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      "text": "Einkommen und vom Vermögen wird zugestimmt. Das Abkommen wird nach-"
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      "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-"
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      "text": "(2) There shall be regarded as taxes on income and on capi-"
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      "text": "alle Steuern, die vom Gesamteinkommen, vom Gesamtvermö-"
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      "text": "der Lohnsummensteuern sowie der Steuern vom Vermögens -"
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      "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses Ab-"
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      "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-"
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      "text": "teilen einander die in ihren Steuergesetzen eingetretenen bedeut-"
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      "text": "und des darüber befindlichen Luftraums sowie der sich jen-"
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      "text": "in Übereinstimmung mit ihren innerstaatlichen Rechtsvor-"
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      "text": "adjacent to the territorial sea, in so far as the Federal Repub-"
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      "text": "mit dem Völkerrecht und ihren innerstaatlichen Rechtsvor-"
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      "text": "in conformity with international law and its national legisla-"
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      "text": "Zwecke der Erforschung, Ausbeutung, Erhaltung und Bewirt-"
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      "text": "d) bedeutet der Ausdruck „Person“ natürliche Personen, Gesell-"
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      "text": "of the other Contracting State” mean respectively an enter-"
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      "text": "ein Unternehmen, das von einer in einem Vertragsstaat an-"
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      "text": "von einer im anderen Vertragsstaat ansässigen Person be-"
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      "text": "g) bedeutet der Ausdruck „internationaler Verkehr“ jede Be -"
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      "text": "einem Vertragsstaat betrieben wird, es sei denn, das See-"
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      "text": "alle natürlichen Personen, die die albanische Staatsan-"
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      "text": "Personengesellschaften und anderen Personenvereini-"
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      "text": "gungen, die nach dem in Albanien geltenden Recht er-"
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      "text": "Bundesrepublik Deutschland sowie alle juristischen Per-"
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      "text": "sonen, Personengesellschaften und anderen Personen-"
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      "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-"
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      "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes erfor-"
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      "text": "dert, jeder im Abkommen nicht definierte Ausdruck die Bedeu-"
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      "text": "wobei die Bedeutung nach dem in diesem Staat anzuwenden-"
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      "text": "eines anderen ähnlichen Merkmals steuerpflichtig ist, und um-"
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      "text": "fasst auch diesen Staat, seine Länder und ihre Gebietskörper-"
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      "source_page": 4,
      "text": "political subdivision or local authority thereof. This term, how -"
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      "line_id": "pdf-004-line-052",
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      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-"
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      "text": "eine ständige Wohnstätte verfügt; verfügt sie in beiden Staa-"
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      "text": "wirtschaftlichen Beziehungen hat (Mittelpunkt der Lebens -"
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      "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-"
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      "text": "der Staaten, so regeln die zuständigen Behörden der Ver-"
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      "text": "(3) Where by reason of the provisions of paragraph 1 a per-"
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      "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts -"
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      "text": "(4) Eine Personengesellschaft gilt als in dem Vertragsstaat an-"
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      "text": "(4) A partnership is deemed to be a resident of the Contract-"
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      "text": "befindet. Die in den Artikeln 6 bis 22 vorgesehenen Beschrän-"
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      "text": "und das in diesem Staat gelegene Vermögen der Personenge-"
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      "text": "oder eine andere Stätte der Ausbeutung natürlicher Res -"
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      "text": "(3) Der Ausdruck „Betriebsstätte“ umfasst zudem eine Bau-"
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      "text": "(3) The term “permanent establishment” likewise encom -"
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      "text": "eines Zeitraums von zwölf Monaten, der während des betreffen-"
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      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
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      "source_page": 5,
      "text": "or delivery of goods or merchandise belonging to the enter-"
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      "line_id": "pdf-005-line-044",
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      "text": "b) the maintenance of a stock of goods or merchandise belong-"
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      "text": "ing to the enterprise solely for the purpose of storage, dis-"
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      "text": "c) the maintenance of a stock of goods or merchandise belong-"
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      "text": "purpose of purchasing goods or merchandise or of collect-"
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      "line_id": "pdf-005-line-063",
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      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-"
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      "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-"
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      "line_id": "pdf-005-line-074",
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      "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-"
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      "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-"
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      "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-"
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      "text": "to whom paragraph 6 applies – is acting on behalf of an enter-"
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      "text": "that enterprise shall be deemed to have a permanent establish-"
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      "text": "alle von der Person für das Unternehmen ausgeübten Tätigkei-"
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      "text": "ten eine Betriebsstätte, es sei denn, diese Tätigkeiten beschrän-"
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      "text": "sie durch eine feste Geschäftseinrichtung ausgeübt, diese Ein-"
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      "text": "richtung nach dem genannten Absatz nicht zu einer Betriebs -"
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      "text": "place of business a permanent establishment under the provi-"
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      "text": "dort seine Tätigkeit durch einen Makler, Kommissionär oder ei-"
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      "text": "nen anderen unabhängigen Vertreter ausübt, sofern diese Per-"
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      "line_id": "pdf-005-line-114",
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      "text": "(7) The fact that a company which is a resident of a Contract-"
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      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-"
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      "text": "ing State controls or is controlled by a company which is a resi-"
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      "text": "Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesellschaf-"
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      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-"
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      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-"
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      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-"
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      "text": "unbeweglichem Vermögen, das der Ausübung einer selbständi-"
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      "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-"
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      "text": "(2) Subject to the provisions of paragraph 3, where an enter-"
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      "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebs-"
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      "text": "stätte aus, so werden vorbehaltlich des Absatzes 3 in jedem Ver-"
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      "text": "Tätigkeit unter gleichen oder ähnlichen Bedingungen als selb-"
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      "flags": [
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      "text": "in the same or similar activities under the same or similar condi-"
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      "line_id": "pdf-006-line-088",
      "source_page": 6,
      "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte wer-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-091",
      "source_page": 6,
      "text": "there shall be allowed as deductions expenses which are in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-092",
      "source_page": 6,
      "text": "einschließlich der Geschäftsführungs- und allgemeinen Verwal-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-093",
      "source_page": 6,
      "text": "curred for the purposes of the permanent establishment, includ-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-103",
      "source_page": 6,
      "text": "determine the profits to be attributed to a permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-119",
      "source_page": 6,
      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-126",
      "source_page": 6,
      "text": "to be attributed to the permanent establishment shall be deter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-015",
      "source_page": 7,
      "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-016",
      "source_page": 7,
      "text": "(1) Profits from the operation of ships or aircraft in interna-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-017",
      "source_page": 7,
      "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-024",
      "source_page": 7,
      "text": "(2) If the place of effective management of a shipping enter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-027",
      "source_page": 7,
      "text": "so gilt er als in dem Vertragsstaat gelegen, in dem der Heimat -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-029",
      "source_page": 7,
      "text": "hafen des Schiffes liegt, oder, wenn kein Heimathafen vorhan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-034",
      "source_page": 7,
      "text": "(3) Absatz 1 gilt auch für Gewinne aus der Beteiligung an ei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-037",
      "source_page": 7,
      "text": "from the participation in a pool, a joint business or an interna-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-049",
      "source_page": 7,
      "text": "indirectly in the management, control or capital of an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-053",
      "source_page": 7,
      "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-054",
      "source_page": 7,
      "text": "b) the same persons participate directly or indirectly in the man-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-055",
      "source_page": 7,
      "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-060",
      "source_page": 7,
      "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-062",
      "source_page": 7,
      "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-067",
      "source_page": 7,
      "text": "enterprises, then any profits which would, but for those condi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-068",
      "source_page": 7,
      "text": "dürfen die Gewinne, die eines der Unternehmen ohne diese Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-075",
      "source_page": 7,
      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-077",
      "source_page": 7,
      "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-079",
      "source_page": 7,
      "text": "chend besteuert –, mit denen ein Unternehmen des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-084",
      "source_page": 7,
      "text": "which would have accrued to the enterprise of the first-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-086",
      "source_page": 7,
      "text": "mentioned State if the conditions made between the two enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-092",
      "source_page": 7,
      "text": "appropriate adjustment to the amount of the tax charged there-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-093",
      "source_page": 7,
      "text": "entsprechende Änderung der dort von diesen Gewinnen erhobe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-095",
      "source_page": 7,
      "text": "nen Steuer vor. Bei dieser Änderung sind die übrigen Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-097",
      "source_page": 7,
      "text": "mungen dieses Abkommens zu berücksichtigen; erforderlichen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-098",
      "source_page": 7,
      "text": "competent authorities of the Contracting States shall, if neces-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-112",
      "source_page": 7,
      "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-004",
      "source_page": 8,
      "text": "a) 5 per cent of the gross amount of the dividends if the bene-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-005",
      "source_page": 8,
      "text": "Nutzungsberechtigte eine Gesellschaft (jedoch keine Perso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-008",
      "source_page": 8,
      "text": "holds directly at least 25 per cent of the capital of the com -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-009",
      "source_page": 8,
      "text": "Hundert des Kapitals der die Dividenden zahlenden Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-023",
      "source_page": 8,
      "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-025",
      "source_page": 8,
      "text": "scheinen, Kuxen, Gründeranteilen oder anderen Rechten – aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-008-line-029",
      "source_page": 8,
      "text": "Einkünfte, die nach dem Recht des Staates, in dem die aus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-038",
      "source_page": 8,
      "text": "beneficial owner of the dividends, being a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-043",
      "source_page": 8,
      "text": "Betriebsstätte oder eine selbständige Arbeit durch eine dort ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-049",
      "source_page": 8,
      "text": "oder festen Einrichtung gehört. In diesem Fall ist Artikel 7 bezie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-008-line-064",
      "source_page": 8,
      "text": "dass die Beteiligung, für die die Dividenden gezahlt werden, tat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-082",
      "source_page": 8,
      "text": "(1) Interest arising in a Contracting State and paid to a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-088",
      "source_page": 8,
      "text": "(2) However, such interest may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-089",
      "source_page": 8,
      "text": "aus dem sie stammen, nach dem Recht dieses Staates besteu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-099",
      "source_page": 8,
      "text": "a) Zinsen, die aus Albanien stammen und für ein durch Gewähr-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-008-line-101",
      "source_page": 8,
      "text": "leistungen Deutschlands für Ausfuhren oder Direktinvesti -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-106",
      "source_page": 8,
      "text": "Republic of Germany, the Deutsche Bundesbank, the Kredit -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-108",
      "source_page": 8,
      "text": "anstalt für Wiederaufbau or the DEG – Deutsche Investitions-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-113",
      "source_page": 8,
      "text": "b) Zinsen, die aus Deutschland stammen und für ein durch Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-008-line-115",
      "source_page": 8,
      "text": "währleistungen Albaniens für Ausfuhren oder Direktinvesti -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-011",
      "source_page": 9,
      "text": "Vertragsstaat, aus dem die Zinsen stammen, eine Geschäfts -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-013",
      "source_page": 9,
      "text": "tätigkeit durch eine dort gelegene Betriebsstätte oder eine selb-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-015",
      "source_page": 9,
      "text": "ständige Arbeit durch eine dort gelegene feste Einrichtung aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-032",
      "source_page": 9,
      "text": "er in einem Vertragsstaat ansässig ist oder nicht, in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-045",
      "source_page": 9,
      "text": "(7) Bestehen zwischen dem Schuldner und dem Nutzungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-049",
      "source_page": 9,
      "text": "besondere Beziehungen und übersteigen deshalb die Zinsen, ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-055",
      "source_page": 9,
      "text": "vereinbart hätten, so wird dieser Artikel nur auf den letzteren Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-059",
      "source_page": 9,
      "text": "nach dem Recht eines jeden Vertragsstaats und unter Berück-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-061",
      "source_page": 9,
      "text": "sichtigung der anderen Bestimmungen dieses Abkommens be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-075",
      "source_page": 9,
      "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-076",
      "source_page": 9,
      "text": "(2) However, such royalties may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-079",
      "source_page": 9,
      "text": "Staates besteuert werden; die Steuer darf aber, wenn der Nut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-083",
      "source_page": 9,
      "text": "ansässig ist, 5 vom Hundert des Bruttobetrags der Lizenz -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-086",
      "source_page": 9,
      "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenzge -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-087",
      "source_page": 9,
      "text": "(3) The term “royalties” as used in this Article means pay-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-090",
      "source_page": 9,
      "text": "oder für das Recht auf Benutzung von Urheberrechten an litera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-092",
      "source_page": 9,
      "text": "rischen, künstlerischen oder wissenschaftlichen Werken, ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-094",
      "source_page": 9,
      "text": "schließlich kinematographischer Filme, von Patenten, Waren -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-100",
      "source_page": 9,
      "text": "oder wissenschaftlicher Erfahrungen gezahlt werden. Der Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-113",
      "source_page": 9,
      "text": "beneficial owner of the royalties, being a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-114",
      "source_page": 9,
      "text": "Vertragsstaat, aus dem die Lizenzgebühren stammen, eine Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-120",
      "source_page": 9,
      "text": "ausübt und die Rechte oder Vermögenswerte, für die die Lizenz-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-123",
      "source_page": 9,
      "text": "or property in respect of which the royalties are paid is effective-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-124",
      "source_page": 9,
      "text": "oder festen Einrichtung gehören. In diesem Fall ist Artikel 7 be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-009",
      "source_page": 10,
      "text": "Einrichtung und ist die Verpflichtung zur Zahlung der Lizenzge-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-010-line-019",
      "source_page": 10,
      "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-023",
      "source_page": 10,
      "text": "besondere Beziehungen und übersteigen deshalb die Lizenz -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-031",
      "source_page": 10,
      "text": "letzteren Betrag angewendet. In diesem Fall kann der über -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-043",
      "source_page": 10,
      "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-051",
      "source_page": 10,
      "text": "(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-055",
      "source_page": 10,
      "text": "erzielt, deren Aktivvermögen zu mehr als 50 vom Hundert mittel-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-059",
      "source_page": 10,
      "text": "im anderen Vertragsstaat liegt, können im anderen Staat be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-064",
      "source_page": 10,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-068",
      "source_page": 10,
      "text": "zu einer festen Einrichtung gehört, die einer in einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-072",
      "source_page": 10,
      "text": "Arbeit im anderen Vertragsstaat zur Verfügung steht, einschließ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-078",
      "source_page": 10,
      "text": "einer solchen festen Einrichtung erzielt werden, können im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-081",
      "source_page": 10,
      "text": "(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-087",
      "source_page": 10,
      "text": "oder Luftfahrzeuge dient, können nur in dem Vertragsstaat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-089",
      "source_page": 10,
      "text": "steuert werden, in dem sich der Ort der tatsächlichen Geschäfts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-094",
      "source_page": 10,
      "text": "nicht genannten Vermögens können nur in dem Vertragsstaat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-100",
      "source_page": 10,
      "text": "während mindestens fünf Jahren ansässig war und die im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-103",
      "source_page": 10,
      "text": "other Contracting State, paragraph 5 shall not prevent the first-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-104",
      "source_page": 10,
      "text": "das Recht des erstgenannten Staates, bei Anteilen an Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-107",
      "source_page": 10,
      "text": "appreciation of shares in a company resident in the first-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-110",
      "source_page": 10,
      "text": "Vermögenszuwachs bis zu ihrem Wohnsitzwechsel zu besteu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-114",
      "source_page": 10,
      "text": "Vermögenszuwachs bei der Ermittlung des späteren Vermögens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-122",
      "source_page": 10,
      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige natür-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-124",
      "source_page": 10,
      "text": "liche Person aus einem freien Beruf oder aus sonstiger selbstän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-125",
      "source_page": 10,
      "text": "respect of professional services or other activities of an inde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-128",
      "source_page": 10,
      "text": "werden, unter Ausnahme folgender Fälle, in denen diese Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-003",
      "source_page": 11,
      "text": "a) Steht dieser Person im anderen Vertragsstaat für die Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-009",
      "source_page": 11,
      "text": "Staat besteuert werden, als sie dieser festen Einrichtung zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-012",
      "source_page": 11,
      "text": "b) hält sich die Person innerhalb eines Zeitraums von 12 Mona-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-011-line-020",
      "source_page": 11,
      "text": "besteuert werden, als sie aus der im anderen Staat ausge -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-024",
      "source_page": 11,
      "text": "(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die selb-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-025",
      "source_page": 11,
      "text": "(2) The term “professional services” includes especially inde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-027",
      "source_page": 11,
      "text": "pendent scientific, literary, artistic, educational or teaching activi -"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-011-line-028",
      "source_page": 11,
      "text": "erzieherische oder unterrichtende Tätigkeit sowie die selbstän -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-052",
      "source_page": 11,
      "text": "(2) Notwithstanding the provisions of paragraph 1, remunera-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-011-line-071",
      "source_page": 11,
      "text": "einen Arbeitgeber gezahlt, der nicht im anderen Staat an -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-079",
      "source_page": 11,
      "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-083",
      "source_page": 11,
      "text": "Luftfahrzeugs im internationalen Verkehr ausgeübte unselbstän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-099",
      "source_page": 11,
      "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-113",
      "source_page": 11,
      "text": "income derived by a resident of a Contracting State as an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-117",
      "source_page": 11,
      "text": "artiste, or a musician, or as a sportsman, from his personal activi -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-119",
      "source_page": 11,
      "text": "ausgeübten Tätigkeit bezieht, im anderen Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-003",
      "source_page": 12,
      "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-018",
      "source_page": 12,
      "text": "from the exercise of activities by artistes or sportsmen in a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-019",
      "source_page": 12,
      "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-012-line-026",
      "source_page": 12,
      "text": "which in that other State is recognised as a charitable organi -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-012-line-036",
      "source_page": 12,
      "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhege -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-044",
      "source_page": 12,
      "text": "(2) Wiederkehrende und einmalige Vergütungen, die ein Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-012-line-052",
      "source_page": 12,
      "text": "von Kriegshandlungen (einschließlich Wiedergutmachungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-012-line-054",
      "source_page": 12,
      "text": "leistungen) oder des Wehr- oder Zivildienstes oder eines Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-012-line-055",
      "source_page": 12,
      "text": "war (including restitution payments) or of military or civil alter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-064",
      "source_page": 12,
      "text": "periodically at stated times, for life or for a specified or ascertain-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-069",
      "source_page": 12,
      "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-084",
      "source_page": 12,
      "text": "juristischen Personen des öffentlichen Rechts an eine natür-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-096",
      "source_page": 12,
      "text": "die Dienste in diesem Staat geleistet werden und die natür -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-104",
      "source_page": 12,
      "text": "ii) nicht ausschließlich deshalb in diesem Staat ansässig ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-111",
      "source_page": 12,
      "text": "a) Any pension paid by, or out of funds created by, a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-116",
      "source_page": 12,
      "text": "diesem Staat, einem seiner Länder, einer ihrer Gebietskör-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-118",
      "source_page": 12,
      "text": "perschaften oder einer ihrer juristischen Personen des öffent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-003",
      "source_page": 13,
      "text": "b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-010",
      "source_page": 13,
      "text": "(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-021",
      "source_page": 13,
      "text": "(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rah-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-023",
      "source_page": 13,
      "text": "men eines Programms der wirtschaftlichen Zusammenarbeit ei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-025",
      "source_page": 13,
      "text": "nes Vertragsstaats, eines seiner Länder oder einer ihrer Gebiets-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-040",
      "source_page": 13,
      "text": "natürliche Personen für Dienste gezahlt werden, die dem Goethe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-045",
      "source_page": 13,
      "text": "(“Deutscher Akademischer Austauschdienst”) or to other com-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-048",
      "source_page": 13,
      "text": "bestimmt, geleistet werden. Werden diese Vergütungen im Grün-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-057",
      "source_page": 13,
      "text": "(1) Eine natürliche Person, die sich auf Einladung eines Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-061",
      "source_page": 13,
      "text": "Museums oder einer anderen kulturellen Einrichtung dieses Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-068",
      "source_page": 13,
      "text": "research at such institution and who is, or was immediately be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-073",
      "source_page": 13,
      "text": "unmittelbar vor der Einreise in den erstgenannten Staat ansäs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-075",
      "source_page": 13,
      "text": "sig war, ist in dem erstgenannten Staat mit ihren für diese Tätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-077",
      "source_page": 13,
      "text": "keit bezogenen Vergütungen von der Steuer befreit, vorausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-085",
      "source_page": 13,
      "text": "of the other Contracting State and who is present in the first-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-090",
      "source_page": 13,
      "text": "seine Ausbildung erhält, dürfen im erstgenannten Staat nicht be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-095",
      "source_page": 13,
      "text": "(3) Studenten, Praktikanten oder Lehrlinge im Sinne des Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-102",
      "source_page": 13,
      "text": "entitled during such education or training to the same exemp-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-013-line-105",
      "source_page": 13,
      "text": "-vergünstigungen oder -ermäßigungen, die im Gastland ansäs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-114",
      "source_page": 13,
      "text": "die in den vorstehenden Artikeln nicht behandelt wurden, kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-013-line-116",
      "source_page": 13,
      "text": "nen ohne Rücksicht auf ihre Herkunft nur in diesem Staat be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-119",
      "source_page": 13,
      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-121",
      "source_page": 13,
      "text": "lichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht anzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-122",
      "source_page": 13,
      "text": "other than income from immovable property as defined in para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-007",
      "source_page": 14,
      "text": "Vermögenswerte, für die die Einkünfte gezahlt werden, tatsäch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-035",
      "source_page": 14,
      "text": "die Ausübung einer selbständigen Arbeit im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-041",
      "source_page": 14,
      "text": "(3) Seeschiffe oder Luftfahrzeuge, die im internationalen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-053",
      "source_page": 14,
      "text": "ansässigen Person können nur in diesem Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-065",
      "source_page": 14,
      "text": "a) Von der Bemessungsgrundlage der deutschen Steuer wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-066",
      "source_page": 14,
      "text": "a) Unless foreign tax credit is to be allowed under sub-para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-067",
      "source_page": 14,
      "text": "den die Einkünfte aus Albanien sowie die in Albanien gelege-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-069",
      "source_page": 14,
      "text": "nen Vermögenswerte ausgenommen, die nach diesem Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-075",
      "source_page": 14,
      "text": "Für Einkünfte aus Dividenden gelten die vorstehenden Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-085",
      "source_page": 14,
      "text": "25 vom Hundert unmittelbar der deutschen Gesellschaft ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-087",
      "source_page": 14,
      "text": "hört, und bei der Ermittlung der Gewinne der ausschütten-"
    },
    {
      "flags": [
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      "line_id": "pdf-014-line-102",
      "source_page": 14,
      "text": "Einkünfte wird unter Beachtung der Vorschriften des deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-104",
      "source_page": 14,
      "text": "schen Steuerrechts über die Anrechnung ausländischer Steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-117",
      "source_page": 14,
      "text": "dd) Einkünfte, die nach Artikel 13 Absatz 2 in Albanien be-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-003",
      "source_page": 15,
      "text": "ee) Einkünfte, die nach Nummer 5 des angefügten Proto-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-014",
      "source_page": 15,
      "text": "c) Statt der Bestimmungen des Buchstabens a sind die Bestim-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-018",
      "source_page": 15,
      "text": "Sinne der Artikel 7 und 10 und die diesen Einkünften zugrun-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-020",
      "source_page": 15,
      "text": "de liegenden Vermögenswerte, wenn die in Deutschland an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-026",
      "source_page": 15,
      "text": "die in Albanien ansässige Gesellschaft in dem Wirtschafts-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-032",
      "source_page": 15,
      "text": "unter § 8 Absatz 1 Nr. 1 bis 6 des deutschen Außensteuer-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-034",
      "source_page": 15,
      "text": "gesetzes fallenden Tätigkeiten bezieht; Gleiches gilt für un-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-042",
      "source_page": 15,
      "text": "Vermögens (Artikel 13 Absatz 1) und des beweglichen Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-049",
      "source_page": 15,
      "text": "d) Deutschland behält aber das Recht, die nach den Bestim-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-015-line-059",
      "source_page": 15,
      "text": "Doppelbesteuerung durch Steueranrechnung nach Buch -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-065",
      "source_page": 15,
      "text": "unterschiedlichen Abkommensbestimmungen zugeord-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-070",
      "source_page": 15,
      "text": "Article 9) and this conflict cannot be settled by a proce-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-015-line-075",
      "source_page": 15,
      "text": "Zurechnung die betreffenden Einkünfte oder das Ver -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-080",
      "source_page": 15,
      "text": "bb) wenn Deutschland nach Konsultation mit den zuständi-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-086",
      "source_page": 15,
      "text": "die Anrechnungsmethode nach Buchstabe b anzuwen-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-092",
      "source_page": 15,
      "text": "Buchstabe b vom ersten Tag des Kalenderjahres vermie-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-103",
      "source_page": 15,
      "text": "sie Vermögen und können diese Einkünfte oder dieses Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-014",
      "source_page": 16,
      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhän -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-016",
      "source_page": 16,
      "text": "genden Verpflichtung unterworfen werden, die anders oder be-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-018",
      "source_page": 16,
      "text": "lastender ist als die Besteuerung und die damit zusammenhän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-039",
      "source_page": 16,
      "text": "which nationals of the State concerned in the same circum-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-040",
      "source_page": 16,
      "text": "des betreffenden Staates unter gleichen Verhältnissen unter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-045",
      "source_page": 16,
      "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-047",
      "source_page": 16,
      "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-055",
      "source_page": 16,
      "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-056",
      "source_page": 16,
      "text": "Contracting State any personal allowances, reliefs and reduc-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-063",
      "source_page": 16,
      "text": "Artikel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebüh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-065",
      "source_page": 16,
      "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-069",
      "source_page": 16,
      "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-073",
      "source_page": 16,
      "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-074",
      "source_page": 16,
      "text": "had been paid to a resident of the first-mentioned State. Similar-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-078",
      "source_page": 16,
      "text": "of the other Contracting State shall, for the purpose of determin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-081",
      "source_page": 16,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-083",
      "source_page": 16,
      "text": "gen wie Schulden gegenüber einer im erstgenannten Staat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-088",
      "source_page": 16,
      "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-095",
      "source_page": 16,
      "text": "requirement connected therewith which is other or more burden-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-100",
      "source_page": 16,
      "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-104",
      "source_page": 16,
      "text": "(6) Dieser Artikel gilt ungeachtet des Artikels 2 für Steuern je-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-107",
      "source_page": 16,
      "text": "provisions of Article 2, apply to taxes of every kind and de -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-115",
      "source_page": 16,
      "text": "Vertragsstaats oder beider Vertragsstaaten für sie zu einer Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-119",
      "source_page": 16,
      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-128",
      "source_page": 16,
      "text": "erfasst wird, der zuständigen Behörde des Vertragsstaats unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-003",
      "source_page": 17,
      "text": "breiten, dessen Staatsangehöriger sie ist. Der Fall muss inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-007",
      "source_page": 17,
      "text": "unterbreitet werden, die zu einer dem Abkommen nicht ent -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-015",
      "source_page": 17,
      "text": "Verständigung mit der zuständigen Behörde des anderen Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-017",
      "source_page": 17,
      "text": "tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-019",
      "source_page": 17,
      "text": "sprechende Besteuerung vermieden wird. Die Verständigungs-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-020",
      "source_page": 17,
      "text": "with the Agreement. Any agreement reached shall be imple -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-027",
      "source_page": 17,
      "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-029",
      "source_page": 17,
      "text": "legung oder Anwendung des Abkommens entstehen, in gegen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-031",
      "source_page": 17,
      "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-042",
      "source_page": 17,
      "text": "ihnen oder ihren Vertretern bestehende gemeinsame Kommis -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-060",
      "source_page": 17,
      "text": "ihrer Gebietskörperschaften erhoben werden, voraussichtlich er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-062",
      "source_page": 17,
      "text": "heblich sind, soweit die diesem Recht entsprechende Besteue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-064",
      "source_page": 17,
      "text": "rung nicht dem Abkommen widerspricht. Der Informationsaus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-068",
      "source_page": 17,
      "text": "(2) Any information received under paragraph 1 by a Contract-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-017-line-071",
      "source_page": 17,
      "text": "innerstaatlichen Rechts dieses Staates beschafften Informa -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-073",
      "source_page": 17,
      "text": "tionen und dürfen nur den Personen oder Behörden (einschließ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-085",
      "source_page": 17,
      "text": "Behörden dürfen die Informationen nur für diese Zwecke ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-087",
      "source_page": 17,
      "text": "wenden. Sie dürfen die Auskünfte in einem öffentlichen Gerichts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-090",
      "source_page": 17,
      "text": "(3) Absätze 1 und 2 sind nicht so auszulegen, als verpflichte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-095",
      "source_page": 17,
      "text": "a) to carry out administrative measures for the supply of infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-096",
      "source_page": 17,
      "text": "durchzuführen, die von den Gesetzen oder der Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-106",
      "source_page": 17,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-107",
      "source_page": 17,
      "text": "c) to supply information which would disclose any trade, busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-110",
      "source_page": 17,
      "text": "preisgeben würden oder deren Erteilung der öffentlichen Ord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-114",
      "source_page": 17,
      "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-116",
      "source_page": 17,
      "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-120",
      "source_page": 17,
      "text": "Informationen, selbst wenn dieser andere Staat diese Informa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-125",
      "source_page": 17,
      "text": "in the preceding sentence is subject to the limitations of para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-127",
      "source_page": 17,
      "text": "graph 3 except where such limitations would preclude a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-005",
      "source_page": 18,
      "text": "Vertragsstaat die Erteilung von Informationen nur deshalb ableh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-009",
      "source_page": 18,
      "text": "Finanzinstitut, einem Bevollmächtigten, Vertreter oder Treuhän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-011",
      "source_page": 18,
      "text": "der befinden oder sich auf das Eigentum an einer Person be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-028",
      "source_page": 18,
      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Steueran-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-034",
      "source_page": 18,
      "text": "eines seiner Länder oder einer ihrer Gebietskörperschaften er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-042",
      "source_page": 18,
      "text": "sowie mit diesem Betrag zusammenhängende Zinsen, Geld -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-046",
      "source_page": 18,
      "text": "(3) When a revenue claim of a Contracting State is enforce-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-050",
      "source_page": 18,
      "text": "at that time, cannot, under the laws of that State, prevent its col-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-051",
      "source_page": 18,
      "text": "Staates die Erhebung nicht verhindern kann, wird dieser Steuer-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-018-line-059",
      "source_page": 18,
      "text": "anderen Staat nach dessen Rechtsvorschriften über die Voll -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-063",
      "source_page": 18,
      "text": "handele es sich bei dem Steueranspruch um einen Steuer -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-066",
      "source_page": 18,
      "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-072",
      "source_page": 18,
      "text": "wird dieser Steueranspruch auf Ersuchen der zuständigen Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-074",
      "source_page": 18,
      "text": "hörde dieses Staates zum Zwecke der Einleitung von Siche-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-075",
      "source_page": 18,
      "text": "State, be accepted for purposes of taking measures of conser-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-082",
      "source_page": 18,
      "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steueran-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-086",
      "source_page": 18,
      "text": "im Zeitpunkt der Einleitung dieser Maßnahmen im erstgenann-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-093",
      "source_page": 18,
      "text": "Vertragsstaat für Zwecke der Absätze 3 oder 4 anerkannter Steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-095",
      "source_page": 18,
      "text": "eranspruch als solcher in diesem Staat nicht den Verjährungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-111",
      "source_page": 18,
      "text": "Gültigkeit oder der Höhe des Steueranspruchs eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-018-line-113",
      "source_page": 18,
      "text": "staats können nicht bei den Gerichten oder Verwaltungsbe -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-117",
      "source_page": 18,
      "text": "(7) Verliert der betreffende Steueranspruch, nachdem das Er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-123",
      "source_page": 18,
      "text": "Steueranspruch erhoben und an den erstgenannten Staat aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-019-line-027",
      "source_page": 19,
      "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Ge -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-019-line-040",
      "source_page": 19,
      "text": "pursued all reasonable measures of collection or conser -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-042",
      "source_page": 19,
      "text": "vancy, as the case may be, available under its laws or admin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-045",
      "source_page": 19,
      "text": "d) Amtshilfe in Fällen zu leisten, in denen der Verwaltungsauf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-046",
      "source_page": 19,
      "text": "d) to provide assistance in those cases where the administra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-056",
      "source_page": 19,
      "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-058",
      "source_page": 19,
      "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-066",
      "source_page": 19,
      "text": "innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-078",
      "source_page": 19,
      "text": "auf die Dividenden, Zinsen, Lizenzgebühren oder anderen Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-088",
      "source_page": 19,
      "text": "ermäßigten Steuer unterliegen, ohne oder nur mit dem Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-094",
      "source_page": 19,
      "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-098",
      "source_page": 19,
      "text": "(5) Die zuständigen Behörden können in gegenseitigem Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-099",
      "source_page": 19,
      "text": "(5) The competent authorities may by mutual agreement im-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-100",
      "source_page": 19,
      "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-119",
      "source_page": 19,
      "text": "authorities shall consult each other pursuant to Article 25 para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-022",
      "source_page": 20,
      "text": "The attached Protocol shall be an integral part of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-020-line-028",
      "source_page": 20,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifi -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-029",
      "source_page": 20,
      "text": "(1) This Agreement shall be ratified; the instruments of ratifi -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-030",
      "source_page": 20,
      "text": "kationsurkunden werden so bald wie möglich in Tirana ausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-033",
      "source_page": 20,
      "text": "(2) Das Abkommen tritt am Tag des Austausches der Ratifi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-035",
      "source_page": 20,
      "text": "kationsurkunden in Kraft und ist in beiden Vertragsstaaten anzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-062",
      "source_page": 20,
      "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-084",
      "source_page": 20,
      "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-094",
      "source_page": 20,
      "text": "deutschen und des albanischen Wortlauts ist der englische Wort-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-019",
      "source_page": 21,
      "text": "haben ergänzend zum Abkommen vom 6. April 2010 zur Vermei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-020",
      "source_page": 21,
      "text": "have in addition to the Agreement of 6 April 2010 for the Avoid-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-024",
      "source_page": 21,
      "text": "Taxes on Income and on Capital agreed on the following provi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-039",
      "source_page": 21,
      "text": "determined on the basis of the total amount received there-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-040",
      "source_page": 21,
      "text": "nur auf der Grundlage des Betrags ermittelt, der der tatsäch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-046",
      "source_page": 21,
      "text": "b) Hat ein Unternehmen eine Betriebsstätte im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-050",
      "source_page": 21,
      "text": "über Entwürfe, Lieferungen, Einbau oder Bau von gewerb -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-052",
      "source_page": 21,
      "text": "lichen, kaufmännischen oder wissenschaftlichen Ausrüstun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-055",
      "source_page": 21,
      "text": "Contracting State, the profits of such permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-060",
      "source_page": 21,
      "text": "Teils des Vertrages ermittelt, der tatsächlich von der Betriebs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-006",
      "source_page": 22,
      "text": "Payments received as a consideration for technical services, in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-011",
      "source_page": 22,
      "text": "dazugehöriger Blaupausen oder für Beratungs- oder Überwa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-022",
      "source_page": 22,
      "text": "The term “dividends” shall also include distributions on certifi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-027",
      "source_page": 22,
      "text": "Ungeachtet der Artikel 10 und 11 können Dividenden und Zin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-028",
      "source_page": 22,
      "text": "Notwithstanding the provisions of Article 10 and 11 of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-033",
      "source_page": 22,
      "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung, ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-035",
      "source_page": 22,
      "text": "schließlich der Einkünfte eines stillen Gesellschafters aus sei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-045",
      "source_page": 22,
      "text": "b) bei der Ermittlung der Gewinne des Schuldners der Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-046",
      "source_page": 22,
      "text": "b) under the condition that they are deductible in the determina-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-051",
      "source_page": 22,
      "text": "Die Bestimmungen von Artikel 15 Absatz 2 finden keine Anwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-054",
      "source_page": 22,
      "text": "remuneration for employment within the framework of profes-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-059",
      "source_page": 22,
      "text": "Falls nach Maßgabe des innerstaatlichen Rechts aufgrund die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-064",
      "source_page": 22,
      "text": "apply subject to the legal provisions in effect for each Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-065",
      "source_page": 22,
      "text": "Beachtung der für jeden Vertragsstaat geltenden Rechtsvor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-072",
      "source_page": 22,
      "text": "die übermittelnde Stelle vorgeschriebenen Bedingungen zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-081",
      "source_page": 22,
      "text": "c) Personenbezogene Daten dürfen nur an die zuständigen Stel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-085",
      "source_page": 22,
      "text": "Stellen darf nur mit vorheriger Zustimmung der übermitteln-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-095",
      "source_page": 22,
      "text": "Any bans on data supply prescribed under applicable do-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-101",
      "source_page": 22,
      "text": "supplied, the receiving agency shall be informed of this with-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-109",
      "source_page": 22,
      "text": "übermittelten Daten sowie über den vorgesehenen Verwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-022-line-117",
      "source_page": 22,
      "text": "erteilen, das Interesse des Betroffenen an der Auskunfts -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-124",
      "source_page": 22,
      "text": "State in whose sovereign territory the application for the infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-125",
      "source_page": 22,
      "text": "Vertragsstaats, in dessen Hoheitsgebiet die Auskunft bean-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-005",
      "source_page": 23,
      "text": "Datenaustauschs nach diesem Abkommen rechtswidrig ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-008",
      "source_page": 23,
      "text": "damage as a result of supply under the exchange of data pur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-016",
      "source_page": 23,
      "text": "g) Soweit das für die übermittelnde Stelle geltende innerstaat -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-018",
      "source_page": 23,
      "text": "liche Recht in Bezug auf die übermittelten personenbezoge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-019",
      "source_page": 23,
      "text": "special provisions for the deletion of the personal data sup-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-021",
      "source_page": 23,
      "text": "plied, that agency shall inform the receiving agency accord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-024",
      "source_page": 23,
      "text": "von diesem Recht sind die übermittelten personenbezoge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-029",
      "source_page": 23,
      "text": "h) Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-023-line-031",
      "source_page": 23,
      "text": "tet, die Übermittlung und den Empfang von personenbe -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-036",
      "source_page": 23,
      "text": "Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-041",
      "source_page": 23,
      "text": "gegen unbefugten Zugang, unbefugte Veränderung und un-"
    }
  ],
  "warning": "These flags are not an exhaustive accuracy check. All text remains machine transcription."
}