{ "human_reviewed": false, "regions": [ { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-001-line-021", "source_page": 1, "text": "Das vorstehende Gesetz wird hiermit ausgefertigt. Es ist im Bundesgesetz-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-002-line-019", "source_page": 2, "text": "Desiring to conclude an Agreement for the avoidance of dou-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-002-line-043", "source_page": 2, "text": "Vertragsstaats, eines seiner Länder oder einer ihrer Gebiets -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-002-line-051", "source_page": 2, "text": "werden, einschließlich der Steuern vom Gewinn aus der Veräuße-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-002-line-053", "source_page": 2, "text": "rung beweglichen oder unbeweglichen Vermögens, der Lohn-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-002-line-079", "source_page": 2, "text": "(4) The Agreement shall apply also to any identical or substan-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-002-line-080", "source_page": 2, "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-002-line-086", "source_page": 2, "text": "teilen einander die in ihren Steuergesetzen eingetretenen wesent-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-022", "source_page": 3, "text": "die in Übereinstimmung mit dem Völkerrecht nach mauri-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-023", "source_page": 3, "text": "accordance with international law has been or may here-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-024", "source_page": 3, "text": "tischem Recht als ein Gebiet, einschließlich des Kontinen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-040", "source_page": 3, "text": "sea-bed, its subsoil and the superjacent water column adja-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-041", "source_page": 3, "text": "des Meeresuntergrunds und der darüber befindlichen Was-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-045", "source_page": 3, "text": "Übereinstimmung mit dem Völkerrecht und ihren innerstaat-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-046", "source_page": 3, "text": "in conformity with international law and its national legisla-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-003-line-047", "source_page": 3, "text": "lichen Rechtsvorschriften souveräne Rechte und Hoheits -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-051", "source_page": 3, "text": "Erhaltung und Bewirtschaftung der lebenden und nicht leben-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-055", "source_page": 3, "text": "Vertragsstaat“ je nach dem Zusammenhang die Bundesre-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-059", "source_page": 3, "text": "d) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-064", "source_page": 3, "text": "(e) the term “company” means any body corporate or any enti-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-072", "source_page": 3, "text": "g) schließt der Ausdruck „Geschäftstätigkeit“ auch die Aus-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-073", "source_page": 3, "text": "(g) the term “business” includes the performance of profession-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-075", "source_page": 3, "text": "al services and of other activities of an independent charac-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-080", "source_page": 3, "text": "und „Unternehmen des anderen Vertragsstaats“ ein Unter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-081", "source_page": 3, "text": "of the other Contracting State” mean respectively an enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-003-line-090", "source_page": 3, "text": "bedeutet der Ausdruck „internationaler Verkehr“ jede Be -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-093", "source_page": 3, "text": "or aircraft operated by an enterprise that has its place of ef-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-096", "source_page": 3, "text": "einem Vertragsstaat betrieben wird, es sei denn, das See-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-097", "source_page": 3, "text": "ship or aircraft is operated solely between places in the oth-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-109", "source_page": 3, "text": "Federal Republic of Germany and any legal person, part-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-003-line-110", "source_page": 3, "text": "Personen, Personengesellschaften und anderen Per -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-003-line-117", "source_page": 3, "text": "alle natürlichen Personen, die die mauritische Staats -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-003-line-121", "source_page": 3, "text": "Personengesellschaften (société) oder anderen Personen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-006", "source_page": 4, "text": "(i) in the case of Mauritius, the Minister to whom the respon-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-004-line-007", "source_page": 4, "text": "Bereich Finanzen zugeordnet ist, oder seinen bevoll -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-008", "source_page": 4, "text": "sibility for the subject of finance is assigned or his autho-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-011", "source_page": 4, "text": "(ii) in der Bundesrepublik Deutschland das Bundesministe-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-018", "source_page": 4, "text": "bedeutet der Ausdruck „Steuer“ je nach dem Zusammen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-022", "source_page": 4, "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-029", "source_page": 4, "text": "that time under the law of that State for the purposes of the tax-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-031", "source_page": 4, "text": "es to which the Agreement applies, any meaning under the appli-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-032", "source_page": 4, "text": "gilt, wobei die Bedeutung nach dem in diesem Staat anzuwen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-004-line-049", "source_page": 4, "text": "(ii) eine Gesellschaft mit Sitz und tatsächlicher Geschäfts -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-053", "source_page": 4, "text": "sofern diese der allgemeinen mauritischen Steuer unterlie-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-004-line-062", "source_page": 4, "text": "ihres ständigen Aufenthalts, des Ortes ihrer Geschäfts -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-064", "source_page": 4, "text": "leitung oder eines anderen ähnlichen Merkmals steuerpflich-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-067", "source_page": 4, "text": "Federal Republic of Germany, a Land and any political subdi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-071", "source_page": 4, "text": "include any person who is liable to tax in the Federal Repub-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-084", "source_page": 4, "text": "he has a permanent home available to him. If he has a perma-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-087", "source_page": 4, "text": "nur in dem Staat ansässig, zu dem sie die engeren persön -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-004-line-115", "source_page": 4, "text": "(3) Where by reason of the provisions of paragraph 1 a per-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-004-line-119", "source_page": 4, "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-014", "source_page": 5, "text": "(2) The term “permanent establishment” shall include espe-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-027", "source_page": 5, "text": "(f) a mine, an oil or gas well, a quarry or any other place of ex-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-028", "source_page": 5, "text": "oder eine andere Stätte der Ausbeutung natürlicher Ressour-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-005-line-033", "source_page": 5, "text": "a) eine Bauausführung oder Montage oder eine damit ver -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-034", "source_page": 5, "text": "(a) a building site or construction or installation project or super-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-051", "source_page": 5, "text": "or delivery of goods or merchandise belonging to the enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-055", "source_page": 5, "text": "(b) the maintenance of a stock of goods or merchandise belong-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-057", "source_page": 5, "text": "ing to the enterprise solely for the purpose of storage, dis-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-061", "source_page": 5, "text": "(c) the maintenance of a stock of goods or merchandise belong-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-069", "source_page": 5, "text": "purpose of purchasing goods or merchandise, or for collect-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-005-line-070", "source_page": 5, "text": "oder zur Beschaffung von Informationen für das Unter -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-075", "source_page": 5, "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-077", "source_page": 5, "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-005-line-088", "source_page": 5, "text": "Geschäftseinrichtung vorbereitender Art ist oder eine Hilfs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-091", "source_page": 5, "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-096", "source_page": 5, "text": "to whom paragraph 6 applies – is acting on behalf of an enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-102", "source_page": 5, "text": "that enterprise shall be deemed to have a permanent establish-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-005-line-103", "source_page": 5, "text": "alle von der Person für das Unternehmen ausgeübten Tätig -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-005-line-112", "source_page": 5, "text": "place of business a permanent establishment under the provi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-004", "source_page": 6, "text": "(7) The fact that a company which is a resident of a Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-005", "source_page": 6, "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-006", "source_page": 6, "text": "ing State controls or is controlled by a company which is a resi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-012", "source_page": 6, "text": "or otherwise), shall not of itself constitute either company a per-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-019", "source_page": 6, "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-023", "source_page": 6, "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-028", "source_page": 6, "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-063", "source_page": 6, "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-066", "source_page": 6, "text": "taxable only in that State unless the enterprise carries on busi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-067", "source_page": 6, "text": "Unternehmen übt seine Geschäftstätigkeit im anderen Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-068", "source_page": 6, "text": "ness in the other Contracting State through a permanent estab-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-069", "source_page": 6, "text": "staat durch eine dort gelegene Betriebsstätte aus. Übt das Unter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-074", "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-078", "source_page": 6, "text": "(2) Übt ein Unternehmen eines Vertragsstaates seine Ge-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-079", "source_page": 6, "text": "(2) Subject to the provisions of paragraph 3, where an enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-006-line-090", "source_page": 6, "text": "ähnlichen Bedingungen als selbständiges Unternehmen aus -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-091", "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-096", "source_page": 6, "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte wer-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-006-line-100", "source_page": 6, "text": "einschließlich der Geschäftsführungs- und allgemeinen Ver -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-105", "source_page": 6, "text": "incurred, whether in the State in which the permanent establish-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-006-line-111", "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-127", "source_page": 6, "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-006", "source_page": 7, "text": "to be attributed to the permanent establishment shall be deter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-013", "source_page": 7, "text": "an einer Personengesellschaft. Er erstreckt sich auch auf Ver -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-007-line-023", "source_page": 7, "text": "Steuerrecht des Vertragsstaats, in dem die Betriebsstätte ge -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-040", "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-041", "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-042", "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-047", "source_page": 7, "text": "(2) Für Zwecke dieses Artikels beinhalten die Begriffe „Gewin-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-053", "source_page": 7, "text": "a) gelegentlichen Vermietung von leeren Seeschiffen oder Luft-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-062", "source_page": 7, "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen oder Luft-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-067", "source_page": 7, "text": "(3) If the place of effective management of a shipping enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-070", "source_page": 7, "text": "so gilt er als in dem Vertragsstaat gelegen, in dem der Heimat -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-007-line-072", "source_page": 7, "text": "hafen des Schiffes liegt, oder, wenn kein Heimathafen vor -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-079", "source_page": 7, "text": "einem Pool, einer Betriebsgemeinschaft oder einer internationa-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-080", "source_page": 7, "text": "from the participation in a pool, a joint business or an interna-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-092", "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-097", "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-103", "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-105", "source_page": 7, "text": "nischen oder finanziellen Beziehungen an vereinbarte oder auf -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-007-line-110", "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-118", "source_page": 7, "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-007-line-120", "source_page": 7, "text": "nehmens dieses Staates Gewinne zugerechnet – und ent -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-006", "source_page": 8, "text": "which would have accrued to the enterprise of the first-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-008", "source_page": 8, "text": "mentioned State if the conditions made between the two enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-014", "source_page": 8, "text": "appropriate adjustment to the amount of the tax charged there-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-019", "source_page": 8, "text": "Bestimmungen dieses Abkommens zu berücksichtigen; erforder-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-020", "source_page": 8, "text": "competent authorities of the Contracting States shall if neces-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-008-line-021", "source_page": 8, "text": "lichenfalls werden die zuständigen Behörden der Vertrags -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-034", "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-041", "source_page": 8, "text": "beneficial owner of the dividends is a resident of the other Con-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-046", "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", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-008-line-047", "source_page": 8, "text": "Nutzungsberechtigte eine Gesellschaft (jedoch keine Per -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-050", "source_page": 8, "text": "holds directly at least 10 per cent of the capital of the compa-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-008-line-065", "source_page": 8, "text": "bedeutet Einkünfte aus Aktien oder anderen Rechten – aus -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-080", "source_page": 8, "text": "beneficial owner of the dividends, being a resident of a Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-086", "source_page": 8, "text": "permanent establishment situated therein and the holding in re-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-090", "source_page": 8, "text": "with such permanent establishment. In such a case, the provi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-105", "source_page": 8, "text": "permanent establishment situated in that other State, nor sub-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-008-line-112", "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-120", "source_page": 8, "text": "(1) Interest arising in a Contracting State and paid to a resi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-006", "source_page": 9, "text": "from debt-claims of every kind, whether or not secured by mort-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-012", "source_page": 9, "text": "prizes attaching to such securities, bonds or debentures. Penal-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-022", "source_page": 9, "text": "(3) The provisions of paragraph 1 shall not apply if the bene-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-031", "source_page": 9, "text": "dieser Betriebsstätte gehört. In diesem Fall ist Artikel 7 anzu -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-035", "source_page": 9, "text": "(4) Bestehen zwischen dem Schuldner und dem Nutzungs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-043", "source_page": 9, "text": "den Schuldner und Nutzungsberechtigter ohne diese Be -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-047", "source_page": 9, "text": "letzteren Betrag angewendet. In diesem Fall kann der über -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-066", "source_page": 9, "text": "(2) However, such royalties may also be taxed in the Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-071", "source_page": 9, "text": "Nutzungsberechtigte der Lizenzgebühren im anderen Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-073", "source_page": 9, "text": "staat ansässig ist, 10 vom Hundert des Bruttobetrags der Lizenz-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-076", "source_page": 9, "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenz -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-087", "source_page": 9, "text": "or model, plan, secret formula or process, or for information con-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-096", "source_page": 9, "text": "beneficial owner of the royalties, being a resident of a Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-099", "source_page": 9, "text": "Geschäftstätigkeit durch eine dort gelegene Betriebsstätte aus-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-101", "source_page": 9, "text": "übt und die Rechte oder Vermögenswerte, für die die Lizenz -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-113", "source_page": 9, "text": "person paying the royalties, whether he is a resident of a Con-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-116", "source_page": 9, "text": "nicht, in einem Vertragsstaat eine Betriebsstätte, über die die Ver-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-009-line-119", "source_page": 9, "text": "incurred, and such royalties are borne by such permanent estab-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-125", "source_page": 9, "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-009-line-129", "source_page": 9, "text": "besondere Beziehungen und übersteigen deshalb die Lizenz -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-006", "source_page": 10, "text": "the beneficial owner in the absence of such relationship, the pro-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-010-line-007", "source_page": 10, "text": "letzteren Betrag angewendet. In diesem Fall kann der über -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-010-line-029", "source_page": 10, "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unter -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-034", "source_page": 10, "text": "State including such gains from the alienation of such a perma-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-010-line-035", "source_page": 10, "text": "solchen Betriebsstätte (allein oder mit dem übrigen Unter -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-037", "source_page": 10, "text": "nehmen) erzielt werden, können im anderen Staat besteuert wer-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-040", "source_page": 10, "text": "(3) Gewinne aus der Veräußerung von Seeschiffen oder Luft-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-041", "source_page": 10, "text": "(3) Gains from the alienation of ships or aircraft operated in in-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-046", "source_page": 10, "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-047", "source_page": 10, "text": "State in which the place of effective management of the enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-051", "source_page": 10, "text": "(4) Gewinne, die eine in einem Vertragsstaat ansässige Per-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-058", "source_page": 10, "text": "the other Contracting State may be taxed in that other Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-065", "source_page": 10, "text": "referred to in paragraphs 1 to 4, shall be taxable only in the Con-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-077", "source_page": 10, "text": "capital appreciation of shares in a company resident in the first-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-010-line-080", "source_page": 10, "text": "Person einen Vermögenszuwachs bis zu ihrem Wohnsitz -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-010-line-108", "source_page": 10, "text": "(2) Notwithstanding the provisions of paragraph 1, remunera-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-011-line-028", "source_page": 11, "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-011-line-040", "source_page": 11, "text": "income derived by a resident of a Contracting State as an enter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-011-line-065", "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-070", "source_page": 11, "text": "political subdivision or a local authority thereof or by an organi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-011-line-083", "source_page": 11, "text": "(1) Vorbehaltlich des Artikels 18 Absatz 2 können Ruhe -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-011-line-092", "source_page": 11, "text": "(2) Ungeachtet des Absatzes 1 können Ruhegehälter und an-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-011-line-094", "source_page": 11, "text": "dere Zahlungen, die im Rahmen eines zum Sozialversicherungs-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-011-line-105", "source_page": 11, "text": "periodically at stated times, for life or for a specified or ascertain-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-003", "source_page": 12, "text": "Körperschaft des öffentlichen Rechts an eine natürliche Per-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-012-line-009", "source_page": 12, "text": "Dienste gezahlt werden, können nur in diesem Staat be -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-012", "source_page": 12, "text": "(b) However, such salaries, wages and other similar remunera-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-015", "source_page": 12, "text": "die Dienste in diesem Staat geleistet werden und die natür -" }, { "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": "(ii) nicht ausschließlich deshalb in diesem Staat an -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-028", "source_page": 12, "text": "(a) Any pension paid by, or out of funds created by, a Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-029", "source_page": 12, "text": "Länder, einer ihrer Gebietskörperschaften oder einer Körper-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-032", "source_page": 12, "text": "thereof or statutory body to an individual in respect of servic-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-012-line-035", "source_page": 12, "text": "Körperschaft des öffentlichen Rechts errichteten Sonder -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-041", "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-048", "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-072", "source_page": 12, "text": "years solely for the purpose of teaching, giving lectures or carry-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-074", "source_page": 12, "text": "ing out research at such institution and who is, or was immedi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-012-line-079", "source_page": 12, "text": "unmittelbar vor der Einreise in den erstgenannten Staat an -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-083", "source_page": 12, "text": "Tätigkeit bezogenen Vergütungen von der Steuer befreit, voraus-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-012-line-086", "source_page": 12, "text": "(2) Dieser Artikel gilt nicht für Einkünfte aus Forschungs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-100", "source_page": 12, "text": "A student or business apprentice who is present in a Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-103", "source_page": 12, "text": "und der im anderen Vertragsstaat ansässig ist oder dort unmittel-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-106", "source_page": 12, "text": "the other Contracting State, shall be exempt from tax in the first-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-012-line-108", "source_page": 12, "text": "mentioned State on payments received from outside that first-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-012-line-109", "source_page": 12, "text": "außerhalb des erstgenannten Staates erhält, in dem erstge -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-013-line-014", "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-027", "source_page": 13, "text": "is paid is effectively connected with such permanent establish-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-041", "source_page": 13, "text": "business or of the acquisition or maintenance by it of the share-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-013-line-057", "source_page": 13, "text": "ihres Kapitals Mauritius oder eine seiner Gebietskörper -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-067", "source_page": 13, "text": "Steuern vom Einkommen mit der Bundesrepublik Deutsch-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-068", "source_page": 13, "text": "Germany is applicable, and it is controlled by the aforemen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-069", "source_page": 13, "text": "land anwendbar ist, und die Gesellschaft von den vorgenann-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-072", "source_page": 13, "text": "b) mehr als 50 vom Hundert ihrer Bruttoeinkünfte weder unmit-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-073", "source_page": 13, "text": "(b) more than 50 per cent of its gross income is not used, direct-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-075", "source_page": 13, "text": "ly or indirectly, to meet liabilities (including for interest or roy-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-084", "source_page": 13, "text": "Steuern vom Einkommen mit der Bundesrepublik Deutsch-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-095", "source_page": 13, "text": "(a) Where a resident of Mauritius derives income from the Feder-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-013-line-098", "source_page": 13, "text": "Abkommen in der Bundesrepublik Deutschland zu ent -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-013-line-102", "source_page": 13, "text": "ansässigen Person erhobene mauritische Steuer ange -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-106", "source_page": 13, "text": "(b) Where a company which is a resident of the Federal Repub-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-013-line-111", "source_page": 13, "text": "Hundert des Kapitals der die Dividende zahlenden Gesell-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-013-line-123", "source_page": 13, "text": "sofern ein nach Buchstabe a oder b zulässiger Anrechnungs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-023", "source_page": 14, "text": "ansässigen Person nach diesem Abkommen in der Bundes-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-028", "source_page": 14, "text": "Germany, the Federal Republic of Germany may neverthe-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-014-line-039", "source_page": 14, "text": "Vertragsstaat keiner Besteuerung oder damit zusammen -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-043", "source_page": 14, "text": "belastender ist als die Besteuerung und die damit zusammen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-064", "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-065", "source_page": 14, "text": "des betreffenden Staates unter gleichen Verhältnissen unter -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-076", "source_page": 14, "text": "ausüben. Diese Bestimmung ist nicht so auszulegen, als ver-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-081", "source_page": 14, "text": "Contracting State any personal allowances, reliefs and reduc-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-082", "source_page": 14, "text": "-ermäßigungen aufgrund des Personenstands oder der Familien-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-089", "source_page": 14, "text": "Artikel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebüh-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-090", "source_page": 14, "text": "paragraph 4 of Article 11, or paragraph 6 of Article 12, apply, in-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-091", "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-095", "source_page": 14, "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-099", "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-104", "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-110", "source_page": 14, "text": "Staat keiner Besteuerung oder damit zusammenhängenden Ver-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-114", "source_page": 14, "text": "als die Besteuerung und die damit zusammenhängenden Ver-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-014-line-116", "source_page": 14, "text": "pflichtungen, denen andere ähnliche Unternehmen des erst -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-014-line-120", "source_page": 14, "text": "(6) The provisions of this Article shall, notwithstanding the pro-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-015-line-009", "source_page": 15, "text": "Vertragsstaats oder beider Vertragsstaaten für sie zu einer Be-" }, { "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" ], "line_id": "pdf-015-line-037", "source_page": 15, "text": "Vertragsstaats so zu regeln, dass eine 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": "sprechende Besteuerung vermieden wird. Die Ver ständigungs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-015-line-040", "source_page": 15, "text": "with the Agreement. Any agreement reached shall be implement-" }, { "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-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-062", "source_page": 15, "text": "durch eine aus ihnen oder ihren Vertretern bestehende gemein -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-015-line-082", "source_page": 15, "text": "erheblich sind, soweit die diesem Recht entsprechende Be -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-015-line-084", "source_page": 15, "text": "steuerung nicht dem Abkommen widerspricht. Der Informations-" }, { "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 Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-015-line-090", "source_page": 15, "text": "ing State shall be treated as secret in the same manner as infor-" }, { "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-096", "source_page": 15, "text": "administrative bodies) concerned with the assessment or collec-" }, { "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" ], "line_id": "pdf-015-line-110", "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-115", "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-116", "source_page": 15, "text": "durchzuführen, die von den Gesetzen und der Verwaltungs-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-015-line-127", "source_page": 15, "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-016-line-007", "source_page": 16, "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um In -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-008", "source_page": 16, "text": "(4) If information is requested by a Contracting State in accor-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-012", "source_page": 16, "text": "information gathering measures to obtain the requested informa-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-016", "source_page": 16, "text": "for its own tax purposes. The obligation contained in the preced-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-052", "source_page": 16, "text": "(2) Der in diesem Artikel verwendete Ausdruck „Steuer -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-056", "source_page": 16, "text": "jeder Art und Bezeichnung, die für Rechnung eines Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-016-line-058", "source_page": 16, "text": "staats, eines seiner Länder oder einer ihrer Gebietskörper -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-016-line-060", "source_page": 16, "text": "schaften erhoben werden, geschuldet wird, soweit die Be -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-070", "source_page": 16, "text": "(3) When a revenue claim of a Contracting State is enforce-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-074", "source_page": 16, "text": "at that time, cannot, under the laws of that State, prevent its col-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-075", "source_page": 16, "text": "Staates die Erhebung nicht verhindern kann, wird dieser Steuer-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-080", "source_page": 16, "text": "the competent authority of the other Contracting State. That rev-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-016-line-083", "source_page": 16, "text": "anderen Staat nach dessen Rechtsvorschriften über die Voll -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-087", "source_page": 16, "text": "handele es sich bei dem Steueranspruch um einen Steuer -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-090", "source_page": 16, "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-098", "source_page": 16, "text": "Behörde dieses Staates zum Zwecke der Einleitung von Siche-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-099", "source_page": 16, "text": "State, be accepted for purposes of taking measures of conser-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-106", "source_page": 16, "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steueran-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-110", "source_page": 16, "text": "im Zeitpunkt der Einleitung dieser Maßnahmen im erstgenann-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-016-line-119", "source_page": 16, "text": "Steueranspruch als solcher in diesem Staat nicht den Ver -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-016-line-125", "source_page": 16, "text": "Staates. Ferner hat ein Steueranspruch, der von einem Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-005", "source_page": 17, "text": "Gültigkeit oder der Höhe des Steueranspruchs eines Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-017-line-007", "source_page": 17, "text": "staats können nicht bei den Gerichten oder Verwaltungs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-015", "source_page": 17, "text": "gestellt wurde und bevor der andere Vertragsstaat den betreffen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-017-line-050", "source_page": 17, "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Ge -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-063", "source_page": 17, "text": "pursued all reasonable measures of collection or conservan-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-065", "source_page": 17, "text": "cy, as the case may be, available under its laws or adminis-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-017-line-068", "source_page": 17, "text": "d) Amtshilfe in Fällen zu leisten, in denen der Verwaltungs -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-069", "source_page": 17, "text": "d) to provide assistance in those cases where the administra-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-079", "source_page": 17, "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-097", "source_page": 17, "text": "(2) Die Anträge auf Erstattung müssen vor dem Ende des vier-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-111", "source_page": 17, "text": "ermäßigten Steuer unterliegen, ohne oder nur mit dem Steuer-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-119", "source_page": 17, "text": "may ask for a certificate in respect of the residence of the appli-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-017-line-121", "source_page": 17, "text": "Bescheinigung über die Ansässigkeit des Antragstellers ver -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-017-line-123", "source_page": 17, "text": "(5) The competent authorities may by mutual agreement imple-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-018-line-003", "source_page": 18, "text": "gegebenenfalls andere Verfahren zur Durchführung der im Ab-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-018-line-043", "source_page": 18, "text": "The attached Protocol shall be an integral part of this Agree-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-018-line-049", "source_page": 18, "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-018-line-083", "source_page": 18, "text": "and capital and for the encouragement of mutual trade and in-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-018-line-097", "source_page": 18, "text": "but either of the Contracting States may, on or before the thirti-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-018-line-099", "source_page": 18, "text": "eth day of June in any calendar year beginning after the expira-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-018-line-100", "source_page": 18, "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-019-line-008", "source_page": 19, "text": "calendar year next following that in which notice of termina-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-019-line-010", "source_page": 19, "text": "Maßgebend für den Zeitpunkt des Außerkrafttretens dieses Ab-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-019-line-012", "source_page": 19, "text": "kommens ist der Tag des Eingangs der Kündigung bei dem an-" }, { "flags": [ "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-019-line-015", "source_page": 19, "text": "Done at Port Louis this 7 th day of October of the year two" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-019-line-016", "source_page": 19, "text": "Geschehen zu Port Louis am 7. Oktober 2011 in zwei Urschrif-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-022", "source_page": 20, "text": "for the Avoidance of Double Taxation and of Tax Evasion with re-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-031", "source_page": 20, "text": "alle Steuerpflichtigen geltende mauritische Steuerregelung in Ab-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-041", "source_page": 20, "text": "Mauritius and as a qualified company is conditional on confirma-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-043", "source_page": 20, "text": "tion by the competent authority of Mauritius that the prerequi-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-056", "source_page": 20, "text": "Sind nach diesem Abkommen aus einem Vertragsstaat stam-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-060", "source_page": 20, "text": "Steuer befreit und ist nach dem im anderen Vertragsstaat gelten-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-063", "source_page": 20, "text": "person, in respect of the said income, is subject to tax by refer-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-020-line-068", "source_page": 20, "text": "dieser Einkünfte steuerpflichtig, so ist eine nach diesem Ab -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-020-line-072", "source_page": 20, "text": "auf den Teil der Einkünfte anzuwenden, der im anderen Vertrags-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-021-line-009", "source_page": 21, "text": "oder übt es durch eine Betriebsstätte dort eine Geschäfts -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-014", "source_page": 21, "text": "determined on the basis of the total amount received there-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-021", "source_page": 21, "text": "b) Hat ein Unternehmen eine Betriebsstätte im anderen Ver-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-021-line-025", "source_page": 21, "text": "über Entwürfe, Lieferungen, Einbau oder Bau von gewerb -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-027", "source_page": 21, "text": "lichen, kaufmännischen oder wissenschaftlichen Ausrüstun-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-030", "source_page": 21, "text": "Contracting State, the profits of such permanent establish-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-035", "source_page": 21, "text": "Teils des Vertrages ermittelt, der tatsächlich von der Betriebs-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-052", "source_page": 21, "text": "including studies or surveys of a scientific, geological or tech-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-055", "source_page": 21, "text": "dazugehöriger Blaupausen oder für Beratungs- oder Über-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-063", "source_page": 21, "text": "Ungeachtet der Artikel 10 und 11 können Dividenden und Zin-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-066", "source_page": 21, "text": "Agreement, dividends and interest may be taxed in the Contract-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-070", "source_page": 21, "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung, ein-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-084", "source_page": 21, "text": "b) under the condition that they are deductible in the determina-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-090", "source_page": 21, "text": "a) It is understood that “statutory body” is a legal entity estab-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-100", "source_page": 21, "text": "Goethe-Institut, dem Deutschen Akademischen Austausch-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-103", "source_page": 21, "text": "German Academic Exchange Service (“Deutscher Akademi -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-104", "source_page": 21, "text": "Behörden der Vertragsstaaten im gegenseitigen Einverneh-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-107", "source_page": 21, "text": "mutually agreed by the Contracting States. If such remuner-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-119", "source_page": 21, "text": "whether or not they are liable to general Mauritius tax, especial-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-021-line-122", "source_page": 21, "text": "Licence) bereitstellt, unabhängig davon, ob diese der allge -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-021-line-126", "source_page": 21, "text": "Soweit nach Artikel 26 personenbezogene Daten übermittelt wer-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-022-line-003", "source_page": 22, "text": "a) Die empfangende Stelle kann diese Daten in Überein -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-005", "source_page": 22, "text": "stimmung mit Artikel 26 Absatz 2 nur zu dem von der über-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-009", "source_page": 22, "text": "unterliegt dabei den durch die übermittelnde Stelle vor -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-022-line-018", "source_page": 22, "text": "anderen Zwecke verwendet werden können und die zu -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-022-line-020", "source_page": 22, "text": "ständige Behörde des übermittelnden Staates dieser Ver -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-027", "source_page": 22, "text": "threat to a person of loss of life, bodily harm or loss of liber-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-029", "source_page": 22, "text": "ty, or to protect significant assets and there is danger inher-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-022-line-033", "source_page": 22, "text": "the supplying State must be asked without delay for retro -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-022-line-044", "source_page": 22, "text": "die zweckändernde Verwendung der Informationen ent -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-048", "source_page": 22, "text": "zu übermittelnden Daten und ihre voraussichtliche Erheblich-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-050", "source_page": 22, "text": "keit im Sinne des Artikels 26 Absatz 1 Satz 1 und Verhältnis-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-063", "source_page": 22, "text": "authority of the other Contracting State or that the compe-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-072", "source_page": 22, "text": "durften, übermittelt worden sind, so ist dies der empfangen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-081", "source_page": 22, "text": "for which they were supplied. In the event that the data sup-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-091", "source_page": 22, "text": "agency on a case-by-case basis for the purpose of inform-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-106", "source_page": 22, "text": "Unterbleiben der Information gegenüber dem Informations-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-022-line-130", "source_page": 22, "text": "h) Die übermittelnde und die empfangende Stelle sind ver -" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-022-line-132", "source_page": 22, "text": "pflichtet, die Übermittlung und den Empfang von personen-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation", "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-023-line-011", "source_page": 23, "text": "Die übermittelnde und die empfangende Stelle sind ver -" }, { "flags": [ "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens" ], "line_id": "pdf-023-line-020", "source_page": 23, "text": "Done at Port Louis this 7 th day of October of the year two" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-023-line-021", "source_page": 23, "text": "Geschehen zu Port Louis am 7. Oktober 2011 in zwei Urschrif-" }, { "flags": [ "line-final-hyphen-preserved-no-dehyphenation" ], "line_id": "pdf-023-line-022", "source_page": 23, "text": "ten, jede in deutscher und englischer Sprache, wobei jeder Wort-" } ], "warning": "These flags are not an exhaustive accuracy check. All text remains machine transcription." }