EN · Physical source page 12

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 12. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.

PDF 12 · en-pdf-012-line-001- 12 -
PDF 12 · en-pdf-012-line-002(5) No profits shall be attributed to a permanent establishment by reason of the mere
PDF 12 · en-pdf-012-line-003purchase by that permanent establishment of goods or merchandise for the enterprise.
PDF 12 · en-pdf-012-line-004(6) For the purposes of the preceding paragraphs‚ the profits to be attributed to the
PDF 12 · en-pdf-012-line-005permanent establishment shall be determined by the same method year by year unless
PDF 12 · en-pdf-012-line-006there is good and sufficient reason to the contrary.
PDF 12 · en-pdf-012-line-007(7) Where profits include items of income which are dealt with separately in other
PDF 12 · en-pdf-012-line-008Articles of this Agreement‚ then the provisions of those Articles shall not be affected by
PDF 12 · en-pdf-012-line-009the provisions of this Article.
PDF 12 · en-pdf-012-line-010Article 8
PDF 12 · en-pdf-012-line-011Shipping and Air Transport
PDF 12 · en-pdf-012-line-012(1) Profits of an enterprise of a Contracting State from the operation of ships or aircraft in
PDF 12 · en-pdf-012-line-013international traffic shall be taxable only in that State.
PDF 12 · en-pdf-012-line-014(2) For the purposes of this Article the term ”profits from the operation of ships or aircraft
PDF 12 · en-pdf-012-line-015in international traffic” shall include profits from:
PDF 12 · en-pdf-012-line-016a)
PDF 12 · en-pdf-012-line-017the occasional rental of ships or aircraft on a bare boat basis; and
PDF 12 · en-pdf-012-line-018b)
PDF 12 · en-pdf-012-line-019the use or rental of containers (including trailers and ancillary equipment used
PDF 12 · en-pdf-012-line-020for transporting the containers)‚
PDF 12 · en-pdf-012-line-021if these activities pertain to the operation of ships or aircraft in international traffic.
PDF 12 · en-pdf-012-line-022(3) The provisions of paragraph 1 shall also apply to profits from the participation in a
PDF 12 · en-pdf-012-line-023pool‚ a joint business or an international operating agency.