de-albania-2011-base · encoding recovery evidence

Unreviewed machine transcription. No legal review; currentness unknown. Noindex is not access control.

Treaty directory · Source supplements

Complete separate source supplements

German and English are supplied. The signing clause additionally identifies Albanian as authentic; Albanian is NOT present in this reader. The English text prevails in divergent interpretation of German and Albanian according to the closing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-albania-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2010-04-06; consent law 2011-12-05; Gazette publication 2011-12-08; treaty entry into force 2011-12-23 (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.

Currentness and later material

The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument.

Evidence, not legal review

Original SHA-256: 8947271d46fae020c03a8dfdeb18f09a04373bd8a1330f0092d912e1bbdc3899

Encoding derivative SHA-256: 1273a5418b0a7c89237d32e7e5a5087560ea1e9fbccd6734bf995b2adaf54a1a

18114 mapped blank-glyph occurrences; 2637 geometry-reconciled lines; 423 flagged text regions retained. Flags are not an exhaustive accuracy score. All wording remains unreviewed.

Source glyph proof

Font object 23: /DTQOYI+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.

Font object 132: /RRGCZC+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.

Original physical page evidence

These images identify full physical PDF pages, not verified paragraph correspondence. Accessible extracted text is provided beside each image; it is machine evidence.

Physical PDF page 1

Original PDF page

Original physical PDF page 1 for de-albania-2011-base

1186 beschlossen: stehend veröffentlicht. blatt zu verkünden. Berlin, den 5. Dezember 2011

Physical PDF page 2

Original PDF page

Original physical PDF page 2 for de-albania-2011-base

Die Bundesrepublik Deutschland und die Republik Albanien – von dem Wunsch geleitet, ihre wirtschaftlichen Beziehungen durch die Vermeidung der Doppelbesteuerung zu fördern und ihre Zusammenarbeit auf steuerlichem Gebiet zu festigen –

1187 The Federal Republic of Germany and the Republic of Albania – Desiring to promote their mutual economic relations by avoid- ing double taxation and to strengthen their cooperation in tax

Physical PDF page 10

Original PDF page

Original physical PDF page 10 for de-albania-2011-base

Person ist. Hat aber der Schuldner der Lizenzgebühren, ohne Rücksicht darauf, ob er in einem Vertragsstaat ansässig ist oder nicht, in einem Vertragsstaat eine Betriebsstätte oder eine feste Einrichtung und ist die Verpflichtung zur Zahlung der Lizenzge- bühren für Zwecke der Betriebsstätte oder der festen Einrichtung eingegangen worden und trägt die Betriebsstätte oder die feste

1195 person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed place, then

Physical PDF page 20

Original PDF page

Original physical PDF page 20 for de-albania-2011-base

Artikel 30 Mitglieder diplomatischer Missionen und konsularischer Vertretungen Dieses Abkommen berührt nicht die steuerlichen Vorrechte, die den Mitgliedern diplomatischer Missionen und konsularischer Vertretungen nach den allgemeinen Regeln des Völkerrechts

1205 Article 30 Members of Diplomatic Missions and Consular Posts Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the

Physical PDF page 21

Original PDF page

Original physical PDF page 21 for de-albania-2011-base

1206 Die Bundesrepublik Deutschland und die Republik Albanien haben ergänzend zum Abkommen vom 6. April 2010 zur Vermei- dung der Doppelbesteuerung und der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen die nachstehenden Bestimmungen vereinbart, die Bestandteil des

The Federal Republic of Germany and the Republic of Albania have in addition to the Agreement of 6 April 2010 for the Avoid- ance of Double Taxation and of Tax Evasion with respect to Taxes on Income and on Capital agreed on the following provi- sions, which shall form an integral part of the said Agreement: 1. With reference to Article 7: