{
  "human_approvals": [],
  "purpose": "New source-publication edition only. No parent/central-audit override. Independent parent verification and any required contract adaptation remain mandatory.",
  "records": [
    {
      "MLI_reference": {
        "French_deposit": "2018-09-26",
        "French_notification": "2020-09-22",
        "German_deposit": "2020-12-18",
        "German_domestic_completion_notification_received": "2024-10-02",
        "MLI_date": "2016-11-24",
        "basis": "PDF pages 2 and 5 only; no later reservation/notification inquiry or determination."
      },
      "agent_review_is_human_approval": false,
      "central_audit_override": false,
      "classification": "official-2025-German-synthesized-MLI-text",
      "currentness": {
        "after_reference_currentness_verified": false,
        "basis": "Cached BMF article and six printed Wirksam ab dem 1. Januar 2025 footnotes in the pinned PDF. General disclaimer on PDF page 5 warns about differing provision/tax-specific timing.",
        "current_law_verified": false,
        "legal_effective_to": null,
        "reference_date": "2025-01-01",
        "warning": "Unreviewed source preview only. Official 2025 German synthesized BEPS-MLI publication, NOT the 1961 original and NOT a legal/current-law certification. Declared MLI reference/effective date: 2025-01-01; provision-specific conditions remain in the source. No determination after that date, including October 2026. No human, indexing or deployment approval. Noindex is not access control."
      },
      "decision": "source-bounded-unreviewed-German-preview",
      "deployment_approvals": [],
      "edition_id": "de-france-2025-german-synthesized-mli-publication",
      "evidence": {
        "native_font_spans": "evidence/native-fonts.xml",
        "native_text": "evidence/native-layout.txt",
        "native_words": "evidence/native-words.json",
        "nontext_objects": "evidence/nontext-object-partition.json",
        "painted_glyph_partition": "evidence/painted-glyph-partition.json",
        "physical_partition_summary": "evidence/partition-summary.json",
        "source_asset": "data/de.json"
      },
      "human_approvals": [],
      "indexing_approvals": [],
      "language_scope": {
        "authentic_language_transcription_claim": false,
        "available_reader_languages": [
          "de"
        ],
        "complete_authentic_language_set": false,
        "complete_exact_source_document": true,
        "cross_language_alignment": false,
        "historical_execution_formulas": "German/French execution formulas on physical pages 37 and 40 are historical content within this German synthesis, not a French synthesized asset.",
        "note": "German-only source publication. Completeness is limited to this exact 45-page synthesized document, not a complete authentic-language set or complete treaty/amendment chain. No French or English text asset, translation or cross-language alignment. Historical German/French execution formulas do not supply a French synthesized edition.",
        "publication_languages_observed": [
          "de"
        ]
      },
      "legal_approvals": [],
      "no_retrieval_of_source_notice_links": true,
      "original_cached_article_evidence": {
        "caveat": "Cached article body says Revisionsprotokoll vom 9. Juni 1965, while its download label and exact 2025 PDF page 2 say 9. Juni 1969. This conflict is retained, not silently corrected. Source body uses only the PDF.",
        "download_line": 353,
        "label": "Synthetisierter Text des Abkommens vom 21. Juli 1959 in der Fassung des Revisionsprotokolls vom 9. Juni 1969 und der Zusatzabkommen vom 28. September 1989, 20. Dezember 2001 und 31. März 2015 und des BEPS-MLI",
        "original_path_relative_to_workspace": "projects/tax-treaties-r3/data/acquisition/articles/1961-04-22-frankreich-Abkommen-DBA.md",
        "path": "evidence/cached-bmf-article.md",
        "sha256": "da674eed12ea36572c465c3036d5fe20520054d053f580854b331fe2e6676a4f"
      },
      "parent_compatibility_verified": false,
      "physical_boundaries": {
        "MLI_boxes": [
          6,
          13,
          15,
          16,
          17,
          35
        ],
        "articles": [
          7,
          37
        ],
        "contents": [
          1
        ],
        "diagrams_or_raster_images": 0,
        "effectiveness_disclaimer": [
          5
        ],
        "exchange_of_notes_1": [
          42,
          43
        ],
        "exchange_of_notes_2": [
          44,
          45
        ],
        "footnotes": "59 exact source footnotes; full span references in data/de.json",
        "general_disclaimer_and_source_notices": [
          2,
          3,
          4
        ],
        "preamble": [
          6,
          7
        ],
        "protocol_I": [
          38,
          39
        ],
        "protocol_II_and_closing": [
          40,
          41
        ],
        "treaty_closing": [
          37
        ]
      },
      "prior_S_original_acquisition": "Closed/blocked, untouched and not retried. This new publication is not that original.",
      "publication": {
        "date_limit": "File and HTTP modification timestamps are metadata, not proof of legal publication or effective dates. BGBl. 2025 II Nr. 5 is the cached MLI-effectiveness citation, not invented as a gazette citation for this synthetic PDF.",
        "http_last_modified": "Wed, 12 Mar 2025 13:01:36 GMT",
        "pdf_creation_metadata_utc": "2025-03-12T06:50:46Z",
        "pdf_modification_metadata_utc": "2025-03-12T09:28:35Z",
        "publication_date_verified": null,
        "publication_year_designation": 2025,
        "publisher": "Bundesministerium der Finanzen",
        "title": "Synthetisierter Text des BEPS-MLI und des Abkommens mit der Französischen Republik",
        "url_date_is_not_publication_date": true,
        "url_date_segment": "2025-01-01"
      },
      "relationships": [
        {
          "basis": "Exact 2025 PDF physical page 2, general disclaimer. No component binary or older wording imported.",
          "citation": "BGBl. 1961 II S. 397, 398",
          "date": "1959-07-21",
          "included_as_declared_by_source": true,
          "kind": "underlying-agreement"
        },
        {
          "basis": "Exact 2025 PDF physical page 2, general disclaimer. No component binary or older wording imported.",
          "citation": "BGBl. 1970 II S. 717, 719",
          "date": "1969-06-09",
          "included_as_declared_by_source": true,
          "kind": "revision-protocol"
        },
        {
          "basis": "Exact 2025 PDF physical page 2, general disclaimer. No component binary or older wording imported.",
          "citation": "BGBl. 1990 II S. 770, 772",
          "date": "1989-09-28",
          "included_as_declared_by_source": true,
          "kind": "supplementary-agreement"
        },
        {
          "basis": "Exact 2025 PDF physical page 2, general disclaimer. No component binary or older wording imported.",
          "citation": "BGBl. 2002 II S. 2370, 2372",
          "date": "2001-12-20",
          "included_as_declared_by_source": true,
          "kind": "supplementary-agreement"
        },
        {
          "basis": "Exact 2025 PDF physical page 2, general disclaimer. No component binary or older wording imported.",
          "citation": "BGBl. 2015 II S. 1332, 1335",
          "date": "2015-03-31",
          "included_as_declared_by_source": true,
          "kind": "supplementary-agreement"
        },
        {
          "basis": "Exact 2025 PDF physical page 2, general disclaimer. No component binary or older wording imported.",
          "citation": "Named in synthesized publication physical page 2; this intake does not retrieve a separate MLI binary.",
          "date": "2016-11-24",
          "included_as_declared_by_source": true,
          "kind": "BEPS-MLI"
        }
      ],
      "source": {
        "article_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Frankreich/1961-04-22-frankreich-Abkommen-DBA.html",
        "binding_evidence": "evidence/url-binding.json",
        "bytes": 470192,
        "citation": "BMF, Synthetisierter Text des BEPS-MLI und des Abkommens mit der Französischen Republik, 45-page German source publication, exact v=3 PDF; declared MLI reference 2025-01-01. Cached article associates BGBl. 2025 II Nr. 5 with MLI effectiveness, not with publication of this PDF.",
        "pages": 45,
        "pdf_path": "sources/official-2025-synthesized.pdf",
        "pdf_sha256": "1f272f14689c05293072a525f59df9c293718adb53df6c754b62724c35d20047",
        "pdf_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Frankreich/2025-01-01-Abkommen-Synthetisierter-Text.pdf?__blob=publicationFile&v=3",
        "recomputed_sha256": "1f272f14689c05293072a525f59df9c293718adb53df6c754b62724c35d20047",
        "retrieved_at": "2026-10-01T20:26:02.941986+00:00",
        "url_binary_binding_verified": true
      }
    }
  ],
  "schema_version": 1
}
