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      "text": "Bundesgesetzblatt Jahrgang 2003 Teil II Nr. 31, ausgegeben zu Bonn am 14. November 2003",
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      "text": "zwischen der Bundesrepublik Deutschland und Rumänien",
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      "text": "zur Vermeidung der Doppelbesteuerung auf dem Gebiet",
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          "text": "Vermeidung"
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          "text": "Doppelbesteuerung"
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          "text": "auf"
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          "text": "dem"
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          "text": "Gebiet"
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      "text": "der Steuern vom Einkommen und vom Vermögen",
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          "text": "Steuern"
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      "text": "vom 4. Juli 2001",
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          "text": "Double"
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          "text": "Income"
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          "text": "July"
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          "text": "4,"
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          "text": "Unterzeichnung"
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      "text": "On signing the Convention between the Federal Republic of",
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          "text": "signing"
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      "text": "Doppelbesteuerung auf dem Gebiet der Steuern vom Einkom-",
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          "text": "dem"
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          "text": "Steuern"
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          "text": "Einkom-"
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      "text": "with respect to Taxes on Income and on Capital the signatories",
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      "text": "men und vom Vermögen haben die hierzu gehörig befugten",
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      "text": "being duly authorised thereto, have in addition agreed on the fol-",
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      "text": "Unterzeichneten die nachstehenden Bestimmungen vereinbart,",
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      "text": "lowing provisions which shall be an integral part of the said Con-",
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      "text": "die Bestandteil des Abkommens sind:",
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      "text": "1. Z u A r t i k e l 7:",
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          "text": "1."
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          "text": "u"
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          "text": "i"
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          "text": "e"
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      "text": "1. W i t h r e f e r e n c e t o A r t i c l e 7:",
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          "text": "1."
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          "text": "W"
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          "text": "i"
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          "text": "t"
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          "text": "h"
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          "text": "f"
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          "text": "e"
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          "text": "r"
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          "text": "e"
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          "text": "n"
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          "text": "c"
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          "text": "o"
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          "text": "eine"
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          "text": "Where"
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          "text": "a"
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      "text": "oder übt es dort eine geschäftliche Tätigkeit aus, so werden",
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      "text": "State through a permanent establishment situated therein,",
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          "text": "basis"
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      "id": "pdf-020-line-059",
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      "text": "Teils des Vertrages ermittelt, der tatsächlich von der Betriebs-",
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          "text": "ermittelt,"
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          "text": "der"
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          "bbox": [
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          "text": "tatsächlich"
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          "text": "von"
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        {
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          "text": "der"
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          "text": "Betriebs-"
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    {
      "bbox": [
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      "id": "pdf-020-line-060",
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      "text": "which is effectively carried out by the permanent establish-",
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          "text": "effectively"
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          "text": "carried"
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          "text": "out"
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          "text": "by"
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        {
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        {
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          "text": "establish-"
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      "text": "stätte in dem Vertragsstaat durchgeführt wird, in dem die",
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        {
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          "text": "in"
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          "text": "dem"
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        {
          "bbox": [
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          "text": "Vertragsstaat"
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          "text": "durchgeführt"
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          "text": "wird,"
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          "text": "in"
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          "text": "dem"
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          "text": "die"
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    {
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      "id": "pdf-020-line-062",
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      "text": "ment in the Contracting State in which it is situated. Profits",
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        {
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          "text": "in"
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          "text": "the"
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          "text": "State"
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      "text": "Betriebsstätte liegt. Gewinne aus der Lieferung von Waren an",
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      "text": "derived from the supply of goods to that permanent estab-",
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      "text": "die Betriebsstätte oder Gewinne im Zusammenhang mit dem",
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          "text": "Gewinne"
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          "text": "Zusammenhang"
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      "text": "lishment or profits related to that part of the contract which is",
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      "text": "Teil des Vertrages, der in dem Vertragsstaat durchgeführt",
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          "text": "der"
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          "text": "in"
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        {
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          "text": "dem"
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          "text": "Vertragsstaat"
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          "text": "durchgeführt"
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      "text": "carried out in the Contracting State in which the head office",
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          "text": "the"
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      "text": "wird, in dem der Sitz des Stammhauses des Unternehmens",
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      "text": "liegt, können nur in diesem Staat besteuert werden.",
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          "text": "in"
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      "text": "related thereto, or for consultancy or supervisory services",
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      "text": "wachungstätigkeit gelten als Vergütungen, auf die Artikel 7",
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          "text": "Vergütungen,"
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      "text": "oder Artikel 14 des Abkommens anzuwenden ist. Falls",
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          "text": "14"
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          "text": "des"
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          "text": "Falls"
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      "text": "Article 7 or Article 14 of the Convention apply. However, if",
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          "text": "7"
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          "text": "or"
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          "text": "14"
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      "text": "know-how, Article 12 of this Convention is applicable.",
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      "text": "Transfer von Know-how geleistet werden, ist Artikel 12",
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          "text": "von"
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          "text": "werden,"
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          "text": "ist"
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          "text": "Z"
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          "text": "u"
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          "text": "l"
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          "text": "n"
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          "text": "10"
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          "text": "u"
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          "text": "W"
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          "text": "nach"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          "text": "Recht"
        }
      ]
    },
    {
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      "id": "pdf-020-line-094",
      "source_page": 20,
      "text": "vention, dividends and interest may be taxed in the Contracting",
      "words": [
        {
          "bbox": [
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          ],
          "text": "vention,"
        },
        {
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          "text": "dividends"
        },
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          "text": "and"
        },
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          "text": "interest"
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        {
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          "text": "may"
        },
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          "text": "be"
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          "text": "taxed"
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          "text": "in"
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        {
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          "text": "the"
        },
        {
          "bbox": [
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          "text": "Contracting"
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      ]
    },
    {
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      "id": "pdf-020-line-095",
      "source_page": 20,
      "text": "dieses Staates besteuert werden, wenn sie",
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          "text": "dieses"
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          "text": "Staates"
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          "text": "besteuert"
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          "text": "werden,"
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          "text": "wenn"
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          "text": "sie"
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      ]
    },
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      "id": "pdf-020-line-096",
      "source_page": 20,
      "text": "State in which they arise, and according to the law of that State,",
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        {
          "bbox": [
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          "text": "State"
        },
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          "text": "in"
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          "text": "which"
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          "text": "they"
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          "text": "arise,"
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          "text": "and"
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          "text": "according"
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          "text": "to"
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          "text": "the"
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          "text": "law"
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          "text": "of"
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          "text": "that"
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          "text": "State,"
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      ]
    },
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      "id": "pdf-020-line-097",
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      "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung ein-",
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        {
          "bbox": [
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          "text": "a)"
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          "text": "auf"
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          "text": "Rechten"
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          "text": "oder"
        },
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          "text": "Forderungen"
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          "text": "mit"
        },
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          "text": "Gewinnbeteiligung"
        },
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          "text": "ein-"
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      ]
    },
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      "id": "pdf-020-line-098",
      "source_page": 20,
      "text": "a) if they are derived from rights or debt-claims carrying a right",
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        {
          "bbox": [
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          ],
          "text": "a)"
        },
        {
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          ],
          "text": "if"
        },
        {
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          ],
          "text": "they"
        },
        {
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          "text": "are"
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          "text": "derived"
        },
        {
          "bbox": [
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          ],
          "text": "from"
        },
        {
          "bbox": [
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          ],
          "text": "rights"
        },
        {
          "bbox": [
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          "text": "or"
        },
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          "text": "debt-claims"
        },
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          "text": "carrying"
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          "text": "a"
        },
        {
          "bbox": [
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          "text": "right"
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      ]
    },
    {
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      "id": "pdf-020-line-099",
      "source_page": 20,
      "text": "schließlich der Einkünfte eines stillen Gesellschafters aus",
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        {
          "bbox": [
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          "text": "schließlich"
        },
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          "text": "der"
        },
        {
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          "text": "Einkünfte"
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          "text": "eines"
        },
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          "text": "stillen"
        },
        {
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          "text": "Gesellschafters"
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          "text": "aus"
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      ]
    },
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      "id": "pdf-020-line-100",
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      "text": "to participate in profits, including income derived by a silent",
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        {
          "bbox": [
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          ],
          "text": "to"
        },
        {
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          "text": "participate"
        },
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          "text": "in"
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        {
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          "text": "profits,"
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          "text": "including"
        },
        {
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          "text": "income"
        },
        {
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          "text": "derived"
        },
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          "text": "by"
        },
        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
          "bbox": [
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          "text": "silent"
        }
      ]
    },
    {
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      "id": "pdf-020-line-101",
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      "text": "seiner Beteiligung als stiller Gesellschafter oder der Einkünfte",
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        {
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          "text": "seiner"
        },
        {
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          "text": "Beteiligung"
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        {
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "stiller"
        },
        {
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          ],
          "text": "Gesellschafter"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
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          "text": "der"
        },
        {
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          "text": "Einkünfte"
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      "id": "pdf-020-line-102",
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      "text": "partner (“stiller Gesellschafter’’) from his participation as",
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        {
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          "text": "partner"
        },
        {
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          "text": "(“stiller"
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        {
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          ],
          "text": "Gesellschafter’’)"
        },
        {
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          ],
          "text": "from"
        },
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          "text": "his"
        },
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          "text": "participation"
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          "text": "as"
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      ]
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      "text": "aus partiarischen Darlehen oder Gewinnobligationen im",
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          "text": "aus"
        },
        {
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          "text": "partiarischen"
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          "text": "Darlehen"
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          "text": "oder"
        },
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          "text": "Gewinnobligationen"
        },
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          "text": "im"
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      "id": "pdf-020-line-104",
      "source_page": 20,
      "text": "such, or from a loan with an interest rate linked to borrower’s",
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        {
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          "text": "such,"
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          "text": "or"
        },
        {
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          "text": "from"
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          "text": "a"
        },
        {
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          "text": "loan"
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          "text": "with"
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          "text": "an"
        },
        {
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          "text": "interest"
        },
        {
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          "text": "rate"
        },
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          "text": "linked"
        },
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          "text": "to"
        },
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          "text": "borrower’s"
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      "id": "pdf-020-line-105",
      "source_page": 20,
      "text": "Sinne des Steuerrechts der Bundesrepublik Deutschland",
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        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
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          ],
          "text": "Steuerrechts"
        },
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          "text": "der"
        },
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          "text": "Bundesrepublik"
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          "text": "Deutschland"
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      "id": "pdf-020-line-106",
      "source_page": 20,
      "text": "profit (“partiarisches Darlehen”) or from profit sharing bonds",
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          "text": "profit"
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          "text": "(“partiarisches"
        },
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          "text": "Darlehen”)"
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          ],
          "text": "or"
        },
        {
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          "text": "from"
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