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      "text": "Bundesgesetzblatt Jahrgang 2003 Teil II Nr. 31, ausgegeben zu Bonn am 14. November 2003",
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      "text": "sub-paragraph b). Double Taxation is then avoided for",
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          "text": "Vertragsstaats"
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          "text": "any"
        },
        {
          "bbox": [
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          "text": "requirement"
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      ]
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    {
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      "id": "pdf-016-line-019",
      "source_page": 16,
      "text": "genden Verpflichtung unterworfen werden, die anders oder",
      "words": [
        {
          "bbox": [
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          "text": "genden"
        },
        {
          "bbox": [
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          "text": "Verpflichtung"
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        {
          "bbox": [
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          "text": "unterworfen"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "anders"
        },
        {
          "bbox": [
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          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-016-line-020",
      "source_page": 16,
      "text": "connected therewith which is other or more burdensome than",
      "words": [
        {
          "bbox": [
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          ],
          "text": "connected"
        },
        {
          "bbox": [
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          "text": "therewith"
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          "text": "which"
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          "text": "is"
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        {
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          "text": "other"
        },
        {
          "bbox": [
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          "text": "or"
        },
        {
          "bbox": [
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          "text": "more"
        },
        {
          "bbox": [
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          "text": "burdensome"
        },
        {
          "bbox": [
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          "text": "than"
        }
      ]
    },
    {
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      "id": "pdf-016-line-021",
      "source_page": 16,
      "text": "belastender ist als die Besteuerung und die damit zusammen-",
      "words": [
        {
          "bbox": [
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          "text": "belastender"
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          "text": "ist"
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          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Besteuerung"
        },
        {
          "bbox": [
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          "text": "und"
        },
        {
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "damit"
        },
        {
          "bbox": [
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          "text": "zusammen-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-016-line-022",
      "source_page": 16,
      "text": "the taxation and connected requirements to which nationals of",
      "words": [
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          "text": "the"
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          "text": "taxation"
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          "text": "and"
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        {
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          "text": "connected"
        },
        {
          "bbox": [
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          "text": "requirements"
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          "text": "to"
        },
        {
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          "text": "which"
        },
        {
          "bbox": [
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          "text": "nationals"
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          "text": "of"
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      "id": "pdf-016-line-023",
      "source_page": 16,
      "text": "hängenden Verpflichtungen, denen Staatsangehörige des ande-",
      "words": [
        {
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          "text": "hängenden"
        },
        {
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          ],
          "text": "Verpflichtungen,"
        },
        {
          "bbox": [
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          ],
          "text": "denen"
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        {
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          ],
          "text": "Staatsangehörige"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "ande-"
        }
      ]
    },
    {
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      "id": "pdf-016-line-024",
      "source_page": 16,
      "text": "that other State in the same circumstances, especially with",
      "words": [
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          "text": "that"
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          "text": "other"
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          "text": "State"
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          "text": "in"
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          "text": "the"
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          "text": "same"
        },
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          "text": "circumstances,"
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          "text": "especially"
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          "text": "with"
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      "id": "pdf-016-line-025",
      "source_page": 16,
      "text": "ren Staates unter gleichen Verhältnissen, insbesondere hinsicht-",
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        {
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          "text": "ren"
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          "text": "Staates"
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          "text": "unter"
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          "text": "gleichen"
        },
        {
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          "text": "Verhältnissen,"
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          "text": "insbesondere"
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          "text": "hinsicht-"
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      "id": "pdf-016-line-026",
      "source_page": 16,
      "text": "respect to residence, are or may be subjected. This provision",
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        {
          "bbox": [
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          ],
          "text": "respect"
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          "text": "to"
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          "text": "residence,"
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          "text": "are"
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          "text": "or"
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          "text": "be"
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          "text": "subjected."
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          "text": "This"
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      "id": "pdf-016-line-027",
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      "text": "lich der Ansässigkeit unterworfen sind oder unterworfen werden",
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          "text": "lich"
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          "text": "der"
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        {
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          "text": "Ansässigkeit"
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          "text": "unterworfen"
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          "text": "sind"
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          "text": "oder"
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          "text": "unterworfen"
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          "text": "werden"
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      "source_page": 16,
      "text": "shall, notwithstanding the provisions of Article 1, also apply to",
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          "text": "shall,"
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          "text": "provisions"
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          "text": "of"
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          "text": "Article"
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          "text": "1,"
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          "text": "also"
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          "text": "apply"
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          "text": "to"
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      "id": "pdf-016-line-029",
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      "text": "können. Diese Bestimmung gilt ungeachtet des Artikels 1 auch",
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          "text": "können."
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          "text": "Diese"
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          "text": "Bestimmung"
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          "text": "gilt"
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          "text": "ungeachtet"
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          "text": "des"
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          ],
          "text": "Artikels"
        },
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          ],
          "text": "1"
        },
        {
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          "text": "auch"
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      ]
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      "id": "pdf-016-line-030",
      "source_page": 16,
      "text": "persons who are not residents of one or both of the Contracting",
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        {
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          ],
          "text": "persons"
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          "text": "who"
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          "text": "are"
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          "text": "not"
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          "text": "residents"
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          "text": "of"
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          "text": "one"
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          "text": "or"
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          "text": "both"
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          "text": "of"
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          "text": "the"
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          "text": "Contracting"
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      "id": "pdf-016-line-031",
      "source_page": 16,
      "text": "für Personen, die in keinem Vertragsstaat ansässig sind.",
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          "text": "für"
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          "text": "Personen,"
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          ],
          "text": "die"
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "keinem"
        },
        {
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          "text": "Vertragsstaat"
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        {
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          "text": "ansässig"
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          ],
          "text": "sind."
        }
      ]
    },
    {
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      "id": "pdf-016-line-032",
      "source_page": 16,
      "text": "States.",
      "words": [
        {
          "bbox": [
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          "text": "States."
        }
      ]
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      "id": "pdf-016-line-033",
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      "text": "(2) Die Besteuerung einer Betriebsstätte, die ein Unternehmen",
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        {
          "bbox": [
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          "text": "(2)"
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          "text": "Die"
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          "text": "Besteuerung"
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          "text": "einer"
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          "text": "Betriebsstätte,"
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          ],
          "text": "die"
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          "text": "ein"
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    },
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      "id": "pdf-016-line-034",
      "source_page": 16,
      "text": "(2) The taxation on a permanent establishment which an enter-",
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        {
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          "text": "(2)"
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          "text": "The"
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          "text": "taxation"
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          "text": "on"
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          "text": "a"
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          "text": "permanent"
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          "text": "establishment"
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          "text": "which"
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          "text": "an"
        },
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          "text": "enter-"
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      ]
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      "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-",
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        {
          "bbox": [
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          "text": "eines"
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          "text": "Vertragsstaats"
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          "text": "im"
        },
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          "text": "Vertragsstaat"
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          "text": "hat,"
        },
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          "text": "darf"
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          "text": "im"
        },
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          "bbox": [
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          "text": "ande-"
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      ]
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    {
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      "id": "pdf-016-line-036",
      "source_page": 16,
      "text": "prise of a Contracting State has in the other Contracting State",
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          "text": "of"
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          "text": "a"
        },
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          "text": "Contracting"
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          "text": "State"
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          "text": "has"
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          "text": "in"
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          "text": "the"
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          "text": "other"
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          "text": "Contracting"
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          "text": "State"
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      "id": "pdf-016-line-037",
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      "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-",
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        {
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          "text": "ren"
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          "text": "Staat"
        },
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          "text": "nicht"
        },
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          "text": "ungünstiger"
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          "text": "sein"
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          "text": "als"
        },
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          "text": "die"
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          "text": "Besteuerung"
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          "text": "von"
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          "text": "Unter-"
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      "text": "shall not be less favourably levied in that other State than the taxa-",
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          "text": "shall"
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          "text": "not"
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          "text": "be"
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          "text": "less"
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          "text": "favourably"
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          "text": "levied"
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          "text": "in"
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          "text": "that"
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          "text": "other"
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          "text": "than"
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          "text": "the"
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          "text": "taxa-"
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      "id": "pdf-016-line-039",
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      "text": "nehmen des anderen Staates, die die gleiche Tätigkeit ausüben.",
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          "text": "nehmen"
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          "text": "des"
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          "text": "anderen"
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          "text": "Staates,"
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          "text": "die"
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          "text": "die"
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          "text": "gleiche"
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          "text": "Tätigkeit"
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          "text": "ausüben."
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      "id": "pdf-016-line-040",
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      "text": "tion levied on enterprises of that other State carrying on the same",
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        {
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          ],
          "text": "tion"
        },
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          "text": "levied"
        },
        {
          "bbox": [
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          "text": "on"
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          "text": "enterprises"
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          "text": "of"
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        {
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          "text": "that"
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        {
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          "text": "other"
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          "text": "State"
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          "text": "carrying"
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          "text": "on"
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          "text": "the"
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          "text": "same"
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      "id": "pdf-016-line-041",
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      "text": "Diese Bestimmung ist nicht so auszulegen, als verpflichte sie",
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          "text": "Diese"
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          "text": "Bestimmung"
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          "text": "ist"
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          "text": "nicht"
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          "text": "so"
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          "text": "auszulegen,"
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          "text": "als"
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          "text": "verpflichte"
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          "text": "sie"
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      "id": "pdf-016-line-042",
      "source_page": 16,
      "text": "activities. This provision shall not be construed as obliging a",
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          ],
          "text": "activities."
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          "text": "This"
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          ],
          "text": "provision"
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          "text": "shall"
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          "text": "not"
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          "text": "be"
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          "text": "construed"
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          "text": "as"
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          "text": "obliging"
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          "text": "a"
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      "id": "pdf-016-line-043",
      "source_page": 16,
      "text": "einen Vertragsstaat, den im anderen Vertragsstaat ansässigen",
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        {
          "bbox": [
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          ],
          "text": "einen"
        },
        {
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          "text": "Vertragsstaat,"
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          ],
          "text": "den"
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        {
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          "text": "ansässigen"
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      ]
    },
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      "id": "pdf-016-line-044",
      "source_page": 16,
      "text": "Contracting State to grant to residents of the other Contracting",
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        {
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          ],
          "text": "Contracting"
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          ],
          "text": "State"
        },
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          ],
          "text": "to"
        },
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          ],
          "text": "grant"
        },
        {
          "bbox": [
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          ],
          "text": "to"
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          "text": "Contracting"
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      "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-",
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          "text": "Steuerfreibeträge,"
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          "text": "und"
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          "text": "-ermäßigun-"
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      "id": "pdf-016-line-046",
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      "text": "State any personal allowances, reliefs and reductions for taxation",
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          "text": "reductions"
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      "text": "gen zu gewähren, die er nur seinen ansässigen Personen ge-",
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      "text": "purposes which it grants only to its own residents.",
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      "text": "währt.",
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      "text": "(3) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 8 oder Arti-",
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          "text": "1,"
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          "text": "8"
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      "text": "(3) Except where the provisions of paragraph 1 of Article 9,",
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          "text": "(3)"
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      "text": "kel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebühren",
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          "text": "kel"
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          "text": "12"
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          "text": "Absatz"
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          "text": "ist,"
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          "text": "sind"
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      "text": "paragraph 8 of Article 11, or paragraph 6 of Article 12, apply,",
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          "text": "12,"
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          "text": "apply,"
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      "text": "und andere Entgelte, die ein Unternehmen eines Vertragsstaats",
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          "text": "andere"
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          "text": "Entgelte,"
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          "text": "die"
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          "text": "eines"
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          "text": "Vertragsstaats"
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      "text": "interest, royalties and other disbursements paid by an enterprise",
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          "text": "royalties"
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          "text": "and"
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          "text": "other"
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          "text": "disbursements"
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          "text": "paid"
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          "text": "by"
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      "text": "an eine im anderen Vertragsstaat ansässige Person zahlt, bei",
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          "text": "an"
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          "text": "eine"
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          "text": "im"
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          "text": "anderen"
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          "text": "Vertragsstaat"
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          "text": "ansässige"
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          "text": "zahlt,"
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          "text": "bei"
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      "text": "of a Contracting State to a resident of the other Contracting State",
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          "text": "a"
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          "text": "Contracting"
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          "text": "State"
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          "text": "to"
        },
        {
          "bbox": [
            394.19464,
            367.352,
            398.48527,
            374.712
          ],
          "text": "a"
        },
        {
          "bbox": [
            400.32297,
            367.352,
            429.03104,
            374.712
          ],
          "text": "resident"
        },
        {
          "bbox": [
            430.84477,
            367.352,
            437.79607,
            374.712
          ],
          "text": "of"
        },
        {
          "bbox": [
            439.6098,
            367.352,
            450.85972,
            374.712
          ],
          "text": "the"
        },
        {
          "bbox": [
            452.67345,
            367.352,
            471.1703,
            374.712
          ],
          "text": "other"
        },
        {
          "bbox": [
            472.98403,
            367.352,
            514.85962,
            374.712
          ],
          "text": "Contracting"
        },
        {
          "bbox": [
            516.68933,
            367.352,
            535.48181,
            374.712
          ],
          "text": "State"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        376.912,
        293.36883,
        384.28
      ],
      "id": "pdf-016-line-058",
      "source_page": 16,
      "text": "der Ermittlung der steuerpflichtigen Gewinne dieses Unterneh-",
      "words": [
        {
          "bbox": [
            63.99191,
            376.92,
            75.68128,
            384.28
          ],
          "text": "der"
        },
        {
          "bbox": [
            79.01311,
            376.92,
            115.42354,
            384.28
          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
            118.75537,
            376.912,
            130.44474,
            384.272
          ],
          "text": "der"
        },
        {
          "bbox": [
            133.77657,
            376.912,
            192.96649,
            384.272
          ],
          "text": "steuerpflichtigen"
        },
        {
          "bbox": [
            196.29832,
            376.912,
            227.65907,
            384.272
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            230.9909,
            376.912,
            254.07401,
            384.272
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            257.40584,
            376.912,
            293.36883,
            384.272
          ],
          "text": "Unterneh-"
        }
      ]
    },
    {
      "bbox": [
        306.10489,
        376.912,
        535.4898,
        384.28
      ],
      "id": "pdf-016-line-059",
      "source_page": 16,
      "text": "shall, for the purpose of determining the taxable profits of such",
      "words": [
        {
          "bbox": [
            306.10489,
            376.92,
            324.60174,
            384.28
          ],
          "text": "shall,"
        },
        {
          "bbox": [
            327.32633,
            376.92,
            336.9383,
            384.28
          ],
          "text": "for"
        },
        {
          "bbox": [
            339.66289,
            376.92,
            350.91281,
            384.28
          ],
          "text": "the"
        },
        {
          "bbox": [
            353.6374,
            376.92,
            383.08854,
            384.28
          ],
          "text": "purpose"
        },
        {
          "bbox": [
            385.81313,
            376.92,
            392.76443,
            384.28
          ],
          "text": "of"
        },
        {
          "bbox": [
            395.48902,
            376.92,
            437.82004,
            384.28
          ],
          "text": "determining"
        },
        {
          "bbox": [
            440.54463,
            376.912,
            451.79455,
            384.272
          ],
          "text": "the"
        },
        {
          "bbox": [
            454.51914,
            376.912,
            480.55855,
            384.272
          ],
          "text": "taxable"
        },
        {
          "bbox": [
            483.28314,
            376.912,
            505.91881,
            384.272
          ],
          "text": "profits"
        },
        {
          "bbox": [
            508.6434,
            376.912,
            515.5947,
            384.272
          ],
          "text": "of"
        },
        {
          "bbox": [
            518.31929,
            376.912,
            535.4898,
            384.272
          ],
          "text": "such"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        386.48,
        293.36883,
        393.84
      ],
      "id": "pdf-016-line-060",
      "source_page": 16,
      "text": "mens unter den gleichen Bedingungen wie Zahlungen an eine im",
      "words": [
        {
          "bbox": [
            63.99191,
            386.48,
            83.53545,
            393.84
          ],
          "text": "mens"
        },
        {
          "bbox": [
            85.62084,
            386.48,
            103.97387,
            393.84
          ],
          "text": "unter"
        },
        {
          "bbox": [
            106.05926,
            386.48,
            119.5304,
            393.84
          ],
          "text": "den"
        },
        {
          "bbox": [
            121.61579,
            386.48,
            151.50638,
            393.84
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            153.59177,
            386.48,
            201.10031,
            393.84
          ],
          "text": "Bedingungen"
        },
        {
          "bbox": [
            203.1857,
            386.48,
            215.30653,
            393.84
          ],
          "text": "wie"
        },
        {
          "bbox": [
            217.39192,
            386.48,
            254.98487,
            393.84
          ],
          "text": "Zahlungen"
        },
        {
          "bbox": [
            257.07026,
            386.48,
            265.80333,
            393.84
          ],
          "text": "an"
        },
        {
          "bbox": [
            267.89671,
            386.48,
            282.69419,
            393.84
          ],
          "text": "eine"
        },
        {
          "bbox": [
            284.77958,
            386.48,
            293.36883,
            393.84
          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        386.48,
        535.4898,
        393.84
      ],
      "id": "pdf-016-line-061",
      "source_page": 16,
      "text": "enterprise, be deductible under the same conditions as if they",
      "words": [
        {
          "bbox": [
            306.11288,
            386.48,
            343.99347,
            393.84
          ],
          "text": "enterprise,"
        },
        {
          "bbox": [
            347.19746,
            386.48,
            356.22616,
            393.84
          ],
          "text": "be"
        },
        {
          "bbox": [
            359.43015,
            386.48,
            397.0231,
            393.84
          ],
          "text": "deductible"
        },
        {
          "bbox": [
            400.22709,
            386.48,
            420.80134,
            393.84
          ],
          "text": "under"
        },
        {
          "bbox": [
            424.00533,
            386.48,
            435.25525,
            393.84
          ],
          "text": "the"
        },
        {
          "bbox": [
            438.45924,
            386.48,
            457.85097,
            393.84
          ],
          "text": "same"
        },
        {
          "bbox": [
            461.05496,
            386.48,
            498.20047,
            393.84
          ],
          "text": "conditions"
        },
        {
          "bbox": [
            501.40446,
            386.48,
            509.69009,
            393.84
          ],
          "text": "as"
        },
        {
          "bbox": [
            512.89408,
            386.48,
            517.0329,
            393.84
          ],
          "text": "if"
        },
        {
          "bbox": [
            520.23689,
            386.48,
            535.4898,
            393.84
          ],
          "text": "they"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        396.048,
        293.36883,
        403.408
      ],
      "id": "pdf-016-line-062",
      "source_page": 16,
      "text": "erstgenannten Staat ansässige Person zum Abzug zuzulassen.",
      "words": [
        {
          "bbox": [
            63.99191,
            396.048,
            115.19982,
            403.408
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            118.38783,
            396.048,
            137.18031,
            403.408
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            140.36832,
            396.048,
            176.02769,
            403.408
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            179.2157,
            396.048,
            204.36822,
            403.408
          ],
          "text": "Person"
        },
        {
          "bbox": [
            207.55623,
            396.048,
            222.64934,
            403.408
          ],
          "text": "zum"
        },
        {
          "bbox": [
            225.83735,
            396.048,
            248.61684,
            403.408
          ],
          "text": "Abzug"
        },
        {
          "bbox": [
            251.80485,
            396.048,
            293.36883,
            403.408
          ],
          "text": "zuzulassen."
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        396.048,
        535.4898,
        403.408
      ],
      "id": "pdf-016-line-063",
      "source_page": 16,
      "text": "had been paid to a resident of the first-mentioned State. Similar-",
      "words": [
        {
          "bbox": [
            306.11288,
            396.048,
            319.58402,
            403.408
          ],
          "text": "had"
        },
        {
          "bbox": [
            321.74132,
            396.048,
            339.50309,
            403.408
          ],
          "text": "been"
        },
        {
          "bbox": [
            341.66039,
            396.048,
            357.20094,
            403.408
          ],
          "text": "paid"
        },
        {
          "bbox": [
            359.35824,
            396.048,
            366.46135,
            403.408
          ],
          "text": "to"
        },
        {
          "bbox": [
            368.61865,
            396.048,
            372.90928,
            403.408
          ],
          "text": "a"
        },
        {
          "bbox": [
            375.06658,
            396.048,
            403.77465,
            403.408
          ],
          "text": "resident"
        },
        {
          "bbox": [
            405.93195,
            396.048,
            412.88325,
            403.408
          ],
          "text": "of"
        },
        {
          "bbox": [
            415.04055,
            396.048,
            426.30645,
            403.408
          ],
          "text": "the"
        },
        {
          "bbox": [
            428.46375,
            396.048,
            482.77977,
            403.408
          ],
          "text": "first-mentioned"
        },
        {
          "bbox": [
            484.93707,
            396.048,
            505.95077,
            403.408
          ],
          "text": "State."
        },
        {
          "bbox": [
            508.10807,
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            535.4898,
            403.408
          ],
          "text": "Similar-"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        405.616,
        293.35285,
        412.976
      ],
      "id": "pdf-016-line-064",
      "source_page": 16,
      "text": "Dementsprechend sind Schulden, die ein Unternehmen eines",
      "words": [
        {
          "bbox": [
            63.99191,
            405.616,
            129.86147,
            412.976
          ],
          "text": "Dementsprechend"
        },
        {
          "bbox": [
            133.89642,
            405.616,
            148.84571,
            412.976
          ],
          "text": "sind"
        },
        {
          "bbox": [
            152.88066,
            405.616,
            188.69983,
            412.976
          ],
          "text": "Schulden,"
        },
        {
          "bbox": [
            192.73478,
            405.616,
            203.54525,
            412.976
          ],
          "text": "die"
        },
        {
          "bbox": [
            207.5802,
            405.616,
            218.08705,
            412.976
          ],
          "text": "ein"
        },
        {
          "bbox": [
            222.122,
            405.616,
            270.52542,
            412.976
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            274.56037,
            405.616,
            293.35285,
            412.976
          ],
          "text": "eines"
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        405.616,
        535.4898,
        412.976
      ],
      "id": "pdf-016-line-065",
      "source_page": 16,
      "text": "ly, any debts of an enterprise of a Contracting State to a resident",
      "words": [
        {
          "bbox": [
            306.11288,
            405.616,
            314.10288,
            412.976
          ],
          "text": "ly,"
        },
        {
          "bbox": [
            316.18827,
            405.616,
            328.91634,
            412.976
          ],
          "text": "any"
        },
        {
          "bbox": [
            331.00173,
            405.616,
            351.28035,
            412.976
          ],
          "text": "debts"
        },
        {
          "bbox": [
            353.36574,
            405.616,
            360.31704,
            412.976
          ],
          "text": "of"
        },
        {
          "bbox": [
            362.40243,
            405.616,
            371.1355,
            412.976
          ],
          "text": "an"
        },
        {
          "bbox": [
            373.22089,
            405.616,
            408.88026,
            412.976
          ],
          "text": "enterprise"
        },
        {
          "bbox": [
            410.96565,
            405.616,
            417.91695,
            412.976
          ],
          "text": "of"
        },
        {
          "bbox": [
            420.00234,
            405.616,
            424.29297,
            412.976
          ],
          "text": "a"
        },
        {
          "bbox": [
            426.37836,
            405.616,
            468.25395,
            412.976
          ],
          "text": "Contracting"
        },
        {
          "bbox": [
            470.33934,
            405.616,
            489.13182,
            412.976
          ],
          "text": "State"
        },
        {
          "bbox": [
            491.21721,
            405.616,
            498.32032,
            412.976
          ],
          "text": "to"
        },
        {
          "bbox": [
            500.40571,
            405.616,
            504.69634,
            412.976
          ],
          "text": "a"
        },
        {
          "bbox": [
            506.78173,
            405.616,
            535.4898,
            412.976
          ],
          "text": "resident"
        }
      ]
    },
    {
      "bbox": [
        63.97593,
        415.184,
        293.36883,
        422.544
      ],
      "id": "pdf-016-line-066",
      "source_page": 16,
      "text": "Vertragsstaats gegenüber einer im anderen Vertragsstaat an-",
      "words": [
        {
          "bbox": [
            63.97593,
            415.184,
            115.47947,
            422.544
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            119.65025,
            415.184,
            157.97828,
            422.544
          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
            162.14906,
            415.184,
            179.60721,
            422.544
          ],
          "text": "einer"
        },
        {
          "bbox": [
            183.77799,
            415.184,
            192.36724,
            422.544
          ],
          "text": "im"
        },
        {
          "bbox": [
            196.53802,
            415.184,
            225.69353,
            422.544
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            229.86431,
            415.184,
            277.35687,
            422.544
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            281.52765,
            415.184,
            293.36883,
            422.544
          ],
          "text": "an-"
        }
      ]
    },
    {
      "bbox": [
        306.11288,
        415.184,
        535.4898,
        422.544
      ],
      "id": "pdf-016-line-067",
      "source_page": 16,
      "text": "of the other Contracting State shall, for the purpose of determin-",
      "words": [
        {
          "bbox": [
            306.11288,
            415.184,
            313.06418,
            422.544
          ],
          "text": "of"
        },
        {
          "bbox": [
            315.22148,
            415.184,
            326.4714,
            422.544
          ],
          "text": "the"
        },
        {
          "bbox": [
            328.6287,
            415.184,
            347.12555,
            422.544
          ],
          "text": "other"
        },
        {
          "bbox": [
            349.28285,
            415.184,
            391.15844,
            422.544
          ],
          "text": "Contracting"
        },
        {
          "bbox": [
            393.31574,
            415.184,
            412.10822,
            422.544
          ],
          "text": "State"
        },
        {
          "bbox": [
            414.2815,
            415.184,
            432.77835,
            422.544
          ],
          "text": "shall,"
        },
        {
          "bbox": [
            434.93565,
            415.184,
            444.54762,
            422.544
          ],
          "text": "for"
        },
        {
          "bbox": [
            446.70492,
            415.184,
            457.95484,
            422.544
          ],
          "text": "the"
        },
        {
          "bbox": [
            460.11214,
            415.184,
            489.56328,
            422.544
          ],
          "text": "purpose"
        },
        {
          "bbox": [
            491.72058,
            415.184,
            498.67188,
            422.544
          ],
          "text": "of"
        },
        {
          "bbox": [
            500.82918,
            415.184,
            535.4898,
            422.544
          ],
          "text": "determin-"
        }
      ]
    },
    {
      "bbox": [
        63.99191,
        424.752,
        293.36883,
        432.112
      ],
      "id": "pdf-016-line-068",
      "source_page": 16,
      "text": "sässigen Person hat, bei der Ermittlung des steuerpflichtigen",
      "words": [
        {
          "bbox": [
            63.99191,
            424.752,
            95.36065,
            432.112
          ],
          "text": "sässigen"
        },
        {
          "bbox": [
            99.3956,
            424.752,
            124.54812,
            432.112
          ],
          "text": "Person"
        },
        {
          "bbox": [
            128.58307,
            424.752,
            142.0622,
            432.112
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            146.09715,
            424.752,
            156.89963,
            432.112
          ],
          "text": "bei"
        },
        {
          "bbox": [
            160.93458,
            424.752,
            172.62395,
            432.112
          ],
          "text": "der"
        },
        {
          "bbox": [
            176.6589,
            424.752,
            213.06933,
            432.112
          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
            217.10428,
            424.752,
            230.12798,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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            293.36883,
            432.112
          ],
          "text": "steuerpflichtigen"
        }
      ]
    },
    {
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      ],
      "id": "pdf-016-line-069",
      "source_page": 16,
      "text": "ing the taxable capital of such enterprise, be deductible under",
      "words": [
        {
          "bbox": [
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            424.752,
            316.91536,
            432.112
          ],
          "text": "ing"
        },
        {
          "bbox": [
            320.07141,
            424.752,
            331.32133,
            432.112
          ],
          "text": "the"
        },
        {
          "bbox": [
            334.47738,
            424.752,
            360.51679,
            432.112
          ],
          "text": "taxable"
        },
        {
          "bbox": [
            363.67284,
            424.752,
            387.34721,
            432.112
          ],
          "text": "capital"
        },
        {
          "bbox": [
            390.50326,
            424.752,
            397.45456,
            432.112
          ],
          "text": "of"
        },
        {
          "bbox": [
            400.61061,
            424.752,
            417.78112,
            432.112
          ],
          "text": "such"
        },
        {
          "bbox": [
            420.93717,
            424.752,
            458.81776,
            432.112
          ],
          "text": "enterprise,"
        },
        {
          "bbox": [
            461.97381,
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          ],
          "text": "be"
        },
        {
          "bbox": [
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          ],
          "text": "deductible"
        },
        {
          "bbox": [
            514.90756,
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          ],
          "text": "under"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-070",
      "source_page": 16,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedin-",
      "words": [
        {
          "bbox": [
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            104.54116,
            441.68
          ],
          "text": "Vermögens"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            136.89267,
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            193.92529,
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            441.68
          ],
          "text": "unter"
        },
        {
          "bbox": [
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            441.68
          ],
          "text": "den"
        },
        {
          "bbox": [
            235.01786,
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          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            269.54265,
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          ],
          "text": "Bedin-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-071",
      "source_page": 16,
      "text": "the same conditions as if they had been contracted to a resident",
      "words": [
        {
          "bbox": [
            306.10489,
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            317.3628,
            441.68
          ],
          "text": "the"
        },
        {
          "bbox": [
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          ],
          "text": "same"
        },
        {
          "bbox": [
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          ],
          "text": "conditions"
        },
        {
          "bbox": [
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          ],
          "text": "as"
        },
        {
          "bbox": [
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          ],
          "text": "if"
        },
        {
          "bbox": [
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          ],
          "text": "they"
        },
        {
          "bbox": [
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          ],
          "text": "had"
        },
        {
          "bbox": [
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          ],
          "text": "been"
        },
        {
          "bbox": [
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          ],
          "text": "contracted"
        },
        {
          "bbox": [
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          ],
          "text": "to"
        },
        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
          "bbox": [
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          ],
          "text": "resident"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-072",
      "source_page": 16,
      "text": "gungen wie Schulden gegenüber einer im erstgenannten Staat",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gungen"
        },
        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "Schulden"
        },
        {
          "bbox": [
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          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            208.35523,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-073",
      "source_page": 16,
      "text": "of the first-mentioned State.",
      "words": [
        {
          "bbox": [
            306.12886,
            443.888,
            313.08016,
            451.248
          ],
          "text": "of"
        },
        {
          "bbox": [
            315.2854,
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            326.53532,
            451.248
          ],
          "text": "the"
        },
        {
          "bbox": [
            328.75654,
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            383.07256,
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          ],
          "text": "first-mentioned"
        },
        {
          "bbox": [
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          ],
          "text": "State."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-074",
      "source_page": 16,
      "text": "ansässigen Person zum Abzug zuzulassen.",
      "words": [
        {
          "bbox": [
            63.99191,
            453.456,
            104.09372,
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          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            106.31494,
            453.456,
            131.46746,
            460.816
          ],
          "text": "Person"
        },
        {
          "bbox": [
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            460.816
          ],
          "text": "zum"
        },
        {
          "bbox": [
            151.00301,
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          ],
          "text": "Abzug"
        },
        {
          "bbox": [
            176.00372,
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          ],
          "text": "zuzulassen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-075",
      "source_page": 16,
      "text": "(4) Unternehmen eines Vertragsstaats, deren Kapital ganz oder",
      "words": [
        {
          "bbox": [
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            467.272,
            81.06654,
            474.632
          ],
          "text": "(4)"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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            207.46834,
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          ],
          "text": "Vertragsstaats,"
        },
        {
          "bbox": [
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            229.72049,
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          ],
          "text": "deren"
        },
        {
          "bbox": [
            231.5502,
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            256.26327,
            474.632
          ],
          "text": "Kapital"
        },
        {
          "bbox": [
            258.09298,
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            275.24751,
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          ],
          "text": "ganz"
        },
        {
          "bbox": [
            277.07722,
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            474.632
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-076",
      "source_page": 16,
      "text": "(4) Enterprises of a Contracting State, the capital of which is",
      "words": [
        {
          "bbox": [
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            323.18751,
            474.632
          ],
          "text": "(4)"
        },
        {
          "bbox": [
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          ],
          "text": "Enterprises"
        },
        {
          "bbox": [
            369.28182,
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            376.23312,
            474.632
          ],
          "text": "of"
        },
        {
          "bbox": [
            379.15746,
            467.272,
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          ],
          "text": "a"
        },
        {
          "bbox": [
            386.37243,
            467.272,
            428.24802,
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          ],
          "text": "Contracting"
        },
        {
          "bbox": [
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            474.632
          ],
          "text": "State,"
        },
        {
          "bbox": [
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          ],
          "text": "the"
        },
        {
          "bbox": [
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          ],
          "text": "capital"
        },
        {
          "bbox": [
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          ],
          "text": "which"
        },
        {
          "bbox": [
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          ],
          "text": "is"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-077",
      "source_page": 16,
      "text": "teilweise unmittelbar oder mittelbar einer im anderen Vertrags-",
      "words": [
        {
          "bbox": [
            63.97593,
            476.84,
            94.75341,
            484.2
          ],
          "text": "teilweise"
        },
        {
          "bbox": [
            97.97338,
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            138.23499,
            484.2
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            141.45496,
            476.84,
            157.73059,
            484.2
          ],
          "text": "oder"
        },
        {
          "bbox": [
            160.95056,
            476.84,
            192.32729,
            484.2
          ],
          "text": "mittelbar"
        },
        {
          "bbox": [
            195.54726,
            476.84,
            212.98144,
            484.2
          ],
          "text": "einer"
        },
        {
          "bbox": [
            216.20141,
            476.84,
            224.79066,
            484.2
          ],
          "text": "im"
        },
        {
          "bbox": [
            228.01063,
            476.84,
            257.16614,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            260.38611,
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            293.37682,
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          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-078",
      "source_page": 16,
      "text": "wholly or partly owned or controlled, directly or indirectly, by one",
      "words": [
        {
          "bbox": [
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            328.72458,
            484.2
          ],
          "text": "wholly"
        },
        {
          "bbox": [
            330.77002,
            476.84,
            338.01695,
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          ],
          "text": "or"
        },
        {
          "bbox": [
            340.07837,
            476.84,
            360.05337,
            484.2
          ],
          "text": "partly"
        },
        {
          "bbox": [
            362.09881,
            476.84,
            386.21263,
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          ],
          "text": "owned"
        },
        {
          "bbox": [
            388.25807,
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          ],
          "text": "or"
        },
        {
          "bbox": [
            397.55044,
            476.84,
            435.43103,
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          ],
          "text": "controlled,"
        },
        {
          "bbox": [
            437.47647,
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          ],
          "text": "directly"
        },
        {
          "bbox": [
            465.56931,
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          ],
          "text": "or"
        },
        {
          "bbox": [
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          ],
          "text": "indirectly,"
        },
        {
          "bbox": [
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          ],
          "text": "by"
        },
        {
          "bbox": [
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            484.2
          ],
          "text": "one"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-079",
      "source_page": 16,
      "text": "staat ansässigen Person oder mehreren solchen Personen ge-",
      "words": [
        {
          "bbox": [
            63.9999,
            486.408,
            81.60986,
            493.768
          ],
          "text": "staat"
        },
        {
          "bbox": [
            84.84581,
            486.408,
            124.93963,
            493.768
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            128.17558,
            486.408,
            153.3281,
            493.768
          ],
          "text": "Person"
        },
        {
          "bbox": [
            156.56405,
            486.408,
            172.83968,
            493.768
          ],
          "text": "oder"
        },
        {
          "bbox": [
            176.07563,
            486.408,
            209.96921,
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          ],
          "text": "mehreren"
        },
        {
          "bbox": [
            213.20516,
            486.408,
            241.02634,
            493.768
          ],
          "text": "solchen"
        },
        {
          "bbox": [
            244.26229,
            486.408,
            278.14788,
            493.768
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            281.38383,
            486.408,
            293.36883,
            493.768
          ],
          "text": "ge-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-080",
      "source_page": 16,
      "text": "or more residents of the other Contracting State, shall not be",
      "words": [
        {
          "bbox": [
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            486.408,
            313.35182,
            493.768
          ],
          "text": "or"
        },
        {
          "bbox": [
            316.81149,
            486.408,
            335.16452,
            493.768
          ],
          "text": "more"
        },
        {
          "bbox": [
            338.64017,
            486.408,
            371.34324,
            493.768
          ],
          "text": "residents"
        },
        {
          "bbox": [
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          ],
          "text": "of"
        },
        {
          "bbox": [
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          ],
          "text": "the"
        },
        {
          "bbox": [
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            418.42032,
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          ],
          "text": "other"
        },
        {
          "bbox": [
            421.87999,
            486.408,
            463.77156,
            493.768
          ],
          "text": "Contracting"
        },
        {
          "bbox": [
            467.23123,
            486.408,
            488.24493,
            493.768
          ],
          "text": "State,"
        },
        {
          "bbox": [
            491.7046,
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            507.98023,
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          ],
          "text": "shall"
        },
        {
          "bbox": [
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            493.768
          ],
          "text": "not"
        },
        {
          "bbox": [
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          ],
          "text": "be"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-016-line-081",
      "source_page": 16,
      "text": "hört oder ihrer Kontrolle unterliegt, dürfen im erstgenannten",
      "words": [
        {
          "bbox": [
            63.99191,
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            78.19813,
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          ],
          "text": "hört"
        },
        {
          "bbox": [
            82.88826,
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            99.16389,
            503.336
          ],
          "text": "oder"
        },
        {
          "bbox": [
            103.85402,
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            119.68221,
            503.336
          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            124.37234,
            495.976,
            156.34033,
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          ],
          "text": "Kontrolle"
        },
        {
          "bbox": [
            161.03046,
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            196.54601,
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          ],
          "text": "unterliegt,"
        },
        {
          "bbox": [
            201.23614,
            495.976,
            224.17543,
            503.336
          ],
          "text": "dürfen"
        },
        {
          "bbox": [
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            237.45481,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            242.14494,
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            293.36883,
            503.336
          ],
          "text": "erstgenannten"
        }
      ]
    },
    {
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      ],
      "id": "pdf-016-line-082",
      "source_page": 16,
      "text": "subjected in the first-mentioned State to any taxation or any",
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        {
          "bbox": [
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            341.173,
            503.336
          ],
          "text": "subjected"
        },
        {
          "bbox": [
            345.10408,
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            351.3203,
            503.336
          ],
          "text": "in"
        },
        {
          "bbox": [
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            495.976,
            366.51728,
            503.336
          ],
          "text": "the"
        },
        {
          "bbox": [
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          ],
          "text": "first-mentioned"
        },
        {
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            495.976,
            447.48794,
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          ],
          "text": "State"
        },
        {
          "bbox": [
            451.41902,
            495.976,
            458.52213,
            503.336
          ],
          "text": "to"
        },
        {
          "bbox": [
            462.45321,
            495.976,
            475.18128,
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          ],
          "text": "any"
        },
        {
          "bbox": [
            479.10437,
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          ],
          "text": "taxation"
        },
        {
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          ],
          "text": "or"
        },
        {
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          "text": "any"
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    {
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      "text": "Staat keiner Besteuerung oder damit zusammenhängenden",
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      "text": "requirement connected therewith which is other or more burden-",
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      "text": "Verpflichtung unterworfen werden, die anders oder belastender",
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      "text": "some than the taxation and connected requirements to which",
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      "text": "ist als die Besteuerung und die damit zusammenhängenden",
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      "text": "other similar enterprises of the first-mentioned State are or may",
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      "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-",
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      "text": "be subjected.",
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          "text": "be"
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      "text": "genannten Staates unterworfen sind oder unterworfen werden",
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      "text": "können.",
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      "text": "(5) Dieser Artikel gilt ungeachtet des Artikels 2 für Steuern",
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      "text": "(5) The provisions of this Article shall, notwithstanding the pro-",
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      "text": "jeder Art und Bezeichnung.",
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      "text": "visions of Article 2, apply to taxes of every kind and description.",
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          "text": "apply"
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          "text": "taxes"
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      "text": "Artikel 25",
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          "text": "Artikel"
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          "text": "25"
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      "text": "Article 25",
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      "id": "pdf-016-line-100",
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      "text": "Mutual Agreement Procedure",
      "words": [
        {
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          "text": "Mutual"
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        {
          "bbox": [
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          "text": "Agreement"
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          "bbox": [
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          "text": "Procedure"
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      ]
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    {
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      "id": "pdf-016-line-101",
      "source_page": 16,
      "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen eines",
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          "bbox": [
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          "text": "(1)"
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          "text": "Ist"
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          "text": "eine"
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          "text": "Person"
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          "text": "der"
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          "text": "Auffassung,"
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          "text": "dass"
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          "text": "Maßnahmen"
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          "text": "eines"
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      "id": "pdf-016-line-102",
      "source_page": 16,
      "text": "(1) Where a person considers that the actions of one or both of",
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        {
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          "text": "(1)"
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          "text": "Where"
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          "text": "a"
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          "text": "person"
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          "text": "the"
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          "text": "actions"
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          "text": "of"
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          "text": "one"
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          "text": "or"
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          "text": "both"
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          "text": "of"
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    },
    {
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      "id": "pdf-016-line-103",
      "source_page": 16,
      "text": "Vertragsstaats oder beider Vertragsstaaten für sie zu einer",
      "words": [
        {
          "bbox": [
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          "text": "Vertragsstaats"
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          "bbox": [
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          "text": "oder"
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          ],
          "text": "beider"
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        {
          "bbox": [
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          "text": "Vertragsstaaten"
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          "bbox": [
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          ],
          "text": "für"
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          "bbox": [
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          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          "text": "einer"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-016-line-104",
      "source_page": 16,
      "text": "the Contracting States result or will result for him in taxation not",
      "words": [
        {
          "bbox": [
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          "text": "the"
        },
        {
          "bbox": [
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          "text": "Contracting"
        },
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          ],
          "text": "States"
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        {
          "bbox": [
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          "text": "result"
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          "text": "or"
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          "bbox": [
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          ],
          "text": "will"
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        {
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          "text": "result"
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          "text": "for"
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          "text": "him"
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          "text": "in"
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          "bbox": [
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          "text": "taxation"
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          "text": "not"
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    {
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      "id": "pdf-016-line-105",
      "source_page": 16,
      "text": "Besteuerung führen oder führen werden, die diesem Abkommen",
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          "text": "Besteuerung"
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          "text": "führen"
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          "text": "oder"
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          "text": "führen"
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        {
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          "text": "werden,"
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          "text": "die"
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          "text": "Abkommen"
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      "id": "pdf-016-line-106",
      "source_page": 16,
      "text": "in accordance with the provisions of this Convention, he may,",
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          "text": "in"
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          "text": "accordance"
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          "text": "with"
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          "text": "the"
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          "text": "provisions"
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          "text": "of"
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          "text": "this"
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          "text": "Convention,"
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          "text": "he"
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          "text": "may,"
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      "id": "pdf-016-line-107",
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      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-",
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          "text": "nicht"
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          "text": "entspricht,"
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          "text": "kann"
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          "text": "sie"
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          "text": "unbeschadet"
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          ],
          "text": "der"
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        {
          "bbox": [
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          ],
          "text": "nach"
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        {
          "bbox": [
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          ],
          "text": "dem"
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          "text": "inner-"
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    },
    {
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      "id": "pdf-016-line-108",
      "source_page": 16,
      "text": "irrespective of the remedies provided by the domestic law of",
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          "text": "remedies"
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          "text": "provided"
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          "text": "by"
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          "text": "the"
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          "text": "domestic"
        },
        {
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          "text": "law"
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          "text": "of"
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    },
    {
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      "id": "pdf-016-line-109",
      "source_page": 16,
      "text": "staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel",
      "words": [
        {
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          "text": "staatlichen"
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          "text": "Recht"
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          "text": "dieser"
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          "text": "Staaten"
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          "text": "vorgesehenen"
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          "text": "Rechtsmittel"
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      "source_page": 16,
      "text": "those States, present his case to the competent authority of the",
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          "text": "States,"
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          "text": "his"
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          "text": "to"
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          "text": "the"
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          "text": "of"
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          "text": "the"
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      "id": "pdf-016-line-111",
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      "text": "ihren Fall der zuständigen Behörde des Vertragsstaats, in dem",
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          "text": "ihren"
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          "text": "Fall"
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          "text": "der"
        },
        {
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          "text": "zuständigen"
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          "text": "Behörde"
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          "text": "des"
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        {
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          "text": "Vertragsstaats,"
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          "text": "in"
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          "text": "dem"
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      "id": "pdf-016-line-112",
      "source_page": 16,
      "text": "Contracting State of which he is a resident or, if his case comes",
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        {
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            347.98847,
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          "text": "Contracting"
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          ],
          "text": "State"
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          "text": "of"
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          "text": "which"
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          ],
          "text": "he"
        },
        {
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          "text": "is"
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      "text": "(2) The competent authority shall endeavour, if the objection",
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