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      "text": "to the territorial sea, in so far as the Federal Republic of Ger-"
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      "text": "conserving and managing the living and non-living natural re-"
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      "text": "g) the term “business” includes the performance of profession-"
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      "text": "al services and of other activities of an independent charac-"
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      "text": "of the other Contracting State” mean respectively an enter-"
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      "text": "prise carried on by a resident of a Contracting State or an en-"
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      "text": "einem Vertragsstaat betrieben wird, es sei denn, das See-"
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      "text": "any individual possessing the citizenship of the Repub-"
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      "text": "lic of Cyprus and any legal person, partnership and as-"
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      "text": "Per sonen, Personengesellschaften und anderen Perso-"
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      "text": "bb) in Zypern den Finanzminister oder seinen bevollmäch-"
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      "text": "bb) in the case of Cyprus the Minister of Finance or his au-"
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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": "that State, is liable to tax therein by reason of his domicile, resi-"
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      "text": "eines anderen ähnlichen Merkmals steuerpflichtig ist, und um-"
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      "text": "nature, and also includes that State, a Land and any political sub-"
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      "text": "fasst auch diesen Staat, seine Länder und ihre Gebietskörper-"
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      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-"
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      "text": "(2) Where by reason of the provisions of paragraph (1) an indi-"
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      "text": "he has a permanent home available to him; if he has a perma-"
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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": "beiden Vertragsstaaten ansässig, so gilt sie als in dem Staat an-"
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      "text": "f) a mine, an oil or gas well, a quarry or any other place of ex-"
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      "text": "oder eine andere Stätte der Ausbeutung natürlicher Ressour-"
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      "text": "(3) A building site or construction or installation project or su-"
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      "text": "pervisory activities in connection therewith constitutes a perma-"
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      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
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      "text": "the term “permanent establishment” shall be deemed not to in-"
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      "text": "or delivery of goods or merchandise belonging to the enter-"
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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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      "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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      "text": "Zweck unterhalten wird, mehrere der unter den Buch sta -"
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      "text": "Geschäftseinrichtung vorbereitender Art ist oder eine Hilfs -"
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      "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-"
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      "text": "and has, and habitually exercises, in a Contracting State an au-"
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      "text": "alle von der Person für das Unternehmen ausgeübten Tätig -"
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      "text": "that State in respect of any activities which that person under-"
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      "text": "keiten eine Betriebsstätte, es sei denn, diese Tätigkeiten be-"
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      "text": "place of business a permanent establishment under the provi-"
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      "text": "Personen im Rahmen ihrer ordentlichen Geschäftstätigkeit han-"
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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 Gesell -"
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      "text": "or otherwise), shall not of itself constitute either company a per-"
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      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-"
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      "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-"
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      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-"
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      "text": "property in question is situated. The term shall in any case in-"
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      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-"
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      "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-"
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      "text": "taxable only in that State unless the enterprise carries on busi-"
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      "text": "ness in the other Contracting State through a permanent estab-"
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      ],
      "line_id": "pdf-006-line-063",
      "source_page": 6,
      "text": "State but only so much of them as is attributable to that perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-064",
      "source_page": 6,
      "text": "insoweit, als sie dieser Betriebsstätte zugerechnet werden kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-068",
      "source_page": 6,
      "text": "(2) Subject to the provisions of paragraph (3), where an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-069",
      "source_page": 6,
      "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebsstät-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-070",
      "source_page": 6,
      "text": "prise of a Contracting State carries on business in the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-071",
      "source_page": 6,
      "text": "te aus, so werden vorbehaltlich des Absatzes 3 in jedem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-072",
      "source_page": 6,
      "text": "tracting State through a permanent establishment situated there-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-075",
      "source_page": 6,
      "text": "hätte erzielen können, wenn sie eine gleiche oder ähnliche Tätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-006-line-077",
      "source_page": 6,
      "text": "keit unter gleichen oder ähnlichen Bedingungen als selbstän -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-080",
      "source_page": 6,
      "text": "the same or similar activities under the same or similar condi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-085",
      "source_page": 6,
      "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-088",
      "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-089",
      "source_page": 6,
      "text": "einschließlich der Geschäftsführungs- und allgemeinen Verwal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-090",
      "source_page": 6,
      "text": "curred for the purposes of the permanent establishment, includ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-100",
      "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-104",
      "source_page": 6,
      "text": "enterprise to its various parts, nothing in paragraph (2) shall pre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-109",
      "source_page": 6,
      "text": "dass das Ergebnis mit den Grundsätzen dieses Artikels überein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-117",
      "source_page": 6,
      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-120",
      "source_page": 6,
      "text": "(6) For the purposes of the preceding paragraphs of this Art -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-006-line-125",
      "source_page": 6,
      "text": "jedes Jahr auf dieselbe Art zu ermitteln, es sei denn, dass aus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-013",
      "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-014",
      "source_page": 7,
      "text": "(1) Profits from the operation of ships or aircraft in internation-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-015",
      "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-020",
      "source_page": 7,
      "text": "(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-021",
      "source_page": 7,
      "text": "(2) Profits from the operation of boats engaged in inland wa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-030",
      "source_page": 7,
      "text": "dem Betrieb von Seeschiffen, Binnenschiffen oder Luftfahrzeu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-034",
      "source_page": 7,
      "text": "a) gelegentlichen Vermietung von leeren Seeschiffen, Binnen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-043",
      "source_page": 7,
      "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen, Binnen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-044",
      "source_page": 7,
      "text": "if these activities pertain to the operation of ships, boats or air-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-048",
      "source_page": 7,
      "text": "(4) If the place of effective management of a shipping enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-052",
      "source_page": 7,
      "text": "ship or boat, then it shall be deemed to be situated in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-062",
      "source_page": 7,
      "text": "profits from the participation in a pool, a joint business or an in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-071",
      "source_page": 7,
      "text": "a) ein Unternehmen eines Vertragsstaats unmittelbar oder mit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-073",
      "source_page": 7,
      "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-074",
      "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-078",
      "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-079",
      "source_page": 7,
      "text": "b) the same persons participate directly or indirectly in the man-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-080",
      "source_page": 7,
      "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-085",
      "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-087",
      "source_page": 7,
      "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-092",
      "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-093",
      "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-100",
      "source_page": 7,
      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-101",
      "source_page": 7,
      "text": "(2) Where a Contracting State includes in the profits of an en-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-102",
      "source_page": 7,
      "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-109",
      "source_page": 7,
      "text": "which would have accrued to the enterprise of the first-men-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-113",
      "source_page": 7,
      "text": "had been those which would have been made between inde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-115",
      "source_page": 7,
      "text": "pendent enterprises, then that other State shall make an appro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-007-line-118",
      "source_page": 7,
      "text": "entsprechende Änderung der dort von diesen Gewinnen er -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-121",
      "source_page": 7,
      "text": "be had to the other provisions of this Agreement and the compe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-122",
      "source_page": 7,
      "text": "Bestimmungen dieses Abkommens zu berücksichtigen; erforder-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-123",
      "source_page": 7,
      "text": "tent authorities of the Contracting States shall, if necessary, con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-007-line-124",
      "source_page": 7,
      "text": "lichenfalls werden die zuständigen Behörden der Vertrags -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-008",
      "source_page": 8,
      "text": "(1) Dividends paid by a company which is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-013",
      "source_page": 8,
      "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-014",
      "source_page": 8,
      "text": "(2) However, such dividends may also be taxed in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-017",
      "source_page": 8,
      "text": "ist, nach dem Recht dieses Staates besteuert werden; die Steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-018",
      "source_page": 8,
      "text": "resident and according to the laws of that State, but if the bene-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-020",
      "source_page": 8,
      "text": "ficial owner of the dividends is a resident of the other Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-024",
      "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-027",
      "source_page": 8,
      "text": "über mindestens 10 vom Hundert des Kapitals der die Divi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-035",
      "source_page": 8,
      "text": "This paragraph shall not affect the taxation of the company in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-041",
      "source_page": 8,
      "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-045",
      "source_page": 8,
      "text": "nach dem Recht des Staates, in dem die ausschüttende Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-047",
      "source_page": 8,
      "text": "schaft ansässig ist, den Einkünften aus Aktien steuerlich gleich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-056",
      "source_page": 8,
      "text": "the beneficial owner of the dividends, being a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-075",
      "source_page": 8,
      "text": "the company, except insofar as such dividends are paid to a res-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-079",
      "source_page": 8,
      "text": "which the dividends are paid is effectively connected with a per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-085",
      "source_page": 8,
      "text": "undistributed profits, even if the dividends paid or the undistrib-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-088",
      "source_page": 8,
      "text": "teilweise aus im anderen Staat erzielten Gewinnen oder Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-098",
      "source_page": 8,
      "text": "owned by a resident of the other Contracting State shall be tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-104",
      "source_page": 8,
      "text": "from debt-claims of every kind, whether or not secured by mort-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-110",
      "source_page": 8,
      "text": "prizes attaching to such securities, bonds or debentures. Penal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-115",
      "source_page": 8,
      "text": "(3) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-116",
      "source_page": 8,
      "text": "(3) The provisions of paragraph (1) shall not apply if the ben-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-117",
      "source_page": 8,
      "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-121",
      "source_page": 8,
      "text": "durch eine dort gelegene Betriebsstätte ausübt und die For -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-008",
      "source_page": 9,
      "text": "or local authority thereof or a resident of that State. Where, how-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-020",
      "source_page": 9,
      "text": "deemed to arise in the State in which the permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-023",
      "source_page": 9,
      "text": "(5) Bestehen zwischen dem Schuldner und dem Nutzungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-031",
      "source_page": 9,
      "text": "den Schuldner und Nutzungsberechtigter ohne diese Beziehun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-033",
      "source_page": 9,
      "text": "gen vereinbart hätten, so wird dieser Artikel nur auf den letzte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-038",
      "source_page": 9,
      "text": "case, the excess part of the payments shall remain taxable ac-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-039",
      "source_page": 9,
      "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-050",
      "source_page": 9,
      "text": "owned by a resident of the other Contracting State shall be tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-054",
      "source_page": 9,
      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Lizenzge -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-055",
      "source_page": 9,
      "text": "(2) The term “royalties” as used in this Article means pay-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-058",
      "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-060",
      "source_page": 9,
      "text": "rischen, künstlerischen oder wissenschaftlichen Werken, ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-062",
      "source_page": 9,
      "text": "schließlich kinematographischer Filme, von Patenten, Warenzei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-063",
      "source_page": 9,
      "text": "model, plan, secret formula or process, or for information con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-068",
      "source_page": 9,
      "text": "oder wissenschaftlicher Erfahrungen gezahlt werden. Der Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-069",
      "source_page": 9,
      "text": "the right to use a person’s name, picture or any other similar per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-078",
      "source_page": 9,
      "text": "(3) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-079",
      "source_page": 9,
      "text": "(3) The provisions of paragraph (1) shall not apply if the ben-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-080",
      "source_page": 9,
      "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-"
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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-009-line-082",
      "source_page": 9,
      "text": "staat, aus dem die Lizenzgebühren stammen, eine Geschäfts -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-009-line-089",
      "source_page": 9,
      "text": "are paid is effectively connected with such permanent establish-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-009-line-107",
      "source_page": 9,
      "text": "to arise in the Contracting State in which the permanent estab-"
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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-009-line-110",
      "source_page": 9,
      "text": "(5) Bestehen zwischen dem Schuldner und dem Nutzungs -"
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        "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-114",
      "source_page": 9,
      "text": "besondere Beziehungen und übersteigen deshalb die Lizenz -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-121",
      "source_page": 9,
      "text": "the beneficial owner in the absence of such relationship, the pro-"
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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-009-line-122",
      "source_page": 9,
      "text": "letzteren Betrag angewendet. In diesem Fall kann der über -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-007",
      "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-010",
      "source_page": 10,
      "text": "alienation of immovable property referred to in Article 6 and sit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-015",
      "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-019",
      "source_page": 10,
      "text": "einer Gesellschaft bezieht, deren Wert zu mehr als 50 vom Hun-"
    },
    {
      "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-028",
      "source_page": 10,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-033",
      "source_page": 10,
      "text": "State, including such gains from the alienation of such a perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-034",
      "source_page": 10,
      "text": "solchen Betriebsstätte (allein oder mit dem übrigen Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-038",
      "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-039",
      "source_page": 10,
      "text": "(4) Gains from the alienation of ships or aircraft operated in in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-048",
      "source_page": 10,
      "text": "sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-053",
      "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-076",
      "source_page": 10,
      "text": "(2) Notwithstanding the provisions of paragraph (1), remuner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-077",
      "source_page": 10,
      "text": "in einem Vertragsstaat ansässige Person für eine im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-079",
      "source_page": 10,
      "text": "tragsstaat ausgeübte unselbständige Arbeit bezieht, nur im erst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-084",
      "source_page": 10,
      "text": "a) the recipient is present in the other State for a period or pe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-088",
      "source_page": 10,
      "text": "month period commencing or ending in the fiscal year con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-091",
      "source_page": 10,
      "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-096",
      "source_page": 10,
      "text": "c) die Vergütungen nicht von einer Betriebsstätte getragen wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-100",
      "source_page": 10,
      "text": "(3) Die Bestimmungen des Absatzes 2 finden keine Anwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-101",
      "source_page": 10,
      "text": "(3) The provisions of paragraph (2) shall not apply to remuner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-106",
      "source_page": 10,
      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-114",
      "source_page": 10,
      "text": "in dem Vertragsstaat besteuert, in dem sich der Ort der tatsäch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-123",
      "source_page": 10,
      "text": "Directors’ fees and other similar payments derived by a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-003",
      "source_page": 11,
      "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-005",
      "source_page": 11,
      "text": "rats einer Gesellschaft bezieht, die im anderen Vertragsstaat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-013",
      "source_page": 11,
      "text": "(1) Notwithstanding the provisions of Articles 7 and 14, in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-014",
      "source_page": 11,
      "text": "in einem Vertragsstaat ansässige Person als Künstler, wie Büh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-015",
      "source_page": 11,
      "text": "come derived by a resident of a Contracting State as an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-018",
      "source_page": 11,
      "text": "als Sportler aus ihrer im anderen Vertragsstaat persönlich aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-019",
      "source_page": 11,
      "text": "artiste, or a musician, or as a sportsman, from his personal activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-023",
      "source_page": 11,
      "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-027",
      "source_page": 11,
      "text": "dem Künstler oder Sportler selbst, sondern einer anderen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-038",
      "source_page": 11,
      "text": "from the exercise of activities by artistes or sportsmen in a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-039",
      "source_page": 11,
      "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-045",
      "source_page": 11,
      "text": "von einer im anderen Staat als gemeinnützig anerkannten Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-046",
      "source_page": 11,
      "text": "which in that other State is recognised as a charitable organisa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-048",
      "source_page": 11,
      "text": "tion. In such a case the income may be taxed only in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-011-line-056",
      "source_page": 11,
      "text": "(1) Vorbehaltlich des Artikels 18 Absatz 2 können Ruhege -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-067",
      "source_page": 11,
      "text": "and other payments made according to the law on statutory so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-068",
      "source_page": 11,
      "text": "Sozialversicherung eines Vertragsstaats geleistet werden, in die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-078",
      "source_page": 11,
      "text": "the other Contracting State as compensation for political perse-"
    },
    {
      "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-079",
      "source_page": 11,
      "text": "von Kriegshandlungen (einschließlich Wiedergutmachungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-080",
      "source_page": 11,
      "text": "cution or for an injury or damage sustained as a result of war (in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-011-line-081",
      "source_page": 11,
      "text": "leistungen) oder des Wehr- oder Zivildienstes oder eines Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-084",
      "source_page": 11,
      "text": "service or of a crime, vaccination or a similar event shall be tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-089",
      "source_page": 11,
      "text": "(4) The term “annuities” means certain amounts payable peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-093",
      "source_page": 11,
      "text": "period of time, under an obligation to make the payments in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-096",
      "source_page": 11,
      "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-105",
      "source_page": 11,
      "text": "anderen Staat von der Steuer befreit. Sofern diese Unterhalts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-109",
      "source_page": 11,
      "text": "steuerpflichtigen Einkommens des Zahlungsverpflichteten ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-012-line-021",
      "source_page": 12,
      "text": "anderen juristischen Person des öffentlichen Rechts ge -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-029",
      "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-051",
      "source_page": 12,
      "text": "Gebietskörperschaften oder einer anderen juristischen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-059",
      "source_page": 12,
      "text": "gezahlt werden, können nur in diesem Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-061",
      "source_page": 12,
      "text": "b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-063",
      "source_page": 12,
      "text": "staat besteuert werden, wenn die natürliche Person in die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-065",
      "source_page": 12,
      "text": "sem Staat ansässig und ein Staatsangehöriger dieses Staa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-068",
      "source_page": 12,
      "text": "(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-077",
      "source_page": 12,
      "text": "or a local authority thereof or some other legal entity under pub-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-080",
      "source_page": 12,
      "text": "(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rah-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-081",
      "source_page": 12,
      "text": "(4) The provisions of paragraph (1) shall likewise apply in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-086",
      "source_page": 12,
      "text": "Gebietskörperschaften aus Mitteln, die ausschließlich von die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-095",
      "source_page": 12,
      "text": "(5) Die Absätze 1 und 2 gelten entsprechend für Löhne, Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-096",
      "source_page": 12,
      "text": "(5) The provisions of paragraphs (1) and (2) shall likewise ap-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-012-line-101",
      "source_page": 12,
      "text": "Deutschen Akademischen Austauschdienst (DAAD) oder ähn -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-103",
      "source_page": 12,
      "text": "liche Einrichtungen der Vertragsstaaten, auf die sich die zustän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-105",
      "source_page": 12,
      "text": "digen Behörden der Vertragsstaaten im gegenseitigen Einverneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-108",
      "source_page": 12,
      "text": "competent authorities of the Contracting States by mutual agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-117",
      "source_page": 12,
      "text": "(1) Eine natürliche Person, die sich auf Einladung eines Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-121",
      "source_page": 12,
      "text": "Museums oder einer anderen kulturellen Einrichtung dieses Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-126",
      "source_page": 12,
      "text": "for the purpose of teaching, giving lectures or carrying out re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-004",
      "source_page": 13,
      "text": "that visit, a resident of the other Contracting State shall be ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-007",
      "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-009",
      "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-011",
      "source_page": 13,
      "text": "keit bezogenen Vergütungen von der Steuer befreit, vorausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-014",
      "source_page": 13,
      "text": "(2) Bei einer natürlichen Person, die sich in einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-023",
      "source_page": 13,
      "text": "a) Zahlungen für ihren Unterhalt, ihr Studium oder ihre Ausbil-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-033",
      "source_page": 13,
      "text": "Zwecke zur Verfügung stehenden Mittel während eines Zeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-037",
      "source_page": 13,
      "text": "supplementing the resources available to him for such pur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-044",
      "source_page": 13,
      "text": "(1) Items of income of a resident of a Contracting State, wher-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-045",
      "source_page": 13,
      "text": "die in den vorstehenden Artikeln nicht behandelt wurden, kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-046",
      "source_page": 13,
      "text": "ever arising, not dealt with in the foregoing Articles of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-047",
      "source_page": 13,
      "text": "nen ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-013-line-050",
      "source_page": 13,
      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbe -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-053",
      "source_page": 13,
      "text": "other than income from immovable property as defined in para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-054",
      "source_page": 13,
      "text": "anzuwenden, wenn der in einem Vertragsstaat ansässige Emp-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-055",
      "source_page": 13,
      "text": "graph (2) of Article 6, if the recipient of such income, being a res-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-060",
      "source_page": 13,
      "text": "Vermögenswerte, für die die Einkünfte gezahlt werden, tatsäch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-063",
      "source_page": 13,
      "text": "is paid is effectively connected with such permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-013-line-073",
      "source_page": 13,
      "text": "Article 6, owned by a resident of a Contracting State and situ -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-087",
      "source_page": 13,
      "text": "(3) Capital represented by ships and aircraft operated in inter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-089",
      "source_page": 13,
      "text": "national traffic, and by boats engaged in inland waterways trans-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-092",
      "source_page": 13,
      "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-093",
      "source_page": 13,
      "text": "ships and aircraft and boats, shall be taxable only in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-100",
      "source_page": 13,
      "text": "ansässigen Person können nur in diesem Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-110",
      "source_page": 13,
      "text": "(1) Unter Beachtung der Vorschriften des deutschen Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-114",
      "source_page": 13,
      "text": "German tax payable in respect of income or capital which, ac-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-118",
      "source_page": 13,
      "text": "zyprischem Recht und in Übereinstimmung mit diesem Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-003",
      "source_page": 14,
      "text": "(2) Einkünfte oder Vermögenswerte einer in Deutschland an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-006",
      "source_page": 14,
      "text": "income derived or capital owned by a resident of Germany is ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-008",
      "source_page": 14,
      "text": "empt from tax in Germany, Germany may nevertheless in calcu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-019",
      "source_page": 14,
      "text": "über die Anrechnung ausländischer Steuern wird die nach deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-024",
      "source_page": 14,
      "text": "or capital owned in Germany the tax paid under the laws of Ger-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-039",
      "source_page": 14,
      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-041",
      "source_page": 14,
      "text": "den Verpflichtungen unterworfen werden, die anders oder belas-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-043",
      "source_page": 14,
      "text": "tender ist als die Besteuerung und die damit zusammenhängen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-046",
      "source_page": 14,
      "text": "that other State in the same circumstances, in particular with re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-063",
      "source_page": 14,
      "text": "which nationals of the State concerned in the same circum-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-014-line-064",
      "source_page": 14,
      "text": "des betreffenden Staates unter gleichen Verhältnissen unter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-068",
      "source_page": 14,
      "text": "(3) The taxation on a permanent establishment which an en-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-069",
      "source_page": 14,
      "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-071",
      "source_page": 14,
      "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-072",
      "source_page": 14,
      "text": "shall not be less favourably levied in that other State than the tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-079",
      "source_page": 14,
      "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-080",
      "source_page": 14,
      "text": "State any personal allowances, reliefs and reductions for taxa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-087",
      "source_page": 14,
      "text": "Artikel 12 Absatz 5 anzuwenden ist, sind Zinsen, Lizenzgebüh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-089",
      "source_page": 14,
      "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-093",
      "source_page": 14,
      "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-097",
      "source_page": 14,
      "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-098",
      "source_page": 14,
      "text": "had been paid to a resident of the first-mentioned State. Similar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-102",
      "source_page": 14,
      "text": "of the other Contracting State shall, for the purpose of determin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-105",
      "source_page": 14,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-107",
      "source_page": 14,
      "text": "gen wie Schulden gegenüber einer im erstgenannten Staat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-112",
      "source_page": 14,
      "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-117",
      "source_page": 14,
      "text": "subjected in the first-mentioned State to any taxation or any re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-119",
      "source_page": 14,
      "text": "quirement connected therewith which is other or more burden-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-124",
      "source_page": 14,
      "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-013",
      "source_page": 15,
      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-021",
      "source_page": 15,
      "text": "erfasst wird, der zuständigen Behörde des Vertragsstaats unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-023",
      "source_page": 15,
      "text": "breiten, dessen Staatsangehöriger sie ist. Der Fall muss inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-024",
      "source_page": 15,
      "text": "three years from the first notification of the action resulting in tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-027",
      "source_page": 15,
      "text": "unterbreitet werden, die zu einer dem Abkommen nicht ent -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-039",
      "source_page": 15,
      "text": "entsprechende Besteuerung vermieden wird. Die Verstän -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-040",
      "source_page": 15,
      "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"
      ],
      "line_id": "pdf-015-line-047",
      "source_page": 15,
      "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-049",
      "source_page": 15,
      "text": "legung oder Anwendung des Abkommens entstehen, in gegen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-050",
      "source_page": 15,
      "text": "doubts arising as to the interpretation or application of the Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-051",
      "source_page": 15,
      "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-052",
      "source_page": 15,
      "text": "ment. They may also consult together for the elimination of dou-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-058",
      "source_page": 15,
      "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-062",
      "source_page": 15,
      "text": "durch eine aus ihnen oder ihren Vertretern bestehende gemeinsa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-063",
      "source_page": 15,
      "text": "the purpose of reaching an agreement in the sense of the pre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-082",
      "source_page": 15,
      "text": "erheblich sind, soweit die diesem Recht entsprechende Besteue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-084",
      "source_page": 15,
      "text": "rung nicht dem Abkommen widerspricht. Der Informationsaus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-088",
      "source_page": 15,
      "text": "(2) Any information received under paragraph (1) by a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-091",
      "source_page": 15,
      "text": "innerstaatlichen Rechts dieses Staates beschafften Informa -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-093",
      "source_page": 15,
      "text": "tionen und dürfen nur den Personen oder Behörden (einschließ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-102",
      "source_page": 15,
      "text": "paragraph (1), or the oversight of the above. Such persons or au-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-105",
      "source_page": 15,
      "text": "Behörden dürfen die Informationen nur für diese Zwecke ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-108",
      "source_page": 15,
      "text": "judicial decisions. Notwithstanding the foregoing, information re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-109",
      "source_page": 15,
      "text": "Gerichtsverfahren oder für eine Gerichtsentscheidung offen -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-112",
      "source_page": 15,
      "text": "when such information may be used for such other purposes un-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-117",
      "source_page": 15,
      "text": "Recht beider Staaten für diese anderen Zwecke verwendet wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-120",
      "source_page": 15,
      "text": "(3) Absätze 1 und 2 sind nicht so auszulegen, als verpflichte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-125",
      "source_page": 15,
      "text": "a) to carry out administrative measures for the supply of infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-127",
      "source_page": 15,
      "text": "durchzuführen, die von den Gesetzen und der Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-009",
      "source_page": 16,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-010",
      "source_page": 16,
      "text": "c) to supply information which would disclose any trade, busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-017",
      "source_page": 16,
      "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-016-line-018",
      "source_page": 16,
      "text": "(4) If information is requested by a Contracting State in ac -"
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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-019",
      "source_page": 16,
      "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Ver -"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-037",
      "source_page": 16,
      "text": "(5) In no case shall the provisions of paragraph 3 be con-"
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      "flags": [
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      "line_id": "pdf-016-line-039",
      "source_page": 16,
      "text": "strued to permit a Contracting State to decline to supply infor-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-052",
      "source_page": 16,
      "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-054",
      "source_page": 16,
      "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-061",
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      "text": "apply the withholding of tax at the rate provided under its do-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-062",
      "source_page": 16,
      "text": "innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-"
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      "flags": [
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      "source_page": 16,
      "text": "mestic law shall not be affected by the provisions of this Agree-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-072",
      "source_page": 16,
      "text": "(2) Ungeachtet des Absatzes 1 wird jeder Vertragsstaat Ver-"
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      "flags": [
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      "source_page": 16,
      "text": "shall provide for procedures to the effect that payments of in-"
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      "flags": [
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      "line_id": "pdf-016-line-076",
      "source_page": 16,
      "text": "diesem Abkommen im Quellenstaat keiner oder nur einer ermä-"
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      "flags": [
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      "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-"
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      "flags": [
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      "line_id": "pdf-016-line-086",
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      "text": "may ask for a certificate by the competent authority on the resi-"
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      "flags": [
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      "line_id": "pdf-016-line-089",
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      "text": "(4) Die zuständigen Behörden können in gegenseitigem Ein-"
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    {
      "flags": [
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      "source_page": 16,
      "text": "(4) The competent authorities may by mutual agreement im-"
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      "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-"
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      "text": "other procedures for the implementation of tax reductions or ex-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-102",
      "source_page": 16,
      "text": "This Agreement shall not be interpreted to mean that a Con-"
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      "flags": [
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      "line_id": "pdf-016-line-104",
      "source_page": 16,
      "text": "tracting State is prevented from applying its domestic legal pro-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
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      "line_id": "pdf-016-line-114",
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      "text": "(1) Dieses Abkommen berührt nicht die steuerlichen Vor -"
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      "text": "general rules of international law or under the provisions of spe-"
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      "flags": [
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      "line_id": "pdf-017-line-004",
      "source_page": 17,
      "text": "or in a third State shall be deemed for the purposes of this Agree-"
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      "flags": [
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      "line_id": "pdf-017-line-014",
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      "text": "b) he is liable in the sending State to the same obligations in re-"
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      "flags": [
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      "text": "The attached Protocol shall be an integral part of this Agree-"
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      "flags": [
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      "line_id": "pdf-017-line-033",
      "source_page": 17,
      "text": "the Contracting States have notified each other that the nation-"
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      "line_id": "pdf-017-line-034",
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      "text": "nationalen Vorschriften für dieses Inkrafttreten erfüllt sind. Maß-"
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      "text": "(2) Dieses Abkommen findet in beiden Vertragsstaaten An-"
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      "text": "(3) Mit dem Inkrafttreten dieses Abkommens tritt das Abkom-"
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      "text": "und der Republik Zypern zur Vermeidung der Doppelbesteue-"
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      "text": "Taxes on Income and Capital, signed on 9 th May 1974, shall"
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      "line_id": "pdf-017-line-087",
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      "text": "but either of the Contracting States may, on or before the thir-"
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      "flags": [
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      "line_id": "pdf-017-line-089",
      "source_page": 17,
      "text": "tieth day of June in any calendar year beginning after the expira-"
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      "flags": [
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      "line_id": "pdf-017-line-090",
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      "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-"
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      "flags": [
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      "text": "b) in the case of other taxes, in respect of taxes levied for peri-"
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      "flags": [
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      "text": "ods beginning on or after the first day of January of the cal-"
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      "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-"
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      "line_id": "pdf-018-line-016",
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      "text": "Vertragsstaat veranlasst, in dem die Unterzeichnung des Abkom-"
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      "flags": [
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      "text": "and of the UN registration number, as soon as this has been con-"
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      "text": "VN-Registrierungsnummer von der erfolgten Registrierung un-"
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      "text": "Geschehen zu Nikosia am 18. Februar 2011 in zwei Urschrif-"
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      "text": "Done at Nicosia on 18 th February 2011 in duplicate, each in"
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      "text": "wobei jeder Wortlaut verbindlich ist. Bei unterschiedlicher Aus -"
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      "flags": [
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      "line_id": "pdf-019-line-019",
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      "text": "Bundesrepublik Deutschland und der Republik Zypern geschlos-"
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      "text": "Entscheidungen, die für die Führung der Geschäfte des Rechts-"
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      "line_id": "pdf-019-line-036",
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      "text": "necessary for the conduct of the entity’s business are in sub-"
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      "flags": [
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      "line_id": "pdf-019-line-038",
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      "text": "stance made. The place of the effective management will ordi-"
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      "flags": [
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      "line_id": "pdf-019-line-040",
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      "text": "narily be the place where the most senior person or group of per-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-019-line-049",
      "source_page": 19,
      "text": "In the case of partnerships, business profits include remunera-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-019-line-062",
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      "text": "which perform the different tasks of operating a ship for the ship-"
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    {
      "flags": [
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      "text": "diesem Absatz das Unternehmen des Arbeitgebers der Besat-"
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      "flags": [
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      "text": "5.1 The OECD Commentary on Article 26 of the Model Tax Con-"
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      "text": "vention on Income and on Capital in the version at the mo-"
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      "line_id": "pdf-019-line-089",
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      "text": "5.2 The requesting Contracting State shall provide the follow-"
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      "text": "5.2 Wird ein Auskunftsersuchen nach Artikel 25 gestellt, über-"
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      "text": "voraussichtliche Erheblichkeit der Auskünfte für das Ersu-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-019-line-097",
      "source_page": 19,
      "text": "a) the identity of the person under examination or investi-"
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      "text": "b) Ausführungen zu den erbetenen Auskünften, einschließ-"
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      "text": "b) a statement of the information sought including its na-"
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      "text": "State wishes to receive the information from the re -"
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      "text": "d) die Gründe für die Annahme, dass die erbetenen Aus-"
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      "text": "held in the requested Contracting State or is in the pos-"
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      "text": "believed to be in possession of the requested informa-"
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      "text": "Verwaltungspraxis des ersuchenden Vertragsstaats ent-"
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      "line_id": "pdf-020-line-031",
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      "text": "and administrative practices of the requesting Contract-"
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      "text": "Gesetzen oder im Rahmen der üblichen Verwaltungs -"
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      "line_id": "pdf-020-line-041",
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      "text": "laws of the requesting Contracting State or in the nor-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-050",
      "source_page": 20,
      "text": "the information, except those that would give rise to dis-"
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      "text": "hat, ausgenommen solche, die unverhältnismäßig gro-"
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      "text": "h) where the information sought by the requesting State in-"
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      "text": "cludes account information but the name of the ac -"
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      "text": "der ersuchende Staat andere zur Identifizierung führen-"
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      "source_page": 20,
      "text": "provided unless the requesting State has reciprocal provi-"
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      "text": "Gewährleistung der Gegenseitigkeit gelten und/oder an -"
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      "text": "5.4 If in accordance with domestic law personal data are ex-"
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      "text": "changed under this Agreement, the following additional pro-"
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      "source_page": 20,
      "text": "werden, gelten ergänzend die nachfolgenden Bestimmun-"
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      "flags": [
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      "text": "a) Die Verwendung der Daten durch die empfangende zu-"
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      "text": "conditions prescribed by the supplying competent au-"
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      "text": "b) The receiving competent authority shall on request in-"
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      "text": "may be effected only with the prior approval of the sup-"
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      "text": "auf ihre voraussichtliche Erheblichkeit und Verhältnis -"
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      "text": "mäßigkeit in Bezug auf den mit der Übermittlung ver -"
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      "text": "folgten Zweck zu achten. Dabei sind die nach anwend-"
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      "text": "barem innerstaatlichen Recht geltenden Übermittlungs-"
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      "source_page": 20,
      "text": "which should not have been supplied have been sup-"
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      "text": "oder Daten, die nicht übermittelt werden durften, über-"
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      "source_page": 20,
      "text": "plied, the receiving competent authority shall be in-"
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-021-line-018",
      "source_page": 21,
      "text": "Bekanntmachungen von wesentlicher Bedeutung, soweit sie nicht im Bundes -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-021",
      "source_page": 21,
      "text": "a) völkerrechtliche Übereinkünfte und die zu ihrer Inkraftsetzung oder Durch -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-025",
      "source_page": 21,
      "text": "Laufender Bezug nur im Verlagsabonnement. Postanschrift für Abonnements -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-038",
      "source_page": 21,
      "text": "e) Dem Betroffenen ist auf Antrag über die zu seiner Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-039",
      "source_page": 21,
      "text": "e) Upon application the person concerned shall be in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-042",
      "source_page": 21,
      "text": "Verwendungszweck Auskunft zu erteilen. Eine Verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-053",
      "source_page": 21,
      "text": "informed of the existing data relating to him shall be gov-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-056",
      "source_page": 21,
      "text": "dem innerstaatlichen Recht des Vertragsstaats, in des-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-057",
      "source_page": 21,
      "text": "whose sovereign territory the application for the infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-062",
      "source_page": 21,
      "text": "des Datenaustauschs nach diesem Abkommen rechts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-063",
      "source_page": 21,
      "text": "accordance with its domestic laws in relation to any per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-064",
      "source_page": 21,
      "text": "widrig geschädigt, so haftet ihr hierfür die empfangen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-065",
      "source_page": 21,
      "text": "son suffering unlawful damage as a result of supply un-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-066",
      "source_page": 21,
      "text": "de zuständige Behörde nach Maßgabe ihres innerstaat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-069",
      "source_page": 21,
      "text": "relation to the damaged person, the receiving compe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-077",
      "source_page": 21,
      "text": "g) Where the domestic law of the supplying competent au-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-078",
      "source_page": 21,
      "text": "geltende innerstaatliche Recht in Bezug auf die über -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-080",
      "source_page": 21,
      "text": "mittelten personenbezogenen Daten besondere Lö-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-083",
      "source_page": 21,
      "text": "inform the receiving competent authority accordingly. Ir-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-090",
      "source_page": 21,
      "text": "Zweck, für den sie übermittelt wurden, nicht mehr erfor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-102",
      "source_page": 21,
      "text": "Die übermittelnde und die empfangende Stelle sind ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-106",
      "source_page": 21,
      "text": "wirksam vor unbefugtem Zugang, unbefugter Verände-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-107",
      "source_page": 21,
      "text": "unauthorised alteration, unauthorised disclosure, acci-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-109",
      "source_page": 21,
      "text": "dental or unlawful destruction, accidental loss, unautho-"
    }
  ],
  "warning": "These flags are not an exhaustive accuracy check. All text remains machine transcription."
}