Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 36
Complete native lines of physical PDF page 36. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 36 · en-pdf-036-line-001Protocol
PDF 36 · en-pdf-036-line-002to the Agreement
PDF 36 · en-pdf-036-line-003between
PDF 36 · en-pdf-036-line-004the Federal Republic of Germany
PDF 36 · en-pdf-036-line-006the Republic of South Africa
PDF 36 · en-pdf-036-line-007for the Avoidance of Double Taxation with
PDF 36 · en-pdf-036-line-008respect to Taxes on Income and on Capital,
PDF 36 · en-pdf-036-line-009signed on September 9 th 2008
PDF 36 · en-pdf-036-line-010On signing the Agreement between the Federal Republic of Germany and the Republic
PDF 36 · en-pdf-036-line-011of South Africa for the Avoidance of Double Taxation with respect to Taxes on Income
PDF 36 · en-pdf-036-line-012and on Capital the signatories being duly authorised thereto‚ have in addition agreed on
PDF 36 · en-pdf-036-line-013the following provisions which shall form an integral part of the said Agreement:
PDF 36 · en-pdf-036-line-015With reference to Article 7:
PDF 36 · en-pdf-036-line-017Where an enterprise of a Contracting State sells goods or merchandise or
PDF 36 · en-pdf-036-line-018carries on business in the other Contracting State through a permanent
PDF 36 · en-pdf-036-line-019establishment situated therein‚ the profits of that permanent establishment
PDF 36 · en-pdf-036-line-020shall not be determined on the basis of the total amount received therefor
PDF 36 · en-pdf-036-line-021by the enterprise but only on the basis of the amount which is attributable
PDF 36 · en-pdf-036-line-022to the actual activity of the permanent establishment for such sales or
PDF 36 · en-pdf-036-line-023business.