des erstgenannten Staates, für den dieser",
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        {
          "bbox": [
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            133.87318,
            482.71344
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
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            482.71344
          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Staates,"
        },
        {
          "bbox": [
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            249.33014,
            482.71344
          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "dieser"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-080",
      "source_page": 11,
      "text": "Staat nach seinem Recht Maßnahmen zur Sicherung der Er-",
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        {
          "bbox": [
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            95.32246,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "seinem"
        },
        {
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Sicherung"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Er-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-081",
      "source_page": 11,
      "text": "hebung einleiten kann,",
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        {
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          ],
          "text": "hebung"
        },
        {
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          ],
          "text": "einleiten"
        },
        {
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          ],
          "text": "kann,"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-082",
      "source_page": 11,
      "text": "Artikel 31",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "31"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-083",
      "source_page": 11,
      "text": "teilt die zuständige Behörde des erstgenannten Staates dies der",
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        {
          "bbox": [
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          ],
          "text": "teilt"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "zuständige"
        },
        {
          "bbox": [
            132.38854,
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            164.77494,
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            177.81206,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            179.83134,
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            262.01814,
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          ],
          "text": "dies"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-084",
      "source_page": 11,
      "text": "Anwendung des Abkommens in bestimmten Fällen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
            369.344108,
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            383.118588,
            519.84224
          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            444.445468,
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          ],
          "text": "bestimmten"
        },
        {
          "bbox": [
            491.921788,
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          ],
          "text": "Fällen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-085",
      "source_page": 11,
      "text": "zuständigen Behörde des anderen Staates unverzüglich mit und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            141.59222,
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            525.5128
          ],
          "text": "des"
        },
        {
          "bbox": [
            156.65302,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            187.71574,
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            214.70006,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            216.72374,
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          ],
          "text": "unverzüglich"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
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      "id": "pdf-011-line-086",
      "source_page": 11,
      "text": "(1) Eine in einem Vertragsstaat ansässige Gesellschaft, die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Eine"
        },
        {
          "bbox": [
            345.260748,
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            351.573068,
            534.81112
          ],
          "text": "in"
        },
        {
          "bbox": [
            354.565628,
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            534.81112
          ],
          "text": "einem"
        },
        {
          "bbox": [
            379.549548,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-087",
      "source_page": 11,
      "text": "nach Wahl des anderen Staates setzt der erstgenannte Staat das",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Wahl"
        },
        {
          "bbox": [
            102.58422,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            148.08958,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            176.67438,
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          ],
          "text": "setzt"
        },
        {
          "bbox": [
            195.56294,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            209.09102,
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          ],
          "text": "erstgenannte"
        },
        {
          "bbox": [
            257.1223,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            277.62414,
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          ],
          "text": "das"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-088",
      "source_page": 11,
      "text": "Einkünfte aus dem anderen Vertragsstaat bezieht, hat nur dann",
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        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            374.043308,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            405.582988,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            455.132268,
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          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
            485.720828,
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          ],
          "text": "hat"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "dann"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-089",
      "source_page": 11,
      "text": "Ersuchen entweder aus oder nimmt es zurück.",
      "words": [
        {
          "bbox": [
            63.77622,
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            97.25734,
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          ],
          "text": "Ersuchen"
        },
        {
          "bbox": [
            99.47934,
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          ],
          "text": "entweder"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "nimmt"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "zurück."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-090",
      "source_page": 11,
      "text": "im anderen Vertragsstaat Anspruch auf alle Vergünstigungen",
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        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
            316.828588,
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            346.402108,
            553.94504
          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            401.399308,
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          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            439.687228,
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            450.975308,
            553.94504
          ],
          "text": "auf"
        },
        {
          "bbox": [
            454.415228,
            546.64904,
            466.823788,
            553.94504
          ],
          "text": "alle"
        },
        {
          "bbox": [
            470.263548,
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          ],
          "text": "Vergünstigungen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-091",
      "source_page": 11,
      "text": "(8) Dieser Artikel ist nicht so auszulegen, als verpflichte er ei-",
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        {
          "bbox": [
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          ],
          "text": "(8)"
        },
        {
          "bbox": [
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          ],
          "text": "Dieser"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "auszulegen,"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "verpflichte"
        },
        {
          "bbox": [
            272.19806,
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          ],
          "text": "er"
        },
        {
          "bbox": [
            281.3655,
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            290.54758,
            558.74528
          ],
          "text": "ei-"
        }
      ]
    },
    {
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      "id": "pdf-011-line-092",
      "source_page": 11,
      "text": "nach diesem Abkommen, wenn sie im erstgenannten Vertrags-",
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        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Vertrags-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-093",
      "source_page": 11,
      "text": "nen Vertragsstaat,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-094",
      "source_page": 11,
      "text": "staat aktiv gewerblich tätig ist und die aus dem anderen Ver-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "staat"
        },
        {
          "bbox": [
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          ],
          "text": "aktiv"
        },
        {
          "bbox": [
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          ],
          "text": "gewerblich"
        },
        {
          "bbox": [
            388.283388,
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            573.0788
          ],
          "text": "tätig"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            462.217868,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            465.137788,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            516.587628,
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          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-095",
      "source_page": 11,
      "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-",
      "words": [
        {
          "bbox": [
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            70.14238,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.53142,
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          ],
          "text": "Verwaltungsmaßnahmen"
        },
        {
          "bbox": [
            166.7207,
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            582.41096
          ],
          "text": "durchzuführen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            250.5919,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            266.25598,
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            582.41096
          ],
          "text": "Geset-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-096",
      "source_page": 11,
      "text": "tragsstaat bezogenen Einkünfte im Zusammenhang mit dieser",
      "words": [
        {
          "bbox": [
            304.700508,
            575.34968,
            340.815788,
            582.64568
          ],
          "text": "tragsstaat"
        },
        {
          "bbox": [
            343.550428,
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            383.589948,
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          ],
          "text": "bezogenen"
        },
        {
          "bbox": [
            386.324268,
            575.34968,
            420.106268,
            582.64568
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            422.840268,
            575.34968,
            431.507468,
            582.64568
          ],
          "text": "im"
        },
        {
          "bbox": [
            434.240748,
            575.34968,
            492.639708,
            582.64568
          ],
          "text": "Zusammenhang"
        },
        {
          "bbox": [
            495.374508,
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            506.627788,
            582.64568
          ],
          "text": "mit"
        },
        {
          "bbox": [
            509.362428,
            575.34968,
            531.473068,
            582.64568
          ],
          "text": "dieser"
        }
      ]
    },
    {
      "bbox": [
        76.53094,
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        290.54806,
        591.97784
      ],
      "id": "pdf-011-line-097",
      "source_page": 11,
      "text": "zen und der Verwaltungspraxis dieses oder des anderen Ver-",
      "words": [
        {
          "bbox": [
            76.53094,
            584.68184,
            88.92974,
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          ],
          "text": "zen"
        },
        {
          "bbox": [
            90.90966,
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            104.5087,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            120.1279,
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            184.92726,
            591.97784
          ],
          "text": "Verwaltungspraxis"
        },
        {
          "bbox": [
            186.90798,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            211.89742,
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            228.13102,
            591.97784
          ],
          "text": "oder"
        },
        {
          "bbox": [
            230.10982,
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            243.10742,
            591.97784
          ],
          "text": "des"
        },
        {
          "bbox": [
            245.08814,
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            274.0095,
            591.97784
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            275.98942,
            584.68184,
            290.54806,
            591.97784
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
        304.700588,
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        531.473228,
        592.21272
      ],
      "id": "pdf-011-line-098",
      "source_page": 11,
      "text": "gewerblichen Tätigkeit bezogen werden oder aus Anlass dieser",
      "words": [
        {
          "bbox": [
            304.700588,
            584.91672,
            352.384588,
            592.21272
          ],
          "text": "gewerblichen"
        },
        {
          "bbox": [
            354.920988,
            584.91672,
            384.632268,
            592.21272
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            387.168908,
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            417.923388,
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          ],
          "text": "bezogen"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            449.356188,
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            465.648988,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            468.184188,
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            480.926348,
            592.21272
          ],
          "text": "aus"
        },
        {
          "bbox": [
            483.463468,
            584.91672,
            507.164588,
            592.21272
          ],
          "text": "Anlass"
        },
        {
          "bbox": [
            509.701708,
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          ],
          "text": "dieser"
        }
      ]
    },
    {
      "bbox": [
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        163.33446,
        601.54504
      ],
      "id": "pdf-011-line-099",
      "source_page": 11,
      "text": "tragsstaates abweichen;",
      "words": [
        {
          "bbox": [
            76.53126,
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          ],
          "text": "tragsstaates"
        },
        {
          "bbox": [
            122.45526,
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            163.33446,
            601.54504
          ],
          "text": "abweichen;"
        }
      ]
    },
    {
      "bbox": [
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        531.471468,
        601.7796
      ],
      "id": "pdf-011-line-100",
      "source_page": 11,
      "text": "Tätigkeit anfallen. Als aktive gewerbliche Tätigkeit im Sinne die-",
      "words": [
        {
          "bbox": [
            304.700028,
            594.4836,
            334.411308,
            601.7796
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            336.851948,
            594.4836,
            366.773068,
            601.7796
          ],
          "text": "anfallen."
        },
        {
          "bbox": [
            369.212908,
            594.4836,
            380.171868,
            601.7796
          ],
          "text": "Als"
        },
        {
          "bbox": [
            382.612988,
            594.4836,
            403.649148,
            601.7796
          ],
          "text": "aktive"
        },
        {
          "bbox": [
            406.089148,
            594.4836,
            449.326268,
            601.7796
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            451.766268,
            594.4836,
            481.477548,
            601.7796
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            483.918188,
            594.4836,
            492.517548,
            601.7796
          ],
          "text": "im"
        },
        {
          "bbox": [
            494.956988,
            594.4836,
            515.106508,
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            517.546508,
            594.4836,
            531.471468,
            601.7796
          ],
          "text": "die-"
        }
      ]
    },
    {
      "bbox": [
        304.699628,
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        391.564188,
        611.34648
      ],
      "id": "pdf-011-line-101",
      "source_page": 11,
      "text": "ses Artikels gelten nicht:",
      "words": [
        {
          "bbox": [
            304.699628,
            604.05048,
            316.994508,
            611.34648
          ],
          "text": "ses"
        },
        {
          "bbox": [
            319.217228,
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            611.34648
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
            347.807068,
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
            371.855868,
            604.05048,
            391.564188,
            611.34648
          ],
          "text": "nicht:"
        }
      ]
    },
    {
      "bbox": [
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        615.64344
      ],
      "id": "pdf-011-line-102",
      "source_page": 11,
      "text": "b) Maßnahmen durchzuführen, die dem Ordre public widersprä-",
      "words": [
        {
          "bbox": [
            63.77606,
            608.34744,
            70.59046,
            615.64344
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.53206,
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            120.55766,
            615.64344
          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            122.50246,
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            175.27206,
            615.64344
          ],
          "text": "durchzuführen,"
        },
        {
          "bbox": [
            177.21606,
            608.34744,
            187.92006,
            615.64344
          ],
          "text": "die"
        },
        {
          "bbox": [
            189.86406,
            608.34744,
            205.61526,
            615.64344
          ],
          "text": "dem"
        },
        {
          "bbox": [
            207.55846,
            608.34744,
            227.48966,
            615.64344
          ],
          "text": "Ordre"
        },
        {
          "bbox": [
            229.43366,
            608.34744,
            250.93846,
            615.64344
          ],
          "text": "public"
        },
        {
          "bbox": [
            252.88246,
            608.34744,
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            615.64344
          ],
          "text": "widersprä-"
        }
      ]
    },
    {
      "bbox": [
        76.52726,
        617.91464,
        96.23606,
        625.21064
      ],
      "id": "pdf-011-line-103",
      "source_page": 11,
      "text": "chen;",
      "words": [
        {
          "bbox": [
            76.52726,
            617.91464,
            96.23606,
            625.21064
          ],
          "text": "chen;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-104",
      "source_page": 11,
      "text": "a) die Platzierung oder Verwaltung von Kapitalanlagen für",
      "words": [
        {
          "bbox": [
            304.699548,
            618.89136,
            311.066428,
            626.18736
          ],
          "text": "a)"
        },
        {
          "bbox": [
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            626.18736
          ],
          "text": "die"
        },
        {
          "bbox": [
            333.169228,
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            373.890908,
            626.18736
          ],
          "text": "Platzierung"
        },
        {
          "bbox": [
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            395.174028,
            626.18736
          ],
          "text": "oder"
        },
        {
          "bbox": [
            399.895628,
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            440.387788,
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          ],
          "text": "Verwaltung"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Kapitalanlagen"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
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        531.471868,
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      ],
      "id": "pdf-011-line-105",
      "source_page": 11,
      "text": "eigene Rechnung, es sei denn, es handelt sich bei dieser",
      "words": [
        {
          "bbox": [
            317.455548,
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            341.600668,
            635.75424
          ],
          "text": "eigene"
        },
        {
          "bbox": [
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          ],
          "text": "Rechnung,"
        },
        {
          "bbox": [
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            395.570668,
            635.75424
          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "sei"
        },
        {
          "bbox": [
            412.022588,
            628.45824,
            432.533948,
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          ],
          "text": "denn,"
        },
        {
          "bbox": [
            435.634428,
            628.45824,
            444.018348,
            635.75424
          ],
          "text": "es"
        },
        {
          "bbox": [
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            474.175788,
            635.75424
          ],
          "text": "handelt"
        },
        {
          "bbox": [
            477.277148,
            628.45824,
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          ],
          "text": "sich"
        },
        {
          "bbox": [
            495.163388,
            628.45824,
            506.154428,
            635.75424
          ],
          "text": "bei"
        },
        {
          "bbox": [
            509.255628,
            628.45824,
            531.471868,
            635.75424
          ],
          "text": "dieser"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-106",
      "source_page": 11,
      "text": "c) Amtshilfe zu leisten, wenn der andere Vertragsstaat nicht alle",
      "words": [
        {
          "bbox": [
            63.77126,
            632.01304,
            70.13846,
            639.30904
          ],
          "text": "c)"
        },
        {
          "bbox": [
            76.52726,
            632.01304,
            109.57686,
            639.30904
          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
            111.55846,
            632.01304,
            119.82886,
            639.30904
          ],
          "text": "zu"
        },
        {
          "bbox": [
            121.81126,
            632.01304,
            146.92566,
            639.30904
          ],
          "text": "leisten,"
        },
        {
          "bbox": [
            148.90726,
            632.01304,
            168.10886,
            639.30904
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            170.09126,
            632.01304,
            181.75766,
            639.30904
          ],
          "text": "der"
        },
        {
          "bbox": [
            183.73846,
            632.01304,
            208.24486,
            639.30904
          ],
          "text": "andere"
        },
        {
          "bbox": [
            210.22646,
            632.01304,
            257.06966,
            639.30904
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            259.05206,
            632.01304,
            276.46886,
            639.30904
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            278.45126,
            632.01304,
            290.54166,
            639.30904
          ],
          "text": "alle"
        }
      ]
    },
    {
      "bbox": [
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        638.02512,
        531.470908,
        645.32112
      ],
      "id": "pdf-011-line-107",
      "source_page": 11,
      "text": "Tätigkeit um Bank- oder Versicherungstätigkeiten oder Wert-",
      "words": [
        {
          "bbox": [
            317.455228,
            638.02512,
            347.106268,
            645.32112
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            349.098668,
            638.02512,
            360.362348,
            645.32112
          ],
          "text": "um"
        },
        {
          "bbox": [
            362.353468,
            638.02512,
            383.806428,
            645.32112
          ],
          "text": "Bank-"
        },
        {
          "bbox": [
            385.798588,
            638.02512,
            402.068908,
            645.32112
          ],
          "text": "oder"
        },
        {
          "bbox": [
            404.059948,
            638.02512,
            491.406988,
            645.32112
          ],
          "text": "Versicherungstätigkeiten"
        },
        {
          "bbox": [
            493.399068,
            638.02512,
            509.669388,
            645.32112
          ],
          "text": "oder"
        },
        {
          "bbox": [
            511.660428,
            638.02512,
            531.470908,
            645.32112
          ],
          "text": "Wert-"
        }
      ]
    },
    {
      "bbox": [
        76.52486,
        641.58024,
        290.54006,
        648.87624
      ],
      "id": "pdf-011-line-108",
      "source_page": 11,
      "text": "angemessenen Maßnahmen zur Erhebung oder Sicherung,",
      "words": [
        {
          "bbox": [
            76.52486,
            641.58024,
            131.21046,
            648.87624
          ],
          "text": "angemessenen"
        },
        {
          "bbox": [
            133.91846,
            641.58024,
            178.71286,
            648.87624
          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            181.42086,
            641.58024,
            192.45446,
            648.87624
          ],
          "text": "zur"
        },
        {
          "bbox": [
            195.16086,
            641.58024,
            229.96966,
            648.87624
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            232.67766,
            641.58024,
            249.09366,
            648.87624
          ],
          "text": "oder"
        },
        {
          "bbox": [
            251.80006,
            641.58024,
            290.54006,
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          ],
          "text": "Sicherung,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-109",
      "source_page": 11,
      "text": "papierhandel einer Bank oder Versicherungsgesellschaft oder",
      "words": [
        {
          "bbox": [
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          ],
          "text": "papierhandel"
        },
        {
          "bbox": [
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            382.223628,
            654.88816
          ],
          "text": "einer"
        },
        {
          "bbox": [
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            647.59216,
            402.289068,
            654.88816
          ],
          "text": "Bank"
        },
        {
          "bbox": [
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            647.59216,
            420.275228,
            654.88816
          ],
          "text": "oder"
        },
        {
          "bbox": [
            422.197308,
            647.59216,
            513.486828,
            654.88816
          ],
          "text": "Versicherungsgesellschaft"
        },
        {
          "bbox": [
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            531.473948,
            654.88816
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-110",
      "source_page": 11,
      "text": "die nach seinen Gesetzen oder seiner Verwaltungspraxis",
      "words": [
        {
          "bbox": [
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            87.51446,
            658.44344
          ],
          "text": "die"
        },
        {
          "bbox": [
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            108.98406,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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            136.40646,
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          ],
          "text": "seinen"
        },
        {
          "bbox": [
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            651.14744,
            174.36486,
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          ],
          "text": "Gesetzen"
        },
        {
          "bbox": [
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            651.14744,
            194.64246,
            658.44344
          ],
          "text": "oder"
        },
        {
          "bbox": [
            198.35926,
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          ],
          "text": "seiner"
        },
        {
          "bbox": [
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            651.14744,
            290.53366,
            658.44344
          ],
          "text": "Verwaltungspraxis"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-111",
      "source_page": 11,
      "text": "eines zugelassenen Wertpapierhändlers;",
      "words": [
        {
          "bbox": [
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            336.267948,
            664.45504
          ],
          "text": "eines"
        },
        {
          "bbox": [
            338.490668,
            657.15904,
            387.219708,
            664.45504
          ],
          "text": "zugelassenen"
        },
        {
          "bbox": [
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          ],
          "text": "Wertpapierhändlers;"
        }
      ]
    },
    {
      "bbox": [
        76.51846,
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      ],
      "id": "pdf-011-line-112",
      "source_page": 11,
      "text": "möglich sind, ausgeschöpft hat;",
      "words": [
        {
          "bbox": [
            76.51846,
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          ],
          "text": "möglich"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
            126.44966,
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          ],
          "text": "ausgeschöpft"
        },
        {
          "bbox": [
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          ],
          "text": "hat;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-113",
      "source_page": 11,
      "text": "b) die Vergabe von Finanzierungsmitteln, bei denen die aus",
      "words": [
        {
          "bbox": [
            304.699228,
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            311.513388,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vergabe"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Finanzierungsmitteln,"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            477.882028,
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            500.465148,
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          ],
          "text": "denen"
        },
        {
          "bbox": [
            504.011708,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            518.549468,
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          ],
          "text": "aus"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-114",
      "source_page": 11,
      "text": "d) Amtshilfe in Fällen zu leisten, in denen der Verwaltungsauf-",
      "words": [
        {
          "bbox": [
            63.76246,
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            70.57686,
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          ],
          "text": "d)"
        },
        {
          "bbox": [
            76.51846,
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            109.84566,
            682.10904
          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
            112.52966,
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            118.77046,
            682.10904
          ],
          "text": "in"
        },
        {
          "bbox": [
            121.45446,
            674.81304,
            142.33846,
            682.10904
          ],
          "text": "Fällen"
        },
        {
          "bbox": [
            145.02246,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            156.01206,
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            682.10904
          ],
          "text": "leisten,"
        },
        {
          "bbox": [
            184.05206,
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            682.10904
          ],
          "text": "in"
        },
        {
          "bbox": [
            192.97686,
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          ],
          "text": "denen"
        },
        {
          "bbox": [
            217.95926,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            232.37926,
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          ],
          "text": "Verwaltungsauf-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-115",
      "source_page": 11,
      "text": "diesen Mitteln erzielten Erträge nicht uneingeschränkt der",
      "words": [
        {
          "bbox": [
            317.455228,
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            341.455468,
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          ],
          "text": "diesen"
        },
        {
          "bbox": [
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          ],
          "text": "Mitteln"
        },
        {
          "bbox": [
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          ],
          "text": "erzielten"
        },
        {
          "bbox": [
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          ],
          "text": "Erträge"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            456.327868,
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          ],
          "text": "uneingeschränkt"
        },
        {
          "bbox": [
            519.592668,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-116",
      "source_page": 11,
      "text": "wand für diesen Staat in einem eindeutigen Missverhältnis zu",
      "words": [
        {
          "bbox": [
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            95.94646,
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          ],
          "text": "wand"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "diesen"
        },
        {
          "bbox": [
            134.56806,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            155.14966,
            684.38024,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            163.29046,
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            184.76246,
            691.67624
          ],
          "text": "einem"
        },
        {
          "bbox": [
            186.72006,
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          ],
          "text": "eindeutigen"
        },
        {
          "bbox": [
            229.90006,
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          ],
          "text": "Missverhältnis"
        },
        {
          "bbox": [
            282.28566,
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          ],
          "text": "zu"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-117",
      "source_page": 11,
      "text": "Besteuerung im erstgenannten Vertragsstaat unterliegen;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          "text": "unterliegen;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-118",
      "source_page": 11,
      "text": "dem Nutzen steht, den der andere Vertragsstaat dadurch er-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Nutzen"
        },
        {
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          ],
          "text": "steht,"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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            170.99286,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            173.07766,
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          ],
          "text": "andere"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            248.89286,
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          ],
          "text": "dadurch"
        },
        {
          "bbox": [
            280.46646,
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          ],
          "text": "er-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-119",
      "source_page": 11,
      "text": "langt.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "langt."
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-120",
      "source_page": 11,
      "text": "c) die Verwertung immaterieller Wirtschaftsgüter, insbesondere",
      "words": [
        {
          "bbox": [
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            330.311228,
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            370.928588,
            713.2708
          ],
          "text": "Verwertung"
        },
        {
          "bbox": [
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          ],
          "text": "immaterieller"
        },
        {
          "bbox": [
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          ],
          "text": "Wirtschaftsgüter,"
        },
        {
          "bbox": [
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          ],
          "text": "insbesondere"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-121",
      "source_page": 11,
      "text": "die Vergabe von unter Artikel 12 Absatz 2 fallenden Rechten,",
      "words": [
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vergabe"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "unter"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
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          ],
          "text": "12"
        },
        {
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          ],
          "text": "Absatz"
        },
        {
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "fallenden"
        },
        {
          "bbox": [
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          ],
          "text": "Rechten,"
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      ]
    },
    {
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      "id": "pdf-011-line-122",
      "source_page": 11,
      "text": "die nicht durch eigene aktive gewerbliche oder beauftragte",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "nicht"
        },
        {
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          ],
          "text": "durch"
        },
        {
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          ],
          "text": "eigene"
        },
        {
          "bbox": [
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          ],
          "text": "aktive"
        },
        {
          "bbox": [
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            732.40456
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            490.412668,
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            732.40456
          ],
          "text": "beauftragte"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-123",
      "source_page": 11,
      "text": "Artikel 29",
      "words": [
        {
          "bbox": [
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            183.90326,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "29"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-124",
      "source_page": 11,
      "text": "Tätigkeit geschaffen wurden. Der Erwerb von außerhalb des",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "geschaffen"
        },
        {
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          ],
          "text": "wurden."
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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          ],
          "text": "Erwerb"
        },
        {
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          ],
          "text": "von"
        },
        {
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          ],
          "text": "außerhalb"
        },
        {
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          ],
          "text": "des"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-125",
      "source_page": 11,
      "text": "Mitglieder diplomatischer Missionen",
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        {
          "bbox": [
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          ],
          "text": "Mitglieder"
        },
        {
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          ],
          "text": "diplomatischer"
        },
        {
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            746.87864
          ],
          "text": "Missionen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-126",
      "source_page": 11,
      "text": "erstgenannten Vertragsstaats geschaffenen immateriellen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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            425.868908,
            751.53848
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
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          ],
          "text": "geschaffenen"
        },
        {
          "bbox": [
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            531.470428,
            751.53848
          ],
          "text": "immateriellen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-127",
      "source_page": 11,
      "text": "und konsularischer Vertretungen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "konsularischer"
        },
        {
          "bbox": [
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          ],
          "text": "Vertretungen"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-128",
      "source_page": 11,
      "text": "Wirtschaftsgütern gilt nicht als aktive gewerbliche Tätigkeit;",
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