EN · Physical source page 11

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.

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

Complete native lines of physical PDF page 11. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 11 · en-pdf-011-line-001- 11 -
PDF 11 · en-pdf-011-line-002Article 7
PDF 11 · en-pdf-011-line-003Business Profits
PDF 11 · en-pdf-011-line-004(1) The profits of an enterprise of a Contracting State shall be taxable only in that State
PDF 11 · en-pdf-011-line-005unless the enterprise carries on business in the other Contracting State through a
PDF 11 · en-pdf-011-line-006permanent establishment situated therein.
PDF 11 · en-pdf-011-line-007If the enterprise carries on business as
PDF 11 · en-pdf-011-line-008aforesaid‚ the profits of the enterprise may be taxed in the other State but only so much
PDF 11 · en-pdf-011-line-009of them as is attributable to that permanent establishment.
PDF 11 · en-pdf-011-line-010(2) Subject to the provisions of paragraph 3‚ where an enterprise of a Contracting State
PDF 11 · en-pdf-011-line-011carries on business in the other Contracting State through a permanent establishment
PDF 11 · en-pdf-011-line-012situated therein‚ there shall in each Contracting State be attributed to that permanent
PDF 11 · en-pdf-011-line-013establishment the profits which it might be expected to make if it were a distinct and
PDF 11 · en-pdf-011-line-014separate enterprise engaged in the same or similar activities under the same or similar
PDF 11 · en-pdf-011-line-015conditions and dealing wholly independently with the enterprise of which it is a
PDF 11 · en-pdf-011-line-016permanent establishment.
PDF 11 · en-pdf-011-line-017(3) In determining the profits of a permanent establishment‚ there shall be allowed as
PDF 11 · en-pdf-011-line-018deductions expenses which are incurred for the purposes of the permanent establishment‚
PDF 11 · en-pdf-011-line-019including executive and general administrative expenses so incurred‚ whether in the
PDF 11 · en-pdf-011-line-020Contracting State in which the permanent establishment is situated or elsewhere.
PDF 11 · en-pdf-011-line-021(4) Insofar as it has been customary in a Contracting State to determine the profits to be
PDF 11 · en-pdf-011-line-022attributed to a permanent establishment on the basis of an apportionment of the total
PDF 11 · en-pdf-011-line-023profits of the enterprise to its various parts‚ nothing in paragraph 2 shall preclude that
PDF 11 · en-pdf-011-line-024Contracting State from determining the profits to be taxed by such an apportionment as
PDF 11 · en-pdf-011-line-025may be customary. The method of apportionment adopted shall‚ however‚ be such that
PDF 11 · en-pdf-011-line-026the result shall be in accordance with the principles contained in this Article.