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      "text": "1607",
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      "text": "Bundesgesetzblatt Jahrgang 2003 Teil II Nr. 31, ausgegeben zu Bonn am 14. November 2003",
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      "text": "Artikel 21",
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      "text": "Article 21",
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      "text": "Andere Einkünfte",
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      "text": "Other Income",
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      "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Person,",
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          "text": "(1)"
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          "text": "Einkünfte"
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          "text": "einer"
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          "text": "in"
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          "text": "einem"
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      "text": "(1) Items of income of a resident of a Contracting State, wher-",
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          "text": "Contracting"
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      "text": "die in den vorstehenden Artikeln nicht behandelt wurden, können",
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      "text": "ever arising, not dealt with in the foregoing Articles of this Con-",
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          "text": "arising,"
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          "text": "the"
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      "text": "ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteuert",
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          "text": "Herkunft"
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          "text": "nur"
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          "text": "in"
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          "text": "diesem"
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          "text": "Staat"
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      "text": "vention shall be taxable only in that State.",
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          "text": "only"
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          "text": "that"
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      "text": "werden.",
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          "text": "werden."
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      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-",
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          "text": "(2)"
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          "text": "Absatz"
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          "text": "1"
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          "text": "ist"
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          "text": "auf"
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          "text": "andere"
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          "text": "Einkünfte"
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          "text": "als"
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          "text": "solche"
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          "text": "aus"
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          "text": "unbeweg-"
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      "text": "(2) The provisions of paragraph 1 shall not apply to income,",
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          "text": "(2)"
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          "text": "1"
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      "text": "lichem Vermögen nicht anzuwenden, wenn der in einem Ver-",
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          "text": "Vermögen"
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          "text": "anzuwenden,"
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          "text": "wenn"
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      "text": "other than income from immovable property, if the recipient of",
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      "text": "tragsstaat ansässige Empfänger im anderen Vertragsstaat eine",
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      "text": "such income, being a resident of a Contracting State, carries on",
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          "text": "7"
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      "text": "paid is effectively connected with such permanent establishment",
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      "text": "beziehungsweise Artikel 14 anzuwenden.",
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      "text": "or fixed base. In such case the provisions of Article 7 or Arti-",
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          "text": "or"
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      "text": "cle 14, as the case may be, shall apply.",
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          "text": "cle"
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          "text": "14,"
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          "text": "as"
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          "text": "the"
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          "text": "case"
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          "text": "may"
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          "text": "be,"
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          "text": "shall"
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          "text": "apply."
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      "text": "Artikel 22",
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          "text": "Artikel"
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          "text": "22"
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      "text": "Article 22",
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          "text": "Article"
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          "text": "22"
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      "text": "Vermögen",
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          "text": "Vermögen"
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      "id": "pdf-014-line-036",
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      "text": "Capital",
      "words": [
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          "text": "Capital"
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      "text": "(1) Unbewegliches Vermögen, das einer in einem Vertragsstaat",
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        {
          "bbox": [
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          "text": "(1)"
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          "bbox": [
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          "text": "Unbewegliches"
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          "text": "Vermögen,"
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        {
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          "text": "das"
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          "bbox": [
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          "text": "einer"
        },
        {
          "bbox": [
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          "text": "in"
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          "bbox": [
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          "text": "einem"
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      "id": "pdf-014-line-038",
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      "text": "(1) Capital represented by immovable property, owned by a",
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          "text": "by"
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          "text": "property,"
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      "text": "ansässigen Person gehört und im anderen Vertragsstaat liegt,",
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      "text": "resident of a Contracting State and situated in the other Con-",
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      "text": "können im anderen Staat besteuert werden.",
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      "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer",
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      "text": "(2) Capital represented by movable property forming part of",
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      "text": "Betriebsstätte ist, die ein Unternehmen eines Vertragsstaats im",
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            140.99953,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            143.91588,
            330.048,
            154.42273,
            337.408
          ],
          "text": "ein"
        },
        {
          "bbox": [
            157.33908,
            330.048,
            205.7425,
            337.408
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            208.65885,
            330.048,
            227.45133,
            337.408
          ],
          "text": "eines"
        },
        {
          "bbox": [
            230.37567,
            330.048,
            281.86323,
            337.408
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            284.77958,
            330.048,
            293.36883,
            337.408
          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
        306.12087,
        330.048,
        535.4898,
        337.408
      ],
      "id": "pdf-014-line-046",
      "source_page": 14,
      "text": "the business property of a permanent establishment which an",
      "words": [
        {
          "bbox": [
            306.12087,
            330.048,
            317.37079,
            337.408
          ],
          "text": "the"
        },
        {
          "bbox": [
            320.73458,
            330.048,
            352.40694,
            337.408
          ],
          "text": "business"
        },
        {
          "bbox": [
            355.77073,
            330.048,
            385.94896,
            337.408
          ],
          "text": "property"
        },
        {
          "bbox": [
            389.31275,
            330.048,
            396.26405,
            337.408
          ],
          "text": "of"
        },
        {
          "bbox": [
            399.62784,
            330.048,
            403.91847,
            337.408
          ],
          "text": "a"
        },
        {
          "bbox": [
            407.28226,
            330.048,
            445.77009,
            337.408
          ],
          "text": "permanent"
        },
        {
          "bbox": [
            449.13388,
            330.048,
            499.02344,
            337.408
          ],
          "text": "establishment"
        },
        {
          "bbox": [
            502.38723,
            330.048,
            523.39294,
            337.408
          ],
          "text": "which"
        },
        {
          "bbox": [
            526.75673,
            330.048,
            535.4898,
            337.408
          ],
          "text": "an"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        339.616,
        293.36883,
        346.976
      ],
      "id": "pdf-014-line-047",
      "source_page": 14,
      "text": "anderen Vertragsstaat hat, oder das zu einer festen Einrichtung",
      "words": [
        {
          "bbox": [
            63.99191,
            339.616,
            93.14742,
            346.976
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            95.90397,
            339.616,
            143.39653,
            346.976
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            146.15308,
            339.616,
            159.62422,
            346.976
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            162.38077,
            339.616,
            178.6564,
            346.976
          ],
          "text": "oder"
        },
        {
          "bbox": [
            181.41295,
            339.616,
            194.43665,
            346.976
          ],
          "text": "das"
        },
        {
          "bbox": [
            197.1932,
            339.616,
            205.47084,
            346.976
          ],
          "text": "zu"
        },
        {
          "bbox": [
            208.22739,
            339.616,
            225.68554,
            346.976
          ],
          "text": "einer"
        },
        {
          "bbox": [
            228.44209,
            339.616,
            250.35866,
            346.976
          ],
          "text": "festen"
        },
        {
          "bbox": [
            253.11521,
            339.616,
            293.36883,
            346.976
          ],
          "text": "Einrichtung"
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        339.616,
        535.4898,
        346.976
      ],
      "id": "pdf-014-line-048",
      "source_page": 14,
      "text": "enterprise of a Contracting State has in the other Contracting",
      "words": [
        {
          "bbox": [
            306.11288,
            339.616,
            341.77225,
            346.976
          ],
          "text": "enterprise"
        },
        {
          "bbox": [
            345.23991,
            339.616,
            352.19121,
            346.976
          ],
          "text": "of"
        },
        {
          "bbox": [
            355.65887,
            339.616,
            359.9495,
            346.976
          ],
          "text": "a"
        },
        {
          "bbox": [
            363.41716,
            339.616,
            405.30074,
            346.976
          ],
          "text": "Contracting"
        },
        {
          "bbox": [
            408.7684,
            339.616,
            427.56088,
            346.976
          ],
          "text": "State"
        },
        {
          "bbox": [
            431.02854,
            339.616,
            443.75661,
            346.976
          ],
          "text": "has"
        },
        {
          "bbox": [
            447.22427,
            339.616,
            453.44049,
            346.976
          ],
          "text": "in"
        },
        {
          "bbox": [
            456.90815,
            339.616,
            468.15807,
            346.976
          ],
          "text": "the"
        },
        {
          "bbox": [
            471.62573,
            339.616,
            490.12258,
            346.976
          ],
          "text": "other"
        },
        {
          "bbox": [
            493.59024,
            339.616,
            535.4898,
            346.976
          ],
          "text": "Contracting"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        349.184,
        293.36883,
        356.544
      ],
      "id": "pdf-014-line-049",
      "source_page": 14,
      "text": "gehört, die einer in einem Vertragsstaat ansässigen Person für",
      "words": [
        {
          "bbox": [
            63.99191,
            349.184,
            89.29624,
            356.544
          ],
          "text": "gehört,"
        },
        {
          "bbox": [
            92.51621,
            349.184,
            103.31869,
            356.544
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.53866,
            349.184,
            123.99681,
            356.544
          ],
          "text": "einer"
        },
        {
          "bbox": [
            127.21678,
            349.184,
            133.433,
            356.544
          ],
          "text": "in"
        },
        {
          "bbox": [
            136.65297,
            349.184,
            158.26592,
            356.544
          ],
          "text": "einem"
        },
        {
          "bbox": [
            161.48589,
            349.184,
            208.97845,
            356.544
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            212.19842,
            349.184,
            252.30023,
            356.544
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            255.52819,
            349.184,
            280.68071,
            356.544
          ],
          "text": "Person"
        },
        {
          "bbox": [
            283.90068,
            349.184,
            293.36883,
            356.544
          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        349.184,
        535.4898,
        356.544
      ],
      "id": "pdf-014-line-050",
      "source_page": 14,
      "text": "State or by movable property pertaining to a fixed base available",
      "words": [
        {
          "bbox": [
            306.11288,
            349.184,
            324.90536,
            356.544
          ],
          "text": "State"
        },
        {
          "bbox": [
            327.02271,
            349.184,
            334.26964,
            356.544
          ],
          "text": "or"
        },
        {
          "bbox": [
            336.38699,
            349.184,
            345.12006,
            356.544
          ],
          "text": "by"
        },
        {
          "bbox": [
            347.23741,
            349.184,
            377.72725,
            356.544
          ],
          "text": "movable"
        },
        {
          "bbox": [
            379.8446,
            349.184,
            410.03082,
            356.544
          ],
          "text": "property"
        },
        {
          "bbox": [
            412.14817,
            349.184,
            447.66372,
            356.544
          ],
          "text": "pertaining"
        },
        {
          "bbox": [
            449.78107,
            349.184,
            456.88418,
            356.544
          ],
          "text": "to"
        },
        {
          "bbox": [
            459.00153,
            349.184,
            463.29216,
            356.544
          ],
          "text": "a"
        },
        {
          "bbox": [
            465.40951,
            349.184,
            482.71585,
            356.544
          ],
          "text": "fixed"
        },
        {
          "bbox": [
            484.8332,
            349.184,
            502.14753,
            356.544
          ],
          "text": "base"
        },
        {
          "bbox": [
            504.26488,
            349.184,
            535.4898,
            356.544
          ],
          "text": "available"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        358.752,
        293.36883,
        366.112
      ],
      "id": "pdf-014-line-051",
      "source_page": 14,
      "text": "die Ausübung einer selbständigen Arbeit im anderen Vertrags-",
      "words": [
        {
          "bbox": [
            63.99191,
            358.752,
            74.79439,
            366.112
          ],
          "text": "die"
        },
        {
          "bbox": [
            78.09426,
            358.752,
            114.36087,
            366.112
          ],
          "text": "Ausübung"
        },
        {
          "bbox": [
            117.66074,
            358.752,
            135.11889,
            366.112
          ],
          "text": "einer"
        },
        {
          "bbox": [
            138.41876,
            358.752,
            188.28435,
            366.112
          ],
          "text": "selbständigen"
        },
        {
          "bbox": [
            191.58422,
            358.752,
            212.74174,
            366.112
          ],
          "text": "Arbeit"
        },
        {
          "bbox": [
            216.04161,
            358.752,
            224.63086,
            366.112
          ],
          "text": "im"
        },
        {
          "bbox": [
            227.93073,
            358.752,
            257.08624,
            366.112
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            260.38611,
            358.752,
            293.36883,
            366.112
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        358.752,
        535.4898,
        366.112
      ],
      "id": "pdf-014-line-052",
      "source_page": 14,
      "text": "to a resident of a Contracting State in the other Contracting State",
      "words": [
        {
          "bbox": [
            306.11288,
            358.752,
            313.21599,
            366.112
          ],
          "text": "to"
        },
        {
          "bbox": [
            315.10163,
            358.752,
            319.39226,
            366.112
          ],
          "text": "a"
        },
        {
          "bbox": [
            321.2779,
            358.752,
            349.98597,
            366.112
          ],
          "text": "resident"
        },
        {
          "bbox": [
            351.87161,
            358.752,
            358.82291,
            366.112
          ],
          "text": "of"
        },
        {
          "bbox": [
            360.70855,
            358.752,
            364.99918,
            366.112
          ],
          "text": "a"
        },
        {
          "bbox": [
            366.88482,
            358.752,
            408.75242,
            366.112
          ],
          "text": "Contracting"
        },
        {
          "bbox": [
            410.63806,
            358.752,
            429.43054,
            366.112
          ],
          "text": "State"
        },
        {
          "bbox": [
            431.31618,
            358.752,
            437.5324,
            366.112
          ],
          "text": "in"
        },
        {
          "bbox": [
            439.41804,
            358.752,
            450.66796,
            366.112
          ],
          "text": "the"
        },
        {
          "bbox": [
            452.5536,
            358.752,
            471.05045,
            366.112
          ],
          "text": "other"
        },
        {
          "bbox": [
            472.93609,
            358.752,
            514.81168,
            366.112
          ],
          "text": "Contracting"
        },
        {
          "bbox": [
            516.69732,
            358.752,
            535.4898,
            366.112
          ],
          "text": "State"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        368.32,
        293.35285,
        375.68
      ],
      "id": "pdf-014-line-053",
      "source_page": 14,
      "text": "staat zur Verfügung steht, können im anderen Staat besteuert",
      "words": [
        {
          "bbox": [
            63.99191,
            368.32,
            81.60187,
            375.68
          ],
          "text": "staat"
        },
        {
          "bbox": [
            85.03757,
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            95.97588,
            375.68
          ],
          "text": "zur"
        },
        {
          "bbox": [
            99.41158,
            368.32,
            136.10965,
            375.68
          ],
          "text": "Verfügung"
        },
        {
          "bbox": [
            139.54535,
            368.32,
            159.52834,
            375.68
          ],
          "text": "steht,"
        },
        {
          "bbox": [
            162.96404,
            368.32,
            189.33104,
            375.68
          ],
          "text": "können"
        },
        {
          "bbox": [
            192.76674,
            368.32,
            201.35599,
            375.68
          ],
          "text": "im"
        },
        {
          "bbox": [
            204.79169,
            368.32,
            233.9472,
            375.68
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            237.3829,
            368.32,
            256.17538,
            375.68
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            259.61108,
            368.32,
            293.35285,
            375.68
          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        368.32,
        535.48181,
        375.68
      ],
      "id": "pdf-014-line-054",
      "source_page": 14,
      "text": "for the purpose of performing independent personal services",
      "words": [
        {
          "bbox": [
            306.11288,
            368.32,
            315.72485,
            375.68
          ],
          "text": "for"
        },
        {
          "bbox": [
            319.78377,
            368.32,
            331.03369,
            375.68
          ],
          "text": "the"
        },
        {
          "bbox": [
            335.09261,
            368.32,
            364.54375,
            375.68
          ],
          "text": "purpose"
        },
        {
          "bbox": [
            368.60267,
            368.32,
            375.55397,
            375.68
          ],
          "text": "of"
        },
        {
          "bbox": [
            379.61289,
            368.32,
            418.53218,
            375.68
          ],
          "text": "performing"
        },
        {
          "bbox": [
            422.5911,
            368.32,
            467.29515,
            375.68
          ],
          "text": "independent"
        },
        {
          "bbox": [
            471.35407,
            368.32,
            502.13155,
            375.68
          ],
          "text": "personal"
        },
        {
          "bbox": [
            506.19047,
            368.32,
            535.48181,
            375.68
          ],
          "text": "services"
        }
      ]
    },
    {
      "bbox": [
        63.97593,
        377.888,
        92.69199,
        385.248
      ],
      "id": "pdf-014-line-055",
      "source_page": 14,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            63.97593,
            377.888,
            92.69199,
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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        377.888,
        423.03854,
        385.248
      ],
      "id": "pdf-014-line-056",
      "source_page": 14,
      "text": "may be taxed in that other State.",
      "words": [
        {
          "bbox": [
            306.10489,
            377.888,
            321.21398,
            385.248
          ],
          "text": "may"
        },
        {
          "bbox": [
            323.4352,
            377.888,
            332.4639,
            385.248
          ],
          "text": "be"
        },
        {
          "bbox": [
            334.68512,
            377.888,
            354.66012,
            385.248
          ],
          "text": "taxed"
        },
        {
          "bbox": [
            356.88134,
            377.888,
            363.09756,
            385.248
          ],
          "text": "in"
        },
        {
          "bbox": [
            365.31878,
            377.888,
            379.08555,
            385.248
          ],
          "text": "that"
        },
        {
          "bbox": [
            381.30677,
            377.888,
            399.80362,
            385.248
          ],
          "text": "other"
        },
        {
          "bbox": [
            402.02484,
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            423.03854,
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          ],
          "text": "State."
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      ]
    },
    {
      "bbox": [
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        391.696,
        293.36883,
        399.056
      ],
      "id": "pdf-014-line-057",
      "source_page": 14,
      "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-",
      "words": [
        {
          "bbox": [
            72.49327,
            391.696,
            81.07453,
            399.056
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            84.40636,
            391.696,
            121.6877,
            399.056
          ],
          "text": "Seeschiffe"
        },
        {
          "bbox": [
            125.01953,
            391.696,
            138.64248,
            399.056
          ],
          "text": "und"
        },
        {
          "bbox": [
            141.97431,
            391.696,
            193.16624,
            399.056
          ],
          "text": "Luftfahrzeuge,"
        },
        {
          "bbox": [
            196.49807,
            391.696,
            207.30055,
            399.056
          ],
          "text": "die"
        },
        {
          "bbox": [
            210.63238,
            391.696,
            219.22163,
            399.056
          ],
          "text": "im"
        },
        {
          "bbox": [
            222.55346,
            391.696,
            275.08771,
            399.056
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            278.41954,
            391.696,
            293.36883,
            399.056
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
        314.61424,
        391.696,
        535.49779,
        399.056
      ],
      "id": "pdf-014-line-058",
      "source_page": 14,
      "text": "(3) Capital represented by ships and aircraft operated in inter-",
      "words": [
        {
          "bbox": [
            314.61424,
            391.696,
            323.18751,
            399.056
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            325.53657,
            391.696,
            350.68909,
            399.056
          ],
          "text": "Capital"
        },
        {
          "bbox": [
            353.03815,
            391.696,
            395.95244,
            399.056
          ],
          "text": "represented"
        },
        {
          "bbox": [
            398.3015,
            391.696,
            407.03457,
            399.056
          ],
          "text": "by"
        },
        {
          "bbox": [
            409.38363,
            391.696,
            428.32792,
            399.056
          ],
          "text": "ships"
        },
        {
          "bbox": [
            430.67698,
            391.696,
            444.13214,
            399.056
          ],
          "text": "and"
        },
        {
          "bbox": [
            446.4812,
            391.696,
            471.3301,
            399.056
          ],
          "text": "aircraft"
        },
        {
          "bbox": [
            473.67916,
            391.696,
            505.79097,
            399.056
          ],
          "text": "operated"
        },
        {
          "bbox": [
            508.14003,
            391.696,
            514.35625,
            399.056
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "inter-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-059",
      "source_page": 14,
      "text": "kehr betrieben werden, und Schiffe, die der Binnenschifffahrt",
      "words": [
        {
          "bbox": [
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          ],
          "text": "kehr"
        },
        {
          "bbox": [
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          "text": "betrieben"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Schiffe,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Binnenschifffahrt"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-060",
      "source_page": 14,
      "text": "national traffic, and by boats engaged in inland waterways trans-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "national"
        },
        {
          "bbox": [
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          ],
          "text": "traffic,"
        },
        {
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          ],
          "text": "and"
        },
        {
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          ],
          "text": "by"
        },
        {
          "bbox": [
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          ],
          "text": "boats"
        },
        {
          "bbox": [
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          ],
          "text": "engaged"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "inland"
        },
        {
          "bbox": [
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          ],
          "text": "waterways"
        },
        {
          "bbox": [
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          ],
          "text": "trans-"
        }
      ]
    },
    {
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      "id": "pdf-014-line-061",
      "source_page": 14,
      "text": "dienen, sowie bewegliches Vermögen, das dem Betrieb dieser",
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        {
          "bbox": [
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          "text": "dienen,"
        },
        {
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          ],
          "text": "sowie"
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        {
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          ],
          "text": "bewegliches"
        },
        {
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          ],
          "text": "Vermögen,"
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          "bbox": [
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          ],
          "text": "das"
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          "text": "dem"
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        {
          "bbox": [
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          ],
          "text": "Betrieb"
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        {
          "bbox": [
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          "text": "dieser"
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      ]
    },
    {
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      "id": "pdf-014-line-062",
      "source_page": 14,
      "text": "port, and by movable property pertaining to the operation of such",
      "words": [
        {
          "bbox": [
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          ],
          "text": "port,"
        },
        {
          "bbox": [
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          "text": "and"
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        {
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          "text": "by"
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          "text": "movable"
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          "text": "property"
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          "bbox": [
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          "text": "pertaining"
        },
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          "text": "to"
        },
        {
          "bbox": [
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          ],
          "text": "the"
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          "bbox": [
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          "text": "operation"
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          "bbox": [
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          "text": "of"
        },
        {
          "bbox": [
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          "text": "such"
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      ]
    },
    {
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      ],
      "id": "pdf-014-line-063",
      "source_page": 14,
      "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Schiffe"
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          "text": "oder"
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          "text": "Luftfahrzeuge"
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        {
          "bbox": [
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          ],
          "text": "dient,"
        },
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          "bbox": [
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          ],
          "text": "können"
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-064",
      "source_page": 14,
      "text": "ships and aircraft and boats, shall be taxable only in the Con-",
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        {
          "bbox": [
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          ],
          "text": "ships"
        },
        {
          "bbox": [
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          ],
          "text": "and"
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          ],
          "text": "aircraft"
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          "text": "and"
        },
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          ],
          "text": "boats,"
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          "bbox": [
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          ],
          "text": "shall"
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          ],
          "text": "be"
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          "text": "taxable"
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          ],
          "text": "only"
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        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "the"
        },
        {
          "bbox": [
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          ],
          "text": "Con-"
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      "id": "pdf-014-line-065",
      "source_page": 14,
      "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
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        {
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          ],
          "text": "staat"
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          "text": "besteuert"
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          "text": "werden,"
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          ],
          "text": "in"
        },
        {
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          ],
          "text": "dem"
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          ],
          "text": "sich"
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          ],
          "text": "der"
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          "text": "Ort"
        },
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          "text": "der"
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          "text": "tatsächlichen"
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      ]
    },
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      "id": "pdf-014-line-066",
      "source_page": 14,
      "text": "tracting State in which the place of effective management of the",
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        {
          "bbox": [
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          ],
          "text": "tracting"
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          ],
          "text": "State"
        },
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          "text": "in"
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          "text": "which"
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          "text": "the"
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          "text": "of"
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          "text": "effective"
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      "id": "pdf-014-line-067",
      "source_page": 14,
      "text": "Geschäftsleitung des Unternehmens befindet.",
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        {
          "bbox": [
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          ],
          "text": "Geschäftsleitung"
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          ],
          "text": "Unternehmens"
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          "text": "befindet."
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      ]
    },
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      "id": "pdf-014-line-068",
      "source_page": 14,
      "text": "enterprise is situated.",
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        {
          "bbox": [
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          ],
          "text": "enterprise"
        },
        {
          "bbox": [
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      ]
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      "source_page": 14,
      "text": "(4) Alle anderen Vermögensteile einer in einem Vertragsstaat",
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        {
          "bbox": [
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          ],
          "text": "(4)"
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          ],
          "text": "Alle"
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          ],
          "text": "anderen"
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        {
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          "text": "Vermögensteile"
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
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      ]
    },
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      "id": "pdf-014-line-070",
      "source_page": 14,
      "text": "(4) All other elements of capital of a resident of a Contracting",
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          ],
          "text": "(4)"
        },
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          "bbox": [
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          ],
          "text": "All"
        },
        {
          "bbox": [
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          ],
          "text": "other"
        },
        {
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          ],
          "text": "elements"
        },
        {
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          ],
          "text": "capital"
        },
        {
          "bbox": [
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
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          ],
          "text": "resident"
        },
        {
          "bbox": [
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
          "bbox": [
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          ],
          "text": "Contracting"
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      ]
    },
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      ],
      "id": "pdf-014-line-071",
      "source_page": 14,
      "text": "ansässigen Person können nur in diesem Staat besteuert",
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        {
          "bbox": [
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          ],
          "text": "ansässigen"
        },
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
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          "text": "besteuert"
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      ]
    },
    {
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      "id": "pdf-014-line-072",
      "source_page": 14,
      "text": "State shall be taxable only in that State.",
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        {
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          "text": "State"
        },
        {
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          "text": "shall"
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        {
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          "text": "be"
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          "text": "taxable"
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          "text": "only"
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        {
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "that"
        },
        {
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          "text": "State."
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      ]
    },
    {
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      "id": "pdf-014-line-073",
      "source_page": 14,
      "text": "werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
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      "id": "pdf-014-line-074",
      "source_page": 14,
      "text": "Article 23",
      "words": [
        {
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          "text": "Article"
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          "bbox": [
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          "text": "23"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-075",
      "source_page": 14,
      "text": "Artikel 23",
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        {
          "bbox": [
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          ],
          "text": "Artikel"
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        {
          "bbox": [
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          "text": "23"
        }
      ]
    },
    {
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      "id": "pdf-014-line-076",
      "source_page": 14,
      "text": "Avoidance of",
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        {
          "bbox": [
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          "text": "Avoidance"
        },
        {
          "bbox": [
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          ],
          "text": "of"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-077",
      "source_page": 14,
      "text": "Vermeidung der",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Vermeidung"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-078",
      "source_page": 14,
      "text": "Doppelbesteuerung im Wohnsitzstaat",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Wohnsitzstaat"
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      ]
    },
    {
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      "id": "pdf-014-line-079",
      "source_page": 14,
      "text": "Double Taxation in the State of Residence",
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        {
          "bbox": [
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          ],
          "text": "Double"
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          ],
          "text": "Taxation"
        },
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          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "the"
        },
        {
          "bbox": [
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          ],
          "text": "State"
        },
        {
          "bbox": [
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          ],
          "text": "of"
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          "text": "Residence"
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      ]
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      "text": "(1) Im Fall Rumäniens wird die Doppelbesteuerung wie folgt",
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          "text": "(1)"
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          "text": "Im"
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          "text": "Fall"
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          "text": "Rumäniens"
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          "bbox": [
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          "text": "wird"
        },
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          "text": "die"
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          "text": "Doppelbesteuerung"
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          "text": "folgt"
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      "source_page": 14,
      "text": "(1) In the case of Romania, double taxation shall be avoided as",
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          "text": "(1)"
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          "text": "In"
        },
        {
          "bbox": [
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          ],
          "text": "the"
        },
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          "text": "case"
        },
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          "text": "of"
        },
        {
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          "text": "Romania,"
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          "bbox": [
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          "text": "double"
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          "text": "taxation"
        },
        {
          "bbox": [
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          "text": "shall"
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          "text": "be"
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          "text": "avoided"
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          "text": "as"
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    },
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      "id": "pdf-014-line-082",
      "source_page": 14,
      "text": "vermieden:",
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          "text": "vermieden:"
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      ]
    },
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      "id": "pdf-014-line-083",
      "source_page": 14,
      "text": "follows:",
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          "text": "follows:"
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      "id": "pdf-014-line-084",
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      "text": "Bezieht eine in Rumänien ansässige Person Einkünfte oder hat",
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          "text": "eine"
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          "text": "in"
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          "text": "Rumänien"
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          "text": "ansässige"
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          "text": "oder"
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          "text": "hat"
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      ]
    },
    {
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      "id": "pdf-014-line-085",
      "source_page": 14,
      "text": "Where a resident of Romania derives income or owns capital",
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          "text": "resident"
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          "text": "of"
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          "text": "Romania"
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          "text": "derives"
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          "text": "or"
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          "text": "capital"
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      "text": "sie Vermögen und können diese Einkünfte oder dieses Vermögen",
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      "id": "pdf-014-line-087",
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      "text": "which, in accordance with the provisions of this Convention may",
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          "text": "accordance"
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          "text": "provisions"
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          "text": "Convention"
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      "text": "nach diesem Abkommen in der Bundesrepublik Deutschland",
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          "text": "nach"
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          "text": "diesem"
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          "text": "in"
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          "text": "der"
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          "text": "Bundesrepublik"
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      "text": "be taxed in the Federal Republic of Germany, Romania shall",
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          "text": "taxed"
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          "text": "in"
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          "text": "the"
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          "text": "Federal"
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          ],
          "text": "Republic"
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          "text": "of"
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          "text": "Germany,"
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          "text": "Romania"
        },
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          "text": "shall"
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      "source_page": 14,
      "text": "besteuert werden, so rechnet Rumänien",
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        {
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          "text": "werden,"
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          "text": "so"
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          "text": "rechnet"
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          "text": "Rumänien"
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      "source_page": 14,
      "text": "allow:",
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        {
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          "text": "allow:"
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      "text": "a) auf die vom Einkommen dieser Person zu erhebende Steuer",
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          "text": "Einkommen"
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          "text": "dieser"
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          "text": "Person"
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          "text": "erhebende"
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      "id": "pdf-014-line-093",
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      "text": "a) as a deduction from the tax on the income of that resident, an",
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        {
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          "text": "a)"
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          "text": "as"
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          "text": "a"
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          "text": "deduction"
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          "text": "from"
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          "text": "tax"
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      "id": "pdf-014-line-094",
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      "text": "einen Betrag an, der der in der Bundesrepublik Deutschland",
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        {
          "bbox": [
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          "text": "einen"
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          "text": "Betrag"
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          "text": "an,"
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          "text": "der"
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          "text": "der"
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          "text": "in"
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          "text": "der"
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          "text": "Bundesrepublik"
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      ]
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      "id": "pdf-014-line-095",
      "source_page": 14,
      "text": "amount equal to the income tax paid in the Federal Republic",
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          "text": "amount"
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          "text": "equal"
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          ],
          "text": "to"
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          "text": "the"
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          "text": "income"
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          "text": "tax"
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          "text": "paid"
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          "text": "in"
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          "text": "the"
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        {
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      "text": "gezahlten Steuer vom Einkommen entspricht;",
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        {
          "bbox": [
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          "text": "gezahlten"
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        {
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          "text": "Steuer"
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          "text": "vom"
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      "text": "of Germany;",
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      "text": "b) auf die vom Vermögen dieser Person zu erhebende Steuer",
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        {
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          "text": "auf"
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      "text": "b) as a deduction from the tax on the capital of that resident, an",
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        {
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          "text": "b)"
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          "text": "as"
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          "text": "a"
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          "text": "deduction"
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      "text": "einen Betrag an, der der in der Bundesrepublik Deutschland",
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        {
          "bbox": [
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          "text": "einen"
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          "text": "Betrag"
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          "text": "an,"
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          "text": "in"
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      "id": "pdf-014-line-101",
      "source_page": 14,
      "text": "amount equal to the capital tax paid in the Federal Republic",
      "words": [
        {
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          ],
          "text": "amount"
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          "text": "equal"
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          "text": "paid"
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          "text": "in"
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        {
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          "text": "the"
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    {
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      "id": "pdf-014-line-102",
      "source_page": 14,
      "text": "gezahlten Steuer vom Vermögen entspricht.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gezahlten"
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          ],
          "text": "Steuer"
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        {
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          ],
          "text": "vom"
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          "text": "Vermögen"
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      "text": "of Germany.",
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          "text": "of"
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      ]
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      "id": "pdf-014-line-104",
      "source_page": 14,
      "text": "Der anzurechnende Betrag darf jedoch in beiden Fällen den Teil",
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        {
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          "text": "Der"
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          "text": "anzurechnende"
        },
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          "text": "Betrag"
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        {
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          "text": "darf"
        },
        {
          "bbox": [
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          "text": "jedoch"
        },
        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "beiden"
        },
        {
          "bbox": [
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          "text": "Fällen"
        },
        {
          "bbox": [
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          "text": "den"
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        {
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          "text": "Teil"
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    },
    {
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      "id": "pdf-014-line-105",
      "source_page": 14,
      "text": "Such deduction in either case shall not, however, exceed that",
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        {
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          "text": "Such"
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        {
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          "text": "deduction"
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        {
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          "text": "in"
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          "text": "either"
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        {
          "bbox": [
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          "text": "case"
        },
        {
          "bbox": [
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          "text": "shall"
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        {
          "bbox": [
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          "text": "not,"
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        {
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          "text": "however,"
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        {
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          "text": "exceed"
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          "text": "that"
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      "id": "pdf-014-line-106",
      "source_page": 14,
      "text": "der vor der Anrechnung ermittelten Steuer vom Einkommen oder",
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        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "vor"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Anrechnung"
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        {
          "bbox": [
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          "text": "ermittelten"
        },
        {
          "bbox": [
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          "text": "Steuer"
        },
        {
          "bbox": [
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          "text": "vom"
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        {
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          "text": "Einkommen"
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        {
          "bbox": [
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          "text": "oder"
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      ]
    },
    {
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      "id": "pdf-014-line-107",
      "source_page": 14,
      "text": "part of the income tax or capital tax, as computed before the",
      "words": [
        {
          "bbox": [
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          "text": "part"
        },
        {
          "bbox": [
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          "text": "the"
        },
        {
          "bbox": [
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          "text": "income"
        },
        {
          "bbox": [
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          "text": "tax"
        },
        {
          "bbox": [
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          ],
          "text": "or"
        },
        {
          "bbox": [
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          ],
          "text": "capital"
        },
        {
          "bbox": [
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          "text": "tax,"
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        {
          "bbox": [
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          ],
          "text": "as"
        },
        {
          "bbox": [
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          "text": "computed"
        },
        {
          "bbox": [
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          ],
          "text": "before"
        },
        {
          "bbox": [
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          "text": "the"
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      ]
    },
    {
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      "id": "pdf-014-line-108",
      "source_page": 14,
      "text": "vom Vermögen nicht übersteigen, der auf die Einkünfte, die in der",
      "words": [
        {
          "bbox": [
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          "text": "vom"
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        {
          "bbox": [
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          "text": "Vermögen"
        },
        {
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          "text": "nicht"
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        {
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          "text": "übersteigen,"
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        {
          "bbox": [
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          "text": "der"
        },
        {
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          "text": "auf"
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        {
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          "text": "die"
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          "text": "Einkünfte,"
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        {
          "bbox": [
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          "text": "die"
        },
        {
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          "text": "in"
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          "bbox": [
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          "text": "der"
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      ]
    },
    {
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      "id": "pdf-014-line-109",
      "source_page": 14,
      "text": "deduction is given, which is attributable, as the case may be, to",
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        {
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          "text": "deduction"
        },
        {
          "bbox": [
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          "text": "is"
        },
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          "text": "given,"
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          "text": "which"
        },
        {
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          "text": "is"
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          "text": "attributable,"
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          "text": "as"
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        {
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          "text": "the"
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          "text": "case"
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        {
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          "text": "may"
        },
        {
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          "text": "be,"
        },
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          "text": "to"
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      ]
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    {
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      "id": "pdf-014-line-110",
      "source_page": 14,
      "text": "Bundesrepublik Deutschland besteuert werden können, oder auf",
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        {
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          "text": "Bundesrepublik"
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          "text": "Deutschland"
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          "text": "besteuert"
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          "text": "werden"
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          "text": "können,"
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          "text": "oder"
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          "text": "auf"
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      ]
    },
    {
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      "id": "pdf-014-line-111",
      "source_page": 14,
      "text": "the income or capital which may be taxed in the Federal Repub-",
      "words": [
        {
          "bbox": [
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            317.3628,
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          "text": "the"
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        {
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          "text": "income"
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          ],
          "text": "or"
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        {
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        {
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          "text": "which"
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          ],
          "text": "be"
        },
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          "text": "taxed"
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        {
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          "text": "in"
        },
        {
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          "text": "the"
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          "text": "Federal"
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        {
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          "text": "Repub-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-112",
      "source_page": 14,
      "text": "das Vermögen, das dort besteuert werden kann, entfällt.",
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        {
          "bbox": [
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          "text": "das"
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        {
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          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
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          "text": "das"
        },
        {
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          "text": "dort"
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        {
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          "text": "besteuert"
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          "text": "werden"
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          "text": "kann,"
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    },
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      "id": "pdf-014-line-113",
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      "text": "lic of Germany.",
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          "text": "lic"
        },
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          "text": "of"
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        {
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          "text": "Germany."
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      "id": "pdf-014-line-114",
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      "text": "(2) Bei einer in der Bundesrepublik Deutschland ansässigen",
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          "text": "(2)"
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          "text": "Bei"
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        {
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          "text": "einer"
        },
        {
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          "text": "in"
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          "text": "der"
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          "text": "Bundesrepublik"
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          "text": "ansässigen"
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      "source_page": 14,
      "text": "(2) Tax shall be determined in the case of a resident of the Fed-",
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          "text": "(2)"
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          "text": "Tax"
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          "text": "shall"
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          "text": "be"
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          "text": "determined"
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          "text": "in"
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          "text": "the"
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          "text": "case"
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          "text": "of"
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          "text": "a"
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          "text": "resident"
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          "text": "the"
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          "text": "Fed-"
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      "source_page": 14,
      "text": "Person wird die Steuer wie folgt festgesetzt:",
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          "text": "Person"
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          "text": "wird"
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          "text": "die"
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          "text": "Steuer"
        },
        {
          "bbox": [
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          "text": "wie"
        },
        {
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          "text": "folgt"
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          "text": "festgesetzt:"
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      "id": "pdf-014-line-117",
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      "text": "eral Republic of Germany as follows:",
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          "text": "eral"
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          "text": "Republic"
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          "text": "of"
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          "text": "Germany"
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          "text": "as"
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          "text": "follows:"
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      "id": "pdf-014-line-118",
      "source_page": 14,
      "text": "a) Von der Bemessungsgrundlage der deutschen Steuer wer-",
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        {
          "bbox": [
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          "text": "a)"
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          "text": "Von"
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          "text": "der"
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          "text": "Bemessungsgrundlage"
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          "text": "der"
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          "text": "deutschen"
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        {
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          "text": "Steuer"
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          "text": "wer-"
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      "text": "a) Unless foreign tax credit is to be allowed under sub-para-",
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          "text": "a)"
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          "text": "Unless"
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          "text": "foreign"
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          "text": "tax"
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          "text": "credit"
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          "text": "is"
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          "text": "to"
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          "text": "be"
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          "text": "allowed"
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          "text": "under"
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          "text": "sub-para-"
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      "text": "den die Einkünfte aus Rumänien sowie die in Rumänien ge-",
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        {
          "bbox": [
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          "text": "den"
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          "text": "die"
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        {
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          "text": "Einkünfte"
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          "text": "aus"
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          "text": "Rumänien"
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          "text": "sowie"
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          "text": "die"
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          "text": "in"
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          "text": "Rumänien"
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          "text": "ge-"
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      "id": "pdf-014-line-121",
      "source_page": 14,
      "text": "graph b), there shall be exempted from the assessment basis",
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          "text": "graph"
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          "bbox": [
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          "text": "b),"
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          "text": "there"
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          "bbox": [
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          "text": "shall"
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          "text": "be"
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          "text": "exempted"
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          "text": "from"
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          "text": "the"
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          "text": "assessment"
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          "text": "basis"
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      "id": "pdf-014-line-122",
      "source_page": 14,
      "text": "legenen Vermögenswerte ausgenommen, die nach diesem",
      "words": [
        {
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          "text": "legenen"
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          "text": "Vermögenswerte"
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          "text": "die"
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          "text": "nach"
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          "text": "diesem"
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      "id": "pdf-014-line-123",
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      "text": "of the German tax any item of income arising in Romania and",
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          "text": "the"
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        {
          "bbox": [
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          "text": "German"
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          "text": "tax"
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          "text": "any"
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          "text": "item"
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          "text": "of"
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          "text": "income"
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          "text": "arising"
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          "text": "in"
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          "text": "Romania"
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      "text": "Abkommen in Rumänien besteuert werden können und nicht",
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          "text": "besteuert"
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          "text": "können"
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          "text": "und"
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          "text": "nicht"
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      "id": "pdf-014-line-125",
      "source_page": 14,
      "text": "any item of capital situated within Romania which, according",
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          "text": "any"
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          "text": "of"
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        {
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          "text": "capital"
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        {
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          "text": "situated"
        },
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          "text": "within"
        },
        {
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          "text": "Romania"
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        {
          "bbox": [
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          "text": "which,"
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          "text": "according"
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    {
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      "id": "pdf-014-line-126",
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      "text": "unter Buchstabe b fallen.",
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          "text": "unter"
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          "text": "Buchstabe"
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          "text": "b"
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        {
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          "text": "fallen."
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      "text": "to this Convention, may be taxed in Romania.",
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          "text": "to"
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          "text": "this"
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          "text": "Convention,"
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          "text": "may"
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          "text": "be"
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          "text": "taxed"
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          "text": "in"
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          "bbox": [
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          "text": "Romania."
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