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      "text": "Bundesgesetzblatt Jahrgang 2003 Teil II Nr. 31, ausgegeben zu Bonn am 14. November 2003",
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      "text": "Für Einkünfte aus Dividenden gelten die vorstehenden Be-",
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          "text": "gelten"
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      "text": "In the case of items of income from dividends the preceding",
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      "text": "stimmungen nur dann, wenn diese Dividenden an eine in der",
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      "text": "provision shall apply only to such dividends as are paid to a",
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          "text": "Ge-"
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      "text": "owned directly by the German company and which were not",
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      "text": "sellschaft gehört, und bei der Ermittlung der Gewinne der",
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          "text": "gehört,"
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          "text": "bei"
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          "text": "der"
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        {
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          "text": "Ermittlung"
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          "text": "der"
        },
        {
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          "text": "Gewinne"
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          "text": "der"
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    },
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      "id": "pdf-015-line-016",
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      "text": "deducted when determining the profits of the company dis-",
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          "text": "determining"
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          "text": "the"
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          "text": "profits"
        },
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          "text": "of"
        },
        {
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          "text": "the"
        },
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          "text": "company"
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          "text": "dis-"
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      "text": "ausschüttenden Gesellschaft nicht abgezogen worden sind.",
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          "text": "Gesellschaft"
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          "text": "nicht"
        },
        {
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          "text": "abgezogen"
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        {
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          "text": "worden"
        },
        {
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          "text": "sind."
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      ]
    },
    {
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      "source_page": 15,
      "text": "tributing these dividends.",
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          "text": "tributing"
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          "text": "these"
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          "text": "dividends."
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      "id": "pdf-015-line-019",
      "source_page": 15,
      "text": "Für die Zwecke der Steuern vom Vermögen werden von der",
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        {
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          "text": "Zwecke"
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          "text": "Vermögen"
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          "text": "werden"
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          "text": "von"
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    {
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      "id": "pdf-015-line-020",
      "source_page": 15,
      "text": "There shall be exempted from the assessment basis of the",
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          "text": "exempted"
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      "text": "taxes on capital any shareholding the dividends of which, if",
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      "text": "teiligungen ausgenommen, deren Ausschüttungen, falls sol-",
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      "text": "paid, would be exempted according to the foregoing sen-",
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          "text": "the"
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      "text": "che gezahlt würden, nach den vorhergehenden Sätzen von",
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          "text": "che"
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          "text": "vorhergehenden"
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          "text": "von"
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      "text": "tences.",
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          "text": "tences."
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      "text": "der Steuerbemessungsgrundlage auszunehmen wären.",
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        {
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          "text": "der"
        },
        {
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          "text": "Steuerbemessungsgrundlage"
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          "text": "auszunehmen"
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      "text": "b) Auf die deutsche Steuer vom Einkommen für die folgenden",
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          "text": "b)"
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          "text": "Auf"
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          "text": "die"
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          "text": "deutsche"
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        {
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          ],
          "text": "Steuer"
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          ],
          "text": "vom"
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          "text": "Einkommen"
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          "text": "für"
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      "text": "b) Subject to the provisions of German tax law regarding credit",
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      "text": "Einkünfte wird unter Beachtung der Vorschriften des deut-",
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      "text": "for foreign tax, there shall be allowed as a credit against Ger-",
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          "text": "instead"
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          "text": "of"
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      ]
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    {
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      "source_page": 15,
      "text": "mungen des Buchstabens b anzuwenden auf Einkünfte im",
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          "text": "mungen"
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          "text": "des"
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          ],
          "text": "Buchstabens"
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          ],
          "text": "b"
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          "text": "anzuwenden"
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          "text": "auf"
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          "text": "Einkünfte"
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          "text": "im"
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      "id": "pdf-015-line-062",
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      "text": "provisions of sub-paragraph a) to items of income as defined",
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        {
          "bbox": [
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          ],
          "text": "provisions"
        },
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          ],
          "text": "of"
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          "text": "sub-paragraph"
        },
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          "text": "a)"
        },
        {
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          ],
          "text": "to"
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        {
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          ],
          "text": "items"
        },
        {
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          ],
          "text": "of"
        },
        {
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          "text": "income"
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        {
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          "text": "as"
        },
        {
          "bbox": [
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          "text": "defined"
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      ]
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      "text": "Sinne der Artikel 7 und 10 und die diesen Einkünften zugrunde",
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        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
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          ],
          "text": "der"
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          "text": "Artikel"
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          "text": "7"
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          ],
          "text": "und"
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          ],
          "text": "10"
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          ],
          "text": "und"
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          ],
          "text": "die"
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          "text": "diesen"
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          "text": "Einkünften"
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          "bbox": [
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          "text": "zugrunde"
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      ]
    },
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      "id": "pdf-015-line-064",
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      "text": "in Articles 7 and 10 and to the assets from which such income",
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        {
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          ],
          "text": "in"
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          "text": "Articles"
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          "text": "7"
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          "text": "and"
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          "text": "10"
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          ],
          "text": "and"
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          ],
          "text": "to"
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          ],
          "text": "the"
        },
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          ],
          "text": "assets"
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          ],
          "text": "from"
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          ],
          "text": "which"
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          "text": "such"
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          "text": "income"
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      "text": "liegenden Vermögenswerte, wenn die in der Bundesrepublik",
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          "text": "Vermögenswerte,"
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          "text": "wenn"
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      "text": "is derived if the resident of the Federal Republic of Germany",
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      "text": "Deutschland ansässige Person nicht nachweist, dass die",
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      "text": "does not prove that the gross income of the permanent",
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      "text": "Betriebsstätte in dem Wirtschaftsjahr, in dem sie den Gewinn",
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      "text": "establishment in the business year in which the profit has",
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      "text": "Betriebsstätte dient, und für Einkünfte aus diesem unbeweg-",
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          "text": "diesem"
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      "text": "ty used by a permanent establishment and to income from",
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      "text": "lichem Vermögen der Betriebsstätte (Artikel 6 Absatz 4) sowie",
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      "text": "this immovable property of the permanent establishment",
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      "text": "für die Gewinne aus der Veräußerung dieses unbeweglichen",
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          "text": "13"
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          "text": "d)"
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      "text": "nach den Bestimmungen dieses Abkommens von der deut-",
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          "text": "den"
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          "text": "Bestimmungen"
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          "text": "dieses"
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      "text": "to take into account in the determination of its rate of tax the",
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          "text": "its"
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          "text": "rate"
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          "text": "tax"
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      "text": "schen Steuer ausgenommenen Einkünfte und Vermögens-",
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          "text": "Einkünfte"
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          "text": "und"
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          "text": "Vermögens-"
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    },
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      "id": "pdf-015-line-102",
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      "text": "items of income and capital, which are under the provisions",
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        },
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          "text": "of"
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          "text": "income"
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          "text": "and"
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          "text": "capital,"
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      "text": "werte bei der Festsetzung ihres Steuersatzes zu berücksich-",
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      "text": "of this Convention exempted from German tax.",
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      "text": "tigen.",
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          "text": "Ungeachtet"
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      "text": "e) Notwithstanding the provisions of sub-paragraph a) double",
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          "text": "e)"
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          "text": "a)"
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          "text": "double"
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      "text": "Doppelbesteuerung durch Steueranrechnung nach Buch-",
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          "text": "Doppelbesteuerung"
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          "text": "Steueranrechnung"
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          "text": "nach"
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          "text": "Buch-"
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      "text": "taxation shall be avoided by allowing a tax credit as laid down",
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          "text": "shall"
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          "text": "avoided"
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          "text": "allowing"
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          "text": "a"
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          "text": "credit"
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          "text": "as"
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          "text": "laid"
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          "text": "down"
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      "id": "pdf-015-line-110",
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      "text": "stabe b vermieden,",
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          "text": "stabe"
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          "text": "b"
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          "text": "vermieden,"
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      "source_page": 15,
      "text": "in sub-paragraph b)",
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          "text": "in"
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          "text": "sub-paragraph"
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      "text": "aa) wenn in den Vertragsstaaten Einkünfte oder Vermögen",
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          "text": "aa)"
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          "text": "wenn"
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          ],
          "text": "in"
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        {
          "bbox": [
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          ],
          "text": "den"
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          "text": "Vertragsstaaten"
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          "text": "Einkünfte"
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          "text": "oder"
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          "text": "Vermögen"
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      "text": "aa) if in the Contracting States items of income or capital are",
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