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      "text": "kels gelten nicht als Betriebsstätten",
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          "text": "Auslieferung"
        }
      ]
    },
    {
      "bbox": [
        314.91315,
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      "id": "pdf-005-line-016",
      "source_page": 5,
      "text": "ing to the enterprise solely for the purpose of storage, display",
      "words": [
        {
          "bbox": [
            314.91315,
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            153.632
          ],
          "text": "ing"
        },
        {
          "bbox": [
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          ],
          "text": "to"
        },
        {
          "bbox": [
            336.80448,
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            348.08256,
            153.632
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          "text": "the"
        },
        {
          "bbox": [
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          "text": "enterprise"
        },
        {
          "bbox": [
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          "text": "solely"
        },
        {
          "bbox": [
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            419.76405,
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          "text": "for"
        },
        {
          "bbox": [
            421.73451,
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          "text": "the"
        },
        {
          "bbox": [
            434.98305,
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          "text": "purpose"
        },
        {
          "bbox": [
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          "text": "of"
        },
        {
          "bbox": [
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          "text": "storage,"
        },
        {
          "bbox": [
            506.53638,
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          "text": "display"
        }
      ]
    },
    {
      "bbox": [
        72.35433,
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      ],
      "id": "pdf-005-line-017",
      "source_page": 5,
      "text": "unterhalten werden;",
      "words": [
        {
          "bbox": [
            72.35433,
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          "text": "unterhalten"
        },
        {
          "bbox": [
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          "text": "werden;"
        }
      ]
    },
    {
      "bbox": [
        314.90514,
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      "id": "pdf-005-line-018",
      "source_page": 5,
      "text": "or delivery;",
      "words": [
        {
          "bbox": [
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          "text": "or"
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        {
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          "text": "delivery;"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-019",
      "source_page": 5,
      "text": "c) Bestände von Gütern oder Waren des Unternehmens, die",
      "words": [
        {
          "bbox": [
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            66.01041,
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          "text": "c)"
        },
        {
          "bbox": [
            72.40239,
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            106.44489,
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          ],
          "text": "Bestände"
        },
        {
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          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Gütern"
        },
        {
          "bbox": [
            155.72241,
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            172.03878,
            177.264
          ],
          "text": "oder"
        },
        {
          "bbox": [
            175.95567,
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          ],
          "text": "Waren"
        },
        {
          "bbox": [
            203.00544,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            219.97863,
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          ],
          "text": "Unternehmens,"
        },
        {
          "bbox": [
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            177.264
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        302.17725,
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      "id": "pdf-005-line-020",
      "source_page": 5,
      "text": "c) the maintenance of a stock of goods or merchandise belong-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          "text": "the"
        },
        {
          "bbox": [
            328.19373,
            169.904,
            374.18715,
            177.264
          ],
          "text": "maintenance"
        },
        {
          "bbox": [
            376.24572,
            169.904,
            383.21442,
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          "text": "a"
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        {
          "bbox": [
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          "text": "stock"
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        {
          "bbox": [
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          ],
          "text": "goods"
        },
        {
          "bbox": [
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          ],
          "text": "or"
        },
        {
          "bbox": [
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          ],
          "text": "merchandise"
        },
        {
          "bbox": [
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          ],
          "text": "belong-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-021",
      "source_page": 5,
      "text": "ausschließlich zu dem Zweck unterhalten werden, durch ein",
      "words": [
        {
          "bbox": [
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          "text": "ausschließlich"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Zweck"
        },
        {
          "bbox": [
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          "text": "unterhalten"
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        {
          "bbox": [
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          "text": "werden,"
        },
        {
          "bbox": [
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          "text": "durch"
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        {
          "bbox": [
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            289.34523,
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          "text": "ein"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-022",
      "source_page": 5,
      "text": "ing to the enterprise solely for the purpose of processing by",
      "words": [
        {
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          "text": "ing"
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        {
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          "text": "to"
        },
        {
          "bbox": [
            338.1021,
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            349.29207,
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          "text": "the"
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        {
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          "text": "enterprise"
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        {
          "bbox": [
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        {
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          "text": "for"
        },
        {
          "bbox": [
            425.58732,
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            436.8654,
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          ],
          "text": "the"
        },
        {
          "bbox": [
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          "text": "purpose"
        },
        {
          "bbox": [
            471.51666,
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          "text": "processing"
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        {
          "bbox": [
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          "text": "by"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-023",
      "source_page": 5,
      "text": "anderes Unternehmen bearbeitet oder verarbeitet zu werden;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "anderes"
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        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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            189.80496,
            196.4
          ],
          "text": "bearbeitet"
        },
        {
          "bbox": [
            191.83149,
            189.04,
            208.14786,
            196.4
          ],
          "text": "oder"
        },
        {
          "bbox": [
            210.17439,
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            248.29398,
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          ],
          "text": "verarbeitet"
        },
        {
          "bbox": [
            250.32051,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "werden;"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-024",
      "source_page": 5,
      "text": "another enterprise;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "another"
        },
        {
          "bbox": [
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          "text": "enterprise;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-025",
      "source_page": 5,
      "text": "d) Bestände von Gütern oder Waren des Unternehmens, die auf",
      "words": [
        {
          "bbox": [
            59.64246,
            203.112,
            66.38688,
            210.472
          ],
          "text": "d)"
        },
        {
          "bbox": [
            72.3303,
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            106.44489,
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          ],
          "text": "Bestände"
        },
        {
          "bbox": [
            108.47943,
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            121.53573,
            210.472
          ],
          "text": "von"
        },
        {
          "bbox": [
            123.57027,
            203.112,
            148.04082,
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          ],
          "text": "Gütern"
        },
        {
          "bbox": [
            150.07536,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            168.42627,
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          ],
          "text": "Waren"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            208.62045,
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          ],
          "text": "Unternehmens,"
        },
        {
          "bbox": [
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            276.22485,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-026",
      "source_page": 5,
      "text": "d) the maintenance of a stock of goods or merchandise belong-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "d)"
        },
        {
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          ],
          "text": "the"
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        {
          "bbox": [
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          "text": "maintenance"
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        {
          "bbox": [
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          "text": "of"
        },
        {
          "bbox": [
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          "text": "a"
        },
        {
          "bbox": [
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          ],
          "text": "stock"
        },
        {
          "bbox": [
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          "text": "goods"
        },
        {
          "bbox": [
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          "text": "or"
        },
        {
          "bbox": [
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          ],
          "text": "merchandise"
        },
        {
          "bbox": [
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          ],
          "text": "belong-"
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      ]
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    {
      "bbox": [
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      "id": "pdf-005-line-027",
      "source_page": 5,
      "text": "einer Messe oder Ausstellung ausgestellt und im Anschluss",
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        {
          "bbox": [
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          "text": "einer"
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        {
          "bbox": [
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          ],
          "text": "Messe"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Ausstellung"
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          "text": "ausgestellt"
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        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            241.15707,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "Anschluss"
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      "id": "pdf-005-line-028",
      "source_page": 5,
      "text": "ing to the enterprise, which is exhibited at a trade fair or exhi-",
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        {
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          ],
          "text": "ing"
        },
        {
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          ],
          "text": "to"
        },
        {
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          "text": "the"
        },
        {
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          ],
          "text": "enterprise,"
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        {
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          ],
          "text": "which"
        },
        {
          "bbox": [
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          ],
          "text": "is"
        },
        {
          "bbox": [
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          ],
          "text": "exhibited"
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        {
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          "text": "at"
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        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
          "bbox": [
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          ],
          "text": "trade"
        },
        {
          "bbox": [
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          ],
          "text": "fair"
        },
        {
          "bbox": [
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          "text": "or"
        },
        {
          "bbox": [
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          ],
          "text": "exhi-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-005-line-029",
      "source_page": 5,
      "text": "an eine solche Messe oder Ausstellung durch das Unterneh-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
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          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "solche"
        },
        {
          "bbox": [
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          "text": "Messe"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "Ausstellung"
        },
        {
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          "text": "durch"
        },
        {
          "bbox": [
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          "text": "das"
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          "text": "of"
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        {
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          "text": "paragraphs"
        },
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          "text": "1"
        },
        {
          "bbox": [
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          "text": "and"
        },
        {
          "bbox": [
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          "text": "2,"
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      ]
    },
    {
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      "id": "pdf-005-line-061",
      "source_page": 5,
      "text": "treters im Sinne des Absatzes 7 – für ein Unternehmen tätig und",
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        {
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          "text": "treters"
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          "text": "im"
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        {
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          "text": "Sinne"
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          "text": "des"
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          "text": "Absatzes"
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          "text": "7"
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          "text": "–"
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          "text": "für"
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        {
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          ],
          "text": "ein"
        },
        {
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          "text": "Unternehmen"
        },
        {
          "bbox": [
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          "text": "tätig"
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        {
          "bbox": [
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          "text": "und"
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      ]
    },
    {
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      "id": "pdf-005-line-062",
      "source_page": 5,
      "text": "where a person – other than an agent of an independent status to",
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        {
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          "text": "a"
        },
        {
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          "text": "person"
        },
        {
          "bbox": [
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          "text": "–"
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        {
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          "text": "other"
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          "text": "than"
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          "text": "an"
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          "text": "agent"
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          "text": "an"
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          "text": "independent"
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          "text": "status"
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          "text": "to"
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      "id": "pdf-005-line-063",
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      "text": "besitzt sie in einem Vertragsstaat die Vollmacht, im Namen des",
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          "text": "besitzt"
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          "text": "sie"
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          "text": "in"
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          "text": "einem"
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          "text": "Vertragsstaat"
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          "text": "die"
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          "text": "Vollmacht,"
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          ],
          "text": "im"
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          "text": "Namen"
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          "text": "des"
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      "text": "whom paragraph 7 applies – is acting on behalf of an enterprise",
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          "text": "whom"
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          "text": "paragraph"
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          "text": "7"
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          "text": "applies"
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          "text": "–"
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          "text": "is"
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          "text": "acting"
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          "text": "on"
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          "text": "behalf"
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          "text": "of"
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        {
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          "text": "an"
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          "text": "enterprise"
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      ]
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      "id": "pdf-005-line-065",
      "source_page": 5,
      "text": "Unternehmens Verträge abzuschließen, und übt sie die Voll-",
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          "text": "Verträge"
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          "text": "abzuschließen,"
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          "text": "und"
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          "text": "übt"
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          "text": "Voll-"
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      "text": "and has, and habitually exercises, in a Contracting State an",
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          "text": "and"
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          "text": "has,"
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          "text": "and"
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          "text": "habitually"
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          "text": "exercises,"
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          "text": "in"
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          "text": "a"
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          "text": "Contracting"
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          "text": "State"
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          "text": "an"
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      "text": "macht dort gewöhnlich aus, so wird das Unternehmen unge-",
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          "text": "dort"
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          "text": "gewöhnlich"
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          "text": "aus,"
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          "text": "so"
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          ],
          "text": "wird"
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          "text": "das"
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          "text": "Unternehmen"
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          "text": "unge-"
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      "text": "authority to conclude contracts in the name of the enterprise,",
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          "text": "to"
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          "text": "conclude"
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          "text": "contracts"
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          "text": "in"
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          "text": "the"
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          "text": "name"
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          "text": "of"
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          "text": "the"
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      "id": "pdf-005-line-069",
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      "text": "achtet der Absätze 1 und 2 so behandelt, als habe es in diesem",
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          "text": "achtet"
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          "text": "der"
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          "text": "Absätze"
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          "text": "1"
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          "text": "und"
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          "text": "2"
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          "text": "so"
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          "text": "behandelt,"
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          "text": "als"
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          "text": "habe"
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          "text": "es"
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          "text": "in"
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          "text": "diesem"
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      "text": "that enterprise shall be deemed to have a permanent establish-",
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          "text": "shall"
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          "text": "be"
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          "text": "deemed"
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          "text": "to"
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          ],
          "text": "have"
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          ],
          "text": "a"
        },
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          "text": "permanent"
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          "text": "establish-"
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      "id": "pdf-005-line-071",
      "source_page": 5,
      "text": "Staat für alle von der Person für das Unternehmen ausgeübten",
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          "text": "alle"
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          "text": "von"
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          "text": "der"
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          "text": "Person"
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      "text": "(6) Notwithstanding the preceding provisions of this Article, an",
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      "text": "kels wird eine Versicherungsgesellschaft – außer für Rückversi-",
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          "text": "wird"
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          "text": "Versicherungsgesellschaft"
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          "text": "außer"
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      "id": "pdf-005-line-086",
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      "text": "insurance company, except for reinsurance, of a Contracting",
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          "text": "reinsurance,"
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          "text": "a"
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          "text": "Contracting"
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      "text": "cherungen – eines Vertragsstaats so behandelt, als habe sie eine",
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          "text": "Vertragsstaats"
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      "text": "State shall be deemed to have a permanent establishment in the",
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          "text": "in"
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      "id": "pdf-005-line-089",
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      "text": "Betriebsstätte im anderen Vertragsstaat, wenn sie im Hoheits-",
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        {
          "bbox": [
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          "text": "anderen"
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          "text": "Vertragsstaat,"
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          "text": "im"
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          "text": "Hoheits-"
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      "text": "other Contracting State if it collects premiums on the territory of",
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        {
          "bbox": [
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        {
          "bbox": [
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          "text": "Contracting"
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          "text": "State"
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      "id": "pdf-005-line-091",
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      "text": "gebiet des anderes Staates Prämien einzieht oder dort belegene",
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          "text": "anderes"
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          "text": "Prämien"
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          "text": "einzieht"
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      "text": "the other State or it insures risks situated therein through a per-",
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          "text": "it"
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      "id": "pdf-005-line-093",
      "source_page": 5,
      "text": "Risiken durch eine Person versichert, die kein unabhängiger Ver-",
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        {
          "bbox": [
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          "text": "eine"
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          "text": "Person"
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          "text": "die"
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          "text": "kein"
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          "text": "unabhängiger"
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          "text": "Ver-"
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      "id": "pdf-005-line-094",
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      "text": "son, other than an agent of an independent status to whom para-",
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          "text": "an"
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          "text": "independent"
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          "text": "status"
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          "text": "whom"
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          "text": "para-"
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      "id": "pdf-005-line-095",
      "source_page": 5,
      "text": "treter im Sinne des Absatzes 7 ist.",
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        {
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          ],
          "text": "treter"
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          "text": "im"
        },
        {
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          ],
          "text": "Sinne"
        },
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          ],
          "text": "des"
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        {
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          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
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          ],
          "text": "7"
        },
        {
          "bbox": [
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          ],
          "text": "ist."
        }
      ]
    },
    {
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      "id": "pdf-005-line-096",
      "source_page": 5,
      "text": "graph 7 applies.",
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        {
          "bbox": [
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          ],
          "text": "graph"
        },
        {
          "bbox": [
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          ],
          "text": "7"
        },
        {
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          "text": "applies."
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      ]
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      "id": "pdf-005-line-097",
      "source_page": 5,
      "text": "(7) Ein Unternehmen wird nicht schon deshalb so behandelt,",
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          "text": "(7)"
        },
        {
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          ],
          "text": "Ein"
        },
        {
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          ],
          "text": "Unternehmen"
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          ],
          "text": "wird"
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          "text": "nicht"
        },
        {
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          "text": "schon"
        },
        {
          "bbox": [
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          "text": "deshalb"
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        {
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      "text": "(7) An enterprise shall not be deemed to have a permanent",
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      "text": "als habe es eine Betriebsstätte in einem Vertragsstaat, weil es",
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      "text": "establishment in a Contracting State merely because it carries on",
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          "text": "Gesell-"
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      "id": "pdf-005-line-110",
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      "text": "ing State controls or is controlled by a company which is a resi-",
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          "text": "ing"
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      "text": "schaft beherrscht wird, die im anderen Vertragsstaat ansässig ist",
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          "text": "im"
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      "id": "pdf-005-line-112",
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      "text": "dent of the other Contracting State or which carries on business",
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          "text": "the"
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          "text": "Contracting"
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      "text": "oder dort (entweder durch eine Betriebsstätte oder auf andere",
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          "text": "eine"
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          "text": "Betriebsstätte"
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          "text": "andere"
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      "text": "in that other State (whether through a permanent establishment",
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          "text": "(whether"
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          "text": "through"
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          "text": "a"
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      "id": "pdf-005-line-115",
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      "text": "Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesellschaf-",
      "words": [
        {
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          "text": "ihre"
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          "text": "ausübt,"
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          "text": "wird"
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          "text": "keine"
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          "text": "beiden"
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      "text": "or otherwise), shall not of itself constitute either company a per-",
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          "text": "not"
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          "text": "per-"
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      "text": "ten zur Betriebsstätte der anderen.",
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          "text": "ten"
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          "text": "Betriebsstätte"
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          "text": "der"
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      "text": "manent establishment of the other.",
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          "text": "manent"
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          "text": "establishment"
        },
        {
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          "text": "of"
        },
        {
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          "text": "the"
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          "bbox": [
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          "text": "other."
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      ]
    },
    {
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      "id": "pdf-005-line-119",
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      "text": "Artikel 6",
      "words": [
        {
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          "text": "Artikel"
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        {
          "bbox": [
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          "text": "6"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-120",
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      "text": "Article 6",
      "words": [
        {
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          "text": "Article"
        },
        {
          "bbox": [
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          "text": "6"
        }
      ]
    },
    {
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      "id": "pdf-005-line-121",
      "source_page": 5,
      "text": "Einkünfte aus unbeweglichem Vermögen",
      "words": [
        {
          "bbox": [
            96.52851,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          "text": "unbeweglichem"
        },
        {
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          "text": "Vermögen"
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      ]
    },
    {
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      "id": "pdf-005-line-122",
      "source_page": 5,
      "text": "Income from Immovable Property",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Income"
        },
        {
          "bbox": [
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          ],
          "text": "from"
        },
        {
          "bbox": [
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          ],
          "text": "Immovable"
        },
        {
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          "text": "Property"
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      ]
    },
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      "id": "pdf-005-line-123",
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      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Person",
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        {
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          "text": "(1)"
        },
        {
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          "text": "Einkünfte,"
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          "text": "die"
        },
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          "text": "eine"
        },
        {
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "einem"
        },
        {
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          "text": "Vertragsstaat"
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          "text": "ansässige"
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      "text": "(1) Income derived by a resident of a Contracting State from",
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          "text": "(1)"
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          "text": "Income"
        },
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          "text": "derived"
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          "text": "by"
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          "text": "a"
        },
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          "text": "resident"
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          "text": "of"
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