Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 37
Complete native lines of physical PDF page 37. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 37 · en-pdf-037-line-003In the case of contracts‚ in particular for the survey‚ supply‚ installation or
PDF 37 · en-pdf-037-line-004construction of industrial‚ commercial or scientific equipment or
PDF 37 · en-pdf-037-line-005premises‚ or of public works‚ where the enterprise has a permanent
PDF 37 · en-pdf-037-line-006establishment in the other Contracting State‚ the profits of such permanent
PDF 37 · en-pdf-037-line-007establishment shall not be determined on the basis of the total amount of
PDF 37 · en-pdf-037-line-008the contract‚ but only on the basis of that part of the contract which is
PDF 37 · en-pdf-037-line-009effectively carried out by the permanent establishment in the Contracting
PDF 37 · en-pdf-037-line-010State in which it is situated. Profits derived from the supply of goods to
PDF 37 · en-pdf-037-line-011that permanent establishment or profits related to the part of the contract
PDF 37 · en-pdf-037-line-012which is carried out in the Contracting State in which the head office of the
PDF 37 · en-pdf-037-line-013enterprise is situated shall be taxable only in that State.
PDF 37 · en-pdf-037-line-015With reference to Articles 18 and 29:
PDF 37 · en-pdf-037-line-017In the case of salaries, wages and other similar remuneration paid by a
PDF 37 · en-pdf-037-line-018diplomatic mission or a consular post of a Contracting State to its local
PDF 37 · en-pdf-037-line-019recruits, paragraph 1 of Article 18 shall first apply 2 years after the date or
PDF 37 · en-pdf-037-line-020period described in paragraph 2 of Article 29. Until that time, paragraphs
PDF 37 · en-pdf-037-line-0211 and 2 of Article 15 of the Agreement between the Federal Republic of
PDF 37 · en-pdf-037-line-022Germany and the Republic of South Africa for the Avoidance of Double
PDF 37 · en-pdf-037-line-023Taxation with respect to Taxes on Income signed on 25 January 1973 shall
PDF 37 · en-pdf-037-line-024apply in respect of these salaries, wages and other similar remuneration.
PDF 37 · en-pdf-037-line-026The provisions of subparagraph (a) shall apply only in respect of those
PDF 37 · en-pdf-037-line-027local recruits already in the employment of a diplomatic mission or a
PDF 37 · en-pdf-037-line-028consular post of a Contracting State on 31 March 2000.