Bounded source intake · Y · noindex

German source: physical page 4

Unreviewed · applicability unverified

This is a physical-page view of the complete source, not a standalone complete article.

Physical PDF page 4 · printed 3

Exact source PDF · physical page 4 · Source geometry

Synthetisierter Text des BEPS-MLI und des Abkommens mit der Französischen Republik │ 3
Zusatzabkommen vom 20. Dezember 2001
https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internatio
nales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Frankreich/2002-09-17-
Frankreich-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=3
Zusatzabkommen vom 31. März 2015
https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internatio
nales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Frankreich/2015-11-26-
Frankreich-Abkommen-DBA-Zusatzabkommen-Gestz.pdf?__blob=publicationFile&v=3
Die Auswahlentscheidungen und Vorbehalte der Bundesrepublik Deutschland und der
Französischen Republik zum BEPS-MLI sind beim Verwahrer hinterlegt und unter dem Link
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf abrufbar.
Disclaimers

official-2025-German-synthesized-MLI-text

Source SHA-256: 1f272f14689c05293072a525f59df9c293718adb53df6c754b62724c35d20047

No human/legal review or current-law verification. No public indexing or deployment approval. Preview generation is not production authorization.

This is a separately mounted synthesized source preview, not an authentic-language treaty transcription. Embedded metadata, profile, audit and sealed original input manifest retain historical intake status and input hashes, NOT mounted output hashes. Mounted output and transformation hashes. Exact PDF publication and signature dates are unverified; 2025-01-01 is the declared MLI reference, not a gazette or signature date.

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.

France 2025 · official German synthesized BEPS-MLI source · unreviewed · reference 2025-01-01 only · no later current-law determination · German-only, not a full authentic-language set.