Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 4
Complete native lines of physical PDF page 4. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 4 · en-pdf-004-line-002(4) This Agreement shall apply also to any identical or substantially similar taxes that are
PDF 4 · en-pdf-004-line-003imposed after the date of signature of this Agreement in addition to‚ or in place of‚ the
PDF 4 · en-pdf-004-line-004existing taxes. The competent authorities of the Contracting States shall - if necessary for
PDF 4 · en-pdf-004-line-005the application of this Agreement - notify each other of changes that have been made in
PDF 4 · en-pdf-004-line-006their respective taxation laws.
PDF 4 · en-pdf-004-line-007Article 3
PDF 4 · en-pdf-004-line-008General Definitions
PDF 4 · en-pdf-004-line-009(1) For the purposes of this Agreement‚ unless the context otherwise requires:
PDF 4 · en-pdf-004-line-011the term ”the Federal Republic of Germany” means the Federal Republic of
PDF 4 · en-pdf-004-line-012Germany‚ and the area of the sea-bed‚ its subsoil and the superjacent water
PDF 4 · en-pdf-004-line-013column adjacent to the territorial sea‚ wherein the Federal Republic of Germany
PDF 4 · en-pdf-004-line-014exercises sovereign rights and jurisdiction in conformity with international law
PDF 4 · en-pdf-004-line-015and its national legislation for the purposes of exploring‚ exploiting‚ conserving
PDF 4 · en-pdf-004-line-016and managing the living and non-living natural resources;
PDF 4 · en-pdf-004-line-017b) the term ”South Africa” means the Republic of South Africa and‚ when used in a
PDF 4 · en-pdf-004-line-018geographical sense‚ includes the territorial sea thereof as well as any area outside the
PDF 4 · en-pdf-004-line-019territorial sea‚ including the continental shelf‚ which has been or may hereafter be
PDF 4 · en-pdf-004-line-020designated‚ under the laws of South Africa and in accordance with international law‚
PDF 4 · en-pdf-004-line-021as an area within which South Africa may exercise sovereign rights or jurisdiction;
PDF 4 · en-pdf-004-line-023the terms ”a Contracting State” and ”the other Contracting State” mean the Federal
PDF 4 · en-pdf-004-line-024Republic of Germany or South Africa‚ as the context requires;
PDF 4 · en-pdf-004-line-025d) the term ”person” includes an individual‚ a company and any other body of
PDF 4 · en-pdf-004-line-026persons that is treated as an entity for tax purposes;