Interface language: English. Document language: German (DE).
de-south-africa-2008-not-in-force · DE
Artikel 26
Schranken für die Abkommensvergünstigungen 2024 protocol not incorporated Unreviewed · applicability unverified Print / Drucken
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Source paragraph 1 (1) Dieses Abkommen ist nicht so auszulegen, als hindere es
a)
einen Vertragsstaat, seine innerstaatlichen Rechtsvorschriften zur Verhinde-
rung der Steuerumgehung oder Steuerhinterziehung anzuwenden;
b)
die Bundesrepublik Deutschland, die Beträge zu besteuern, die nach dem Vier-
ten Teil des deutschen Außensteuergesetzes in die Einkünfte einer in der Bun-
desrepublik Deutschland ansässigen Person einzubeziehen sind.
Source paragraph 2 (2) Führen die vorstehenden Bestimmungen zu einer Doppelbesteuerung, konsultieren die
zuständigen Behörden einander nach Artikel 24 Absatz 3, um die Doppelbesteuerung zu ver-
meiden.
Artikel 25
Informationsaustausch Artikel 27
Mitglieder diplomatischer Missionen und konsularischer Vertretungen Disclaimers Unreviewed source publication; current applicability has not been verified.
Local NOINDEX review only. Excluded from current/comprehensive counts. Noindex is not access control. Parent independently decides any source-edition listing or deployment after review and release gates.Embedded data, audit, scope evidence and sealed input build manifest are immutable input records, NOT mounted output hashes or publication approval. Mount output hashes and transformations are sealed by the enclosing release. Separate non-operative source publication only.
Original, non-operative source publication · NOT IN FORCE / NICHT IN KRAFT Signed Berlin, 9 September 2008. Unreviewed machine transcription, not legal advice, current law or a complete current treaty chain. No human wording, alignment or publication approval.
The cached BMF article states “noch nicht in Kraft getreten” for both the 2008 agreement and the separate 6 March 2024 protocol. This is a retained observation, not fresh currentness proof. The 2024 protocol is NOT incorporated or acquired. Only the integral 2008 protocol is included.
German and English are equally authentic according to the source closing clauses. This reader makes no approved cross-language alignment claim. Entry/termination language below is source wording, not evidence of operation.
DE original PDF · Both source hashes and provenance · Complete 2008 source supplements
Source-page links are references, not human paragraph verification.