Physical source geometry: page 12
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.
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.
Exact source PDF · physical page 12 · Accessible native page text
Full-page source image is a page reference, not independent paragraph verification. Span coordinates and painted-object assignments are in the sealed evidence. No OCR.
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