de-philippines-2014-base · encoding recovery evidence

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

Treaty directory · Source supplements

Complete separate source supplements

The signing clause identifies German and English as equally authentic; both are supplied as separate machine transcriptions. No additional authentic language is identified in that clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-philippines-2014-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2013-09-09; consent law 2014-10-27; Gazette publication 2014-10-31; treaty entry into force 2015-12-18 (retained official-article audit evidence); general tax application from 2016-01-01 (BMF 2026 roster, not every tax-specific transition). Consent-law commencement 2014-11-01 is NOT treaty entry into force. Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.

Currentness and later material

The 2013 agreement replaces the 1983-07-22 agreement; retained official-article audit reports predecessor cessation 2015-12-17. Article32 transitional tax rules are retained, not simplified into one universal date. The accompanying protocol is separate. Later amendments, MLI and present applicability are not exhaustively verified.

Evidence, not legal review

Original SHA-256: dc50aca9a4f79da3c8e8983ea48843b67a3adc7e353ceff3b892c1214b1d2c3f

Encoding derivative SHA-256: ebd6a3c48fd192cda37f461929aebf3a58405088ca3f45253d95277c35770c81

18058 mapped blank-glyph occurrences; 2623 geometry-reconciled lines; 701 flagged text regions retained. Flags are not an exhaustive accuracy score. All wording remains unreviewed.

Source glyph proof

Font object 131: /PSXXXR+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.

Font object 137: /HZVHZU+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.

Original physical page evidence

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

Physical PDF page 1

Original PDF page

Original physical PDF page 1 for de-philippines-2014-base

822 schlossen: licht. blatt zu verkünden. Berlin, den 27. Oktober 2014

Physical PDF page 2

Original PDF page

Original physical PDF page 2 for de-philippines-2014-base

Die Bundesrepublik Deutschland und die Republik der Philippinen – von dem Wunsch geleitet, ein Abkommen zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkom- men und vom Vermögen zu schließen,

823 The Federal Republic of Germany and the Republic of the Philippines – Desiring to conclude an Agreement for the Avoidance of Dou- ble Taxation with Respect to Taxes on Income and on Capital,

Physical PDF page 10

Original PDF page

Original physical PDF page 10 for de-philippines-2014-base

und der Gewinne aus Losanleihen. Zuschläge für verspätete Zah- lung gelten nicht als Zinsen im Sinne dieses Artikels. (6) Die Absätze 1 bis 4 sind nicht anzuwenden, wenn der in einem Vertragsstaat ansässige Nutzungsberechtigte im anderen Vertragsstaat, aus dem die Zinsen stammen, eine Geschäfts - tätigkeit durch eine dort gelegene Betriebsstätte oder eine selb-

831 Penalty charges for late payment shall not be regarded as inter- est for the purpose of this Article. (6) The provisions of paragraphs 1 to 4 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which

Physical PDF page 20

Original PDF page

Original physical PDF page 20 for de-philippines-2014-base

Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft- tretens an gerechnet, das Abkommen gegenüber dem anderen Vertragsstaat auf diplomatischem Weg schriftlich kündigen; in diesem Fall ist das Abkommen nicht mehr anzuwenden a) bei den im Abzugsweg erhobenen Steuern auf die Beträge, die am oder nach dem 1. Januar des Kalenderjahrs gezahlt

841 eth day of June in any calendar year beginning after the expira- tion of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect:

Physical PDF page 21

Original PDF page

Original physical PDF page 21 for de-philippines-2014-base

842 Die Bundesrepublik Deutschland und die Republik der Philip- pinen haben die nachstehenden Bestimmungen zum Abkommen vom 9. September 2013 zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermö- gen vereinbart:

The Federal Republic of Germany and the Republic of the Philippines have agreed on the following provisions to the Agree- ment of 9 September 2013 for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital: 1. With reference to Article 2: The term “supplements” as mentioned in subparagraph (b) of