EN · Physical source page 9

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.

EN original PDF · Both source hashes and provenance · Complete 2008 source supplements

Complete native lines of physical PDF page 9. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 9 · en-pdf-009-line-001- 9 -
PDF 9 · en-pdf-009-line-002b)
PDF 9 · en-pdf-009-line-003the maintenance of a stock of goods or merchandise belonging to the enterprise
PDF 9 · en-pdf-009-line-004solely for the purpose of storage‚ display or delivery;
PDF 9 · en-pdf-009-line-005c)
PDF 9 · en-pdf-009-line-006the maintenance of a stock of goods or merchandise belonging to the enterprise
PDF 9 · en-pdf-009-line-007solely for the purpose of processing by another enterprise;
PDF 9 · en-pdf-009-line-008d) the maintenance of a fixed place of business solely for the purpose of purchasing
PDF 9 · en-pdf-009-line-009goods or merchandise or of collecting information‚ for the enterprise;
PDF 9 · en-pdf-009-line-010e)
PDF 9 · en-pdf-009-line-011the maintenance of a fixed place of business solely for the purpose of carrying
PDF 9 · en-pdf-009-line-012on‚ for the enterprise‚ any other activity of a preparatory or auxiliary character;
PDF 9 · en-pdf-009-line-013f)
PDF 9 · en-pdf-009-line-014the maintenance of a fixed place of business solely for any combination of
PDF 9 · en-pdf-009-line-015activities mentioned in subparagraphs (a) to (e)‚ provided that the overall
PDF 9 · en-pdf-009-line-016activity of the fixed place of business resulting from this combination is of a
PDF 9 · en-pdf-009-line-017preparatory or auxiliary character.
PDF 9 · en-pdf-009-line-018(5) Notwithstanding the provisions of paragraphs 1 and 2‚ where a person - other than an
PDF 9 · en-pdf-009-line-019agent of an independent status to whom paragraph 6 applies - is acting on behalf of an
PDF 9 · en-pdf-009-line-020enterprise and has‚ and habitually exercises‚ in a Contracting State an authority to
PDF 9 · en-pdf-009-line-021conclude contracts in the name of the enterprise‚ that enterprise shall be deemed to have
PDF 9 · en-pdf-009-line-022a permanent establishment in that State in respect of any activities which that person
PDF 9 · en-pdf-009-line-023undertakes for the enterprise‚ unless the activities of such person are limited to those
PDF 9 · en-pdf-009-line-024mentioned in paragraph 4 which‚ if exercised through a fixed place of business‚ would
PDF 9 · en-pdf-009-line-025not make this fixed place of business a permanent establishment under the provisions of
PDF 9 · en-pdf-009-line-026that paragraph.
PDF 9 · en-pdf-009-line-027(6) An enterprise shall not be deemed to have a permanent establishment in a Contracting
PDF 9 · en-pdf-009-line-028State merely because it carries on business in that State through a broker‚ general
PDF 9 · en-pdf-009-line-029commission agent or any other agent of an independent status‚ provided that such persons
PDF 9 · en-pdf-009-line-030are acting in the ordinary course of their business.