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      "line_id": "pdf-001-line-010",
      "source_page": 1,
      "text": "Der Bundestag hat mit Zustimmung des Bundesrates das folgende Gesetz be-"
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      "text": "der Bundesrepublik Deutschland und der Republik der Philippinen zur Vermei-"
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      "text": "vom Vermögen wird zugestimmt. Das Abkommen wird nachstehend veröffent-"
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      "text": "Das vorstehende Gesetz wird hiermit ausgefertigt. Es ist im Bundesgesetz-"
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      "text": "Desiring to conclude an Agreement for the Avoidance of Dou-"
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      "source_page": 2,
      "text": "Doppelbesteuerung auf dem Gebiet der Steuern vom Einkom-"
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      "line_id": "pdf-002-line-032",
      "source_page": 2,
      "text": "With the intention of pursuing the avoidance of cases of dou-"
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      "line_id": "pdf-002-line-034",
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      "text": "ble taxation as well as of double non-taxation when distinguish-"
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      "flags": [
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      "line_id": "pdf-002-line-053",
      "source_page": 2,
      "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-"
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      "source_page": 2,
      "text": "(2) There shall be regarded as taxes on income and on capi-"
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      "line_id": "pdf-002-line-063",
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      "text": "alle Steuern, die vom Gesamteinkommen, vom Gesamtvermö-"
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      "source_page": 2,
      "text": "tal all taxes imposed on total income, on total capital, or on ele-"
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      "line_id": "pdf-002-line-065",
      "source_page": 2,
      "text": "gen oder von Teilen des Einkommens oder des Vermögens er-"
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      "line_id": "pdf-002-line-070",
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      "text": "amounts of wages or salaries paid by enterprises, as well as tax-"
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      "line_id": "pdf-002-line-071",
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      "text": "Lohnsummensteuern sowie der Steuern vom Vermögenszu-"
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      "line_id": "pdf-002-line-074",
      "source_page": 2,
      "text": "(3) Zu den zurzeit bestehenden Steuern, für die dieses Ab-"
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      "line_id": "pdf-003-line-003",
      "source_page": 3,
      "text": "iii) die Steuer auf das Einkommen von Nachlässen und Treu-"
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      "source_page": 3,
      "text": "(4) This Agreement shall apply also to any identical or sub-"
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      "line_id": "pdf-003-line-027",
      "source_page": 3,
      "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-"
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      "line_id": "pdf-003-line-028",
      "source_page": 3,
      "text": "stantially similar taxes which are imposed after the date of signa-"
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      "line_id": "pdf-003-line-033",
      "source_page": 3,
      "text": "teilen einander die in ihren Steuergesetzen eingetretenen wesent-"
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      "line_id": "pdf-003-line-045",
      "source_page": 3,
      "text": "a) bedeutet der Ausdruck „Philippinen“ die Republik der Philip-"
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      "source_page": 3,
      "text": "and when used in a geographical sense means the archipel-"
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      "text": "Archipel der Republik der Philippinen wie er in ihrer Verfas-"
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      "text": "und des Luftraums, in denen die Philippinen nach dem Völ-"
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      "line_id": "pdf-003-line-066",
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      "text": "Deutschland sowie das an das Küstenmeer angrenzende Ge-"
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      "text": "as well as the area of the sea-bed, its sub-soil and the super-"
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      "text": "biet des Meeresbodens, seines Untergrunds und der darü-"
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      "line_id": "pdf-003-line-070",
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      "text": "ber liegenden Wassersäule, soweit Deutschland dort in Über-"
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      "line_id": "pdf-003-line-075",
      "source_page": 3,
      "text": "for the purpose of exploring, exploiting, conserving and man-"
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      "line_id": "pdf-003-line-084",
      "source_page": 3,
      "text": "Vertragsstaat“ je nach dem Zusammenhang die Bundes -"
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      "line_id": "pdf-003-line-085",
      "source_page": 3,
      "text": "State” mean the Federal Republic of Germany or the Philip-"
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      "line_id": "pdf-003-line-088",
      "source_page": 3,
      "text": "d) umfasst der Ausdruck „Person“ natürliche Personen, Nach-"
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      "line_id": "pdf-003-line-094",
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      "text": "(e) the term “company” means any body corporate or any enti-"
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      "line_id": "pdf-003-line-101",
      "source_page": 3,
      "text": "of the other Contracting State” mean respectively an enter-"
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      "line_id": "pdf-003-line-102",
      "source_page": 3,
      "text": "ein Unternehmen, das von einer in einem Vertragsstaat an-"
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    {
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      "line_id": "pdf-003-line-103",
      "source_page": 3,
      "text": "prise carried on by a resident of a Contracting State or an en-"
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      "line_id": "pdf-003-line-106",
      "source_page": 3,
      "text": "von einer im anderen Vertragsstaat ansässigen Person be-"
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      "line_id": "pdf-003-line-109",
      "source_page": 3,
      "text": "g) bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-"
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      "line_id": "pdf-004-line-008",
      "source_page": 4,
      "text": "alle natürlichen Personen, die die philippinische Staats-"
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      "line_id": "pdf-004-line-009",
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      "text": "any individual possessing the nationality of the Philip-"
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      "line_id": "pdf-004-line-012",
      "source_page": 4,
      "text": "Personengesellschaften oder anderen Personenvereini-"
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      "line_id": "pdf-004-line-019",
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      "text": "alle Deutschen im Sinne des Grundgesetzes für die Bun-"
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      "text": "Federal Republic of Germany and any legal person, part-"
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      "line_id": "pdf-004-line-023",
      "source_page": 4,
      "text": "Personengesellschaften und anderen Personenvereini-"
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      "line_id": "pdf-004-line-025",
      "source_page": 4,
      "text": "gungen, die nach dem in der Bundesrepublik Deutsch-"
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      "text": "in den Philippinen den Finanzminister oder seinen Bevoll-"
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      "flags": [
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      "line_id": "pdf-004-line-036",
      "source_page": 4,
      "text": "ii) in der Bundesrepublik Deutschland das Bundesministe-"
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      "text": "(ii) in the case of the Federal Republic of Germany the Fed-"
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      "text": "rium der Finanzen oder die Behörde, an die es seine Be-"
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      "line_id": "pdf-004-line-039",
      "source_page": 4,
      "text": "eral Ministry of Finance or the agency to which it has del-"
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      "flags": [
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      "line_id": "pdf-004-line-042",
      "source_page": 4,
      "text": "(2) Bei der Anwendung dieses Abkommens durch einen Ver-"
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      "line_id": "pdf-004-line-044",
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      "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes erfor-"
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      "line_id": "pdf-004-line-046",
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      "text": "dert, jeder im Abkommen nicht definierte Ausdruck die Bedeu-"
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      "line_id": "pdf-004-line-049",
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      "text": "that time under the law of that State for the purposes of the tax-"
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      "line_id": "pdf-004-line-051",
      "source_page": 4,
      "text": "es to which this Agreement applies, any meaning under the ap-"
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      "line_id": "pdf-004-line-052",
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      "text": "gilt, wobei die Bedeutung nach dem in diesem Staat anzuwen-"
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      "line_id": "pdf-004-line-066",
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      "text": "that State, is liable to tax therein by reason of his domicile, resi-"
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    {
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      "line_id": "pdf-004-line-067",
      "source_page": 4,
      "text": "ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung, des Or-"
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    {
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      "line_id": "pdf-004-line-068",
      "source_page": 4,
      "text": "dence, place of management, place of incorporation or any oth-"
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      "text": "tes ihrer Gründung oder eines anderen ähnlichen Merkmals steu-"
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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": "eine ständige Wohnstätte verfügt; verfügt sie in beiden Staa-"
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      "line_id": "pdf-004-line-082",
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      "text": "he has a permanent home available to him; if he has a perma-"
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      "line_id": "pdf-004-line-086",
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      "text": "deemed to be a resident only of the State with which his per-"
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      "text": "wirtschaftlichen Beziehungen hat (Mittelpunkt der Lebens -"
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      "source_page": 4,
      "text": "sonal and economic relations are closer (centre of vital inter-"
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      "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-"
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      "text": "der Staaten, so regeln die zuständigen Behörden der Ver-"
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      "text": "(3) Where by reason of the provisions of paragraph 1 a per-"
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      "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts -"
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      "line_id": "pdf-004-line-121",
      "source_page": 4,
      "text": "State in which its place of effective management is situated can-"
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      "line_id": "pdf-005-line-004",
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      "text": "(4) A partnership is deemed to be a resident of the Federal Re-"
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    {
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      "line_id": "pdf-005-line-005",
      "source_page": 5,
      "text": "Deutschland ansässig, sofern sich der Ort ihrer tatsächlichen Ge-"
    },
    {
      "flags": [
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      "source_page": 5,
      "text": "public of Germany if its place of effective management is situat-"
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    {
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      "line_id": "pdf-005-line-017",
      "source_page": 5,
      "text": "Geschäftstätigkeit eines Unternehmens ganz oder teilweise aus-"
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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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    {
      "flags": [
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      "text": "oder eine andere Stätte der Ausbeutung natürlicher Ressour-"
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    {
      "flags": [
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      "text": "a) eine Bauausführung oder Montage oder damit zusammen-"
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      "text": "(a) A building site, a construction, assembly or installation proj-"
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      "text": "b) die Erbringung von Dienstleistungen, einschließlich Bera-"
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      "text": "tungsleistungen, durch ein Unternehmen mithilfe von Ange-"
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      "text": "Zweck verpflichteten Mitarbeitern, jedoch nur, wenn Tätig -"
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      "text": "von zwölf Monaten insgesamt mehr als sechs Monate an -"
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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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      ],
      "line_id": "pdf-005-line-072",
      "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-074",
      "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-078",
      "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-086",
      "source_page": 5,
      "text": "purpose of purchasing goods or merchandise or of collect-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-091",
      "source_page": 5,
      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-093",
      "source_page": 5,
      "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-101",
      "source_page": 5,
      "text": "(e), provided that the overall activity of the fixed place of busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-102",
      "source_page": 5,
      "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-104",
      "source_page": 5,
      "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-107",
      "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-119",
      "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-121",
      "source_page": 5,
      "text": "keiten eine Betriebsstätte, es sei denn, diese Tätigkeiten be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-005",
      "source_page": 6,
      "text": "würden sie durch eine feste Geschäftseinrichtung ausgeübt, die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-007",
      "source_page": 6,
      "text": "se Einrichtung nach dem genannten Absatz nicht zu einer Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-019",
      "source_page": 6,
      "text": "Personen im Rahmen ihrer ordentlichen Geschäftstätigkeit han-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-023",
      "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-024",
      "source_page": 6,
      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-025",
      "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-030",
      "source_page": 6,
      "text": "Weise) ihre Geschäftstätigkeit ausübt, wird keine der beiden Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-031",
      "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-038",
      "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-042",
      "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-047",
      "source_page": 6,
      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-052",
      "source_page": 6,
      "text": "property in question is situated. The term shall in any case in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-069",
      "source_page": 6,
      "text": "(3) The provisions of paragraph 1 shall apply to income de-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-071",
      "source_page": 6,
      "text": "rived from the direct use, letting, or use in any other form of im-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-074",
      "source_page": 6,
      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-006-line-078",
      "source_page": 6,
      "text": "unbeweglichem Vermögen, das der Ausübung einer selbstän -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-086",
      "source_page": 6,
      "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-088",
      "source_page": 6,
      "text": "nen nur in diesem Staat besteuert werden, es sei denn, das Un-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-089",
      "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-091",
      "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-092",
      "source_page": 6,
      "text": "durch eine dort gelegene Betriebsstätte aus. Übt das Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-097",
      "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-101",
      "source_page": 6,
      "text": "(2) Übt ein Unternehmen eines Vertragsstaats seine Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-102",
      "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-103",
      "source_page": 6,
      "text": "schäftstätigkeit im anderen Vertragsstaat durch eine dort gele-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-104",
      "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-106",
      "source_page": 6,
      "text": "tracting State through a permanent establishment situated there-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-107",
      "source_page": 6,
      "text": "in jedem Vertragsstaat dieser Betriebsstätte die Gewinne zuge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-114",
      "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-115",
      "source_page": 6,
      "text": "dem Unternehmen, dessen Betriebsstätte sie ist, völlig unabhän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-119",
      "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-120",
      "source_page": 6,
      "text": "(3) In the determination of the profits of a permanent estab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-121",
      "source_page": 6,
      "text": "den die für die Geschäftstätigkeit dieser Betriebsstätte entstan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-123",
      "source_page": 6,
      "text": "denen Aufwendungen, einschließlich der Geschäftsführungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-126",
      "source_page": 6,
      "text": "establishment including executive and general administrative ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-003",
      "source_page": 7,
      "text": "sind dagegen Beträge, die die Betriebsstätte (nicht zur Erstat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-005",
      "source_page": 7,
      "text": "tung tatsächlicher Aufwendungen) als Lizenzgebühren, Vergü-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-009",
      "source_page": 7,
      "text": "Patenten oder anderen Rechten oder als Provisionen für be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-010",
      "source_page": 7,
      "text": "or any of its other offices, by way of royalties, fees, or other sim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-011",
      "source_page": 7,
      "text": "stimmte Dienstleistungen oder für eine Geschäftsführungstätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-014",
      "source_page": 7,
      "text": "way of commission, for specific services performed or for man-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-015",
      "source_page": 7,
      "text": "Betriebsstätte gewährte Darlehen gegebenenfalls an das Stamm-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-017",
      "source_page": 7,
      "text": "haus des Unternehmens oder an eine seiner sonstigen Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-018",
      "source_page": 7,
      "text": "of interest on moneys lent to the permanent establishment. Like-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-020",
      "source_page": 7,
      "text": "wise, no account shall be taken, in the determination of the prof-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-022",
      "source_page": 7,
      "text": "its of a permanent establishment, for amounts charged (other-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-025",
      "source_page": 7,
      "text": "einer seiner sonstigen Geschäftsstellen (nicht zur Erstattung tat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-029",
      "source_page": 7,
      "text": "oder andere vergleichbare Zahlungen für die Nutzung von Paten-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-032",
      "source_page": 7,
      "text": "way of commission for specific services performed or for man-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-040",
      "source_page": 7,
      "text": "(4) Soweit es in einem Vertragsstaat üblich ist, die einer Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-042",
      "source_page": 7,
      "text": "triebsstätte zuzurechnenden Gewinne durch Aufteilung der Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-043",
      "source_page": 7,
      "text": "determine the profits to be attributed to a permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-044",
      "source_page": 7,
      "text": "samtgewinne des Unternehmens auf seine einzelnen Teile zu er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-047",
      "source_page": 7,
      "text": "enterprise to its various parts, nothing in paragraph 2 shall pre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-058",
      "source_page": 7,
      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-063",
      "source_page": 7,
      "text": "(6) For the purposes of the preceding paragraphs of this Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-064",
      "source_page": 7,
      "text": "Artikels sind die der Betriebsstätte zuzurechnenden Gewinne je-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-066",
      "source_page": 7,
      "text": "des Jahr auf dieselbe Art zu ermitteln, es sei denn, dass ausrei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-070",
      "source_page": 7,
      "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-072",
      "source_page": 7,
      "text": "keln dieses Abkommens behandelt werden, so werden die Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-074",
      "source_page": 7,
      "text": "stimmungen jener Artikel durch die Bestimmungen dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-083",
      "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-084",
      "source_page": 7,
      "text": "dem Betrieb von Seeschiffen oder Luftfahrzeugen im internatio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-088",
      "source_page": 7,
      "text": "(2) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-095",
      "source_page": 7,
      "text": "that other State but the tax so charged shall not exceed the less-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-099",
      "source_page": 7,
      "text": "a) eineinhalb Prozent der Bruttoeinnahmen aus Quellen im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-103",
      "source_page": 7,
      "text": "b) den niedrigsten Satz, den die Philippinen auf Gewinne glei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-111",
      "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-114",
      "source_page": 7,
      "text": "so gilt er als in dem Vertragsstaat gelegen, in dem der Heimat -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-116",
      "source_page": 7,
      "text": "hafen des Schiffes liegt, oder, wenn kein Heimathafen vorhan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-121",
      "source_page": 7,
      "text": "(4) Absätze 1 und 2 gelten auch für Gewinne aus der Beteili-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-123",
      "source_page": 7,
      "text": "gung an einem Pool, einer Betriebsgemeinschaft oder einer in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-124",
      "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-008-line-009",
      "source_page": 8,
      "text": "a) ein Unternehmen eines Vertragsstaats unmittelbar oder mit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-011",
      "source_page": 8,
      "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-012",
      "source_page": 8,
      "text": "indirectly in the management, control or capital of an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-016",
      "source_page": 8,
      "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-017",
      "source_page": 8,
      "text": "(b) the same persons participate directly or indirectly in the man-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-018",
      "source_page": 8,
      "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-023",
      "source_page": 8,
      "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-025",
      "source_page": 8,
      "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-031",
      "source_page": 8,
      "text": "dürfen die Gewinne, die eines der Unternehmen ohne diese Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-038",
      "source_page": 8,
      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-039",
      "source_page": 8,
      "text": "(2) Where a Contracting State includes in the profits of an en-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-040",
      "source_page": 8,
      "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-042",
      "source_page": 8,
      "text": "chend besteuert –, mit denen ein Unternehmen des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-046",
      "source_page": 8,
      "text": "sich bei den zugerechneten Gewinnen um solche, die das Un-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-047",
      "source_page": 8,
      "text": "which would have accrued to the enterprise of the first-men-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-048",
      "source_page": 8,
      "text": "ternehmen des erstgenannten Staates erzielt hätte, wenn die zwi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-051",
      "source_page": 8,
      "text": "had been those which would have been made between inde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-052",
      "source_page": 8,
      "text": "gleichen gewesen wären, die unabhängige Unternehmen mitei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-053",
      "source_page": 8,
      "text": "pendent enterprises, then that other State shall make an appro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-054",
      "source_page": 8,
      "text": "nander vereinbaren würden, so nimmt der andere Staat eine ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-059",
      "source_page": 8,
      "text": "be had to the other provisions of this Agreement and the compe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-060",
      "source_page": 8,
      "text": "dieses Abkommens zu berücksichtigen; erforderlichenfalls wer-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-061",
      "source_page": 8,
      "text": "tent authorities of the Contracting States shall, if necessary, con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-062",
      "source_page": 8,
      "text": "den die zuständigen Behörden der Vertragsstaaten einander kon-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-069",
      "source_page": 8,
      "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-070",
      "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-075",
      "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-076",
      "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-079",
      "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-080",
      "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-082",
      "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-083",
      "source_page": 8,
      "text": "in dem anderen Vertragsstaat ansässige Person ist, nicht über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-086",
      "source_page": 8,
      "text": "a) 5 Prozent des Bruttobetrags der Dividenden, wenn der Nut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-087",
      "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-088",
      "source_page": 8,
      "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-091",
      "source_page": 8,
      "text": "holds directly at least 70 per cent of the capital of the compa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-092",
      "source_page": 8,
      "text": "des Kapitals der die Dividenden zahlenden Gesellschaft ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-095",
      "source_page": 8,
      "text": "b) 10 Prozent des Bruttobetrags der Dividenden, wenn der Nut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-096",
      "source_page": 8,
      "text": "(b) 10 per cent of the gross amount of the dividends if the ben-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-097",
      "source_page": 8,
      "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-100",
      "source_page": 8,
      "text": "holds directly at least 25 per cent of the capital of the compa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-101",
      "source_page": 8,
      "text": "des Kapitals der die Dividenden zahlenden Gesellschaft ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-110",
      "source_page": 8,
      "text": "Bezug auf die Gewinne, aus denen die Dividenden gezahlt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-115",
      "source_page": 8,
      "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-117",
      "source_page": 8,
      "text": "scheinen, Kuxen, Gründeranteilen oder anderen Rechten (aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-120",
      "source_page": 8,
      "text": "participating in profits, as well as other income which is subject-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-121",
      "source_page": 8,
      "text": "Einkünfte, die nach dem Recht des Staates, in dem die ausschüt-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-123",
      "source_page": 8,
      "text": "tende Gesellschaft ansässig ist, den Einkünften aus Aktien steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-003",
      "source_page": 9,
      "text": "erlich gleichgestellt sind, sowie Ausschüttungen auf Anteilschei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-010",
      "source_page": 9,
      "text": "beneficial owner of the dividends, being a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-015",
      "source_page": 9,
      "text": "Betriebsstätte oder eine selbständige Arbeit durch eine dort ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-018",
      "source_page": 9,
      "text": "other State independent personal services from a fixed base sit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-021",
      "source_page": 9,
      "text": "oder festen Einrichtung gehört. In diesem Fall ist Artikel 7 bezie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-022",
      "source_page": 9,
      "text": "are paid is effectively connected with such permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-030",
      "source_page": 9,
      "text": "dieser andere Staat weder die von der Gesellschaft gezahlten Di-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-033",
      "source_page": 9,
      "text": "the company, except insofar as such dividends are paid to a res-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-036",
      "source_page": 9,
      "text": "die Beteiligung, für die die Dividenden gezahlt werden, tatsäch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-037",
      "source_page": 9,
      "text": "which the dividends are paid is effectively connected with a per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-038",
      "source_page": 9,
      "text": "lich zu einer im anderen Staat gelegenen Betriebsstätte oder fes-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-046",
      "source_page": 9,
      "text": "Gewinne ganz oder teilweise aus im anderen Staat erzielten Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-049",
      "source_page": 9,
      "text": "(6) Dieser Artikel hindert die Vertragsstaaten nicht daran, ne-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-052",
      "source_page": 9,
      "text": "from imposing, apart from the corporate income tax, a tax on re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-053",
      "source_page": 9,
      "text": "Steuer auf die Abführung von Gewinnen von einer Zweignieder-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-055",
      "source_page": 9,
      "text": "lassung an ihr Stammhaus zu erheben, sofern die Steuer 10 Pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-064",
      "source_page": 9,
      "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-065",
      "source_page": 9,
      "text": "im anderen Vertragsstaat ansässige Person gezahlt werden, kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-070",
      "source_page": 9,
      "text": "(2) However, such interest may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-071",
      "source_page": 9,
      "text": "aus dem sie stammen, nach dem Recht dieses Staates besteu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-090",
      "source_page": 9,
      "text": "Gewährleistungen der Bundesrepublik Deutschland für Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-091",
      "source_page": 9,
      "text": "a loan guaranteed by the Federal Republic of Germany in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-092",
      "source_page": 9,
      "text": "fuhren oder Direktinvestitionen im Ausland gedecktes Darle-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-096",
      "source_page": 9,
      "text": "die Deutsche Bundesbank, die Kreditanstalt für Wiederauf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-098",
      "source_page": 9,
      "text": "bau oder die DEG – Deutsche Investitions- und Entwick-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-099",
      "source_page": 9,
      "text": "the DEG – Deutsche Investitions-und Entwicklungsge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-100",
      "source_page": 9,
      "text": "lungsgesellschaft mbH gezahlt werden, sind von der philippi -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-111",
      "source_page": 9,
      "text": "a) im Zusammenhang mit dem Verkauf gewerblicher, kaufmän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-112",
      "source_page": 9,
      "text": "(a) in connection with the sale of commercial or scientific equip-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-117",
      "source_page": 9,
      "text": "(b) in connection with the sale of goods by an enterprise to an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-120",
      "source_page": 9,
      "text": "(5) Der in diesem Artikel verwendete Ausdruck „Zinsen“ be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-122",
      "source_page": 9,
      "text": "deutet Einkünfte aus Forderungen jeder Art, auch wenn die For-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-123",
      "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-127",
      "source_page": 9,
      "text": "debtor’s profits, and in particular, income from government secu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-003",
      "source_page": 10,
      "text": "und der Gewinne aus Losanleihen. Zuschläge für verspätete Zah-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-004",
      "source_page": 10,
      "text": "Penalty charges for late payment shall not be regarded as inter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-010-line-011",
      "source_page": 10,
      "text": "Vertragsstaat, aus dem die Zinsen stammen, eine Geschäfts -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-013",
      "source_page": 10,
      "text": "tätigkeit durch eine dort gelegene Betriebsstätte oder eine selb-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-015",
      "source_page": 10,
      "text": "ständige Arbeit durch eine dort gelegene feste Einrichtung aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-019",
      "source_page": 10,
      "text": "tatsächlich zu dieser Betriebsstätte oder festen Einrichtung ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-021",
      "source_page": 10,
      "text": "hört. In diesem Fall ist Artikel 7 beziehungsweise Artikel 14 anzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-031",
      "source_page": 10,
      "text": "person paying the interest, whether he is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-032",
      "source_page": 10,
      "text": "er in einem Vertragsstaat ansässig ist oder nicht, in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-033",
      "source_page": 10,
      "text": "tracting State or not, has in a Contracting State a permanent es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-035",
      "source_page": 10,
      "text": "tablishment or a fixed base in connection with which the indebt-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-040",
      "source_page": 10,
      "text": "und trägt die Betriebsstätte oder die feste Einrichtung die Zin-"
    },
    {
      "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-045",
      "source_page": 10,
      "text": "(8) Bestehen zwischen dem Schuldner und dem Nutzungs -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-049",
      "source_page": 10,
      "text": "besondere Beziehungen und übersteigen deshalb die Zinsen, ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-055",
      "source_page": 10,
      "text": "vereinbart hätten, so wird dieser Artikel nur auf den letzteren Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-010-line-059",
      "source_page": 10,
      "text": "nach dem Recht eines jeden Vertragsstaats und unter Berück-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-060",
      "source_page": 10,
      "text": "case, the excess part of the payments shall remain taxable ac-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-061",
      "source_page": 10,
      "text": "sichtigung der anderen Bestimmungen dieses Abkommens be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-070",
      "source_page": 10,
      "text": "(1) Royalties arising in a Contracting State and paid to a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-071",
      "source_page": 10,
      "text": "an eine im anderen Vertragsstaat ansässige Person gezahlt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-075",
      "source_page": 10,
      "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-076",
      "source_page": 10,
      "text": "(2) However, such royalties may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-077",
      "source_page": 10,
      "text": "tragsstaat, aus dem sie stammen, nach dem Recht dieses Staa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-079",
      "source_page": 10,
      "text": "tes besteuert werden; die Steuer darf aber, wenn der Nutzungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-086",
      "source_page": 10,
      "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenzgebüh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-087",
      "source_page": 10,
      "text": "(3) The term “royalties” as used in this Article means pay-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-090",
      "source_page": 10,
      "text": "für das Recht auf Benutzung von Urheberrechten an literari-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-092",
      "source_page": 10,
      "text": "schen, künstlerischen oder wissenschaftlichen Werken, ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-094",
      "source_page": 10,
      "text": "schließlich kinematografischer Filme, von Patenten, Warenzei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-095",
      "source_page": 10,
      "text": "model, plan, secret formula or process, or for information con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-100",
      "source_page": 10,
      "text": "oder wissenschaftlicher Erfahrungen gezahlt werden. Der Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-101",
      "source_page": 10,
      "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-010-line-106",
      "source_page": 10,
      "text": "Bildern oder sonstigen vergleichbaren Persönlichkeitsrechten so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-113",
      "source_page": 10,
      "text": "beneficial owner of the royalties, being a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-114",
      "source_page": 10,
      "text": "Vertragsstaat, aus dem die Lizenzgebühren stammen, eine Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-117",
      "source_page": 10,
      "text": "which the royalties arise, through a permanent establishment sit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-119",
      "source_page": 10,
      "text": "uated therein, or performs in that other State independent per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-120",
      "source_page": 10,
      "text": "ausübt und die Rechte oder Vermögenswerte, für die die Lizenz-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-123",
      "source_page": 10,
      "text": "or property in respect of which the royalties are paid is effective-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-124",
      "source_page": 10,
      "text": "oder festen Einrichtung gehören. In diesem Fall ist Artikel 7 bezie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-004",
      "source_page": 11,
      "text": "person paying the royalties, whether he is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-006",
      "source_page": 11,
      "text": "tracting State or not, has in a Contracting State a permanent es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-009",
      "source_page": 11,
      "text": "Einrichtung und ist die Verpflichtung zur Zahlung der Lizenzge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-019",
      "source_page": 11,
      "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungsbe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-021",
      "source_page": 11,
      "text": "rechtigten oder zwischen jedem von ihnen und einem Dritten be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-023",
      "source_page": 11,
      "text": "sondere Beziehungen und übersteigen deshalb die Lizenzgebüh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-027",
      "source_page": 11,
      "text": "den Schuldner und Nutzungsberechtigter ohne diese Beziehun-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-029",
      "source_page": 11,
      "text": "gen vereinbart hätten, so wird dieser Artikel nur auf den letzte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-030",
      "source_page": 11,
      "text": "the beneficial owner in the absence of such relationship, the pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-033",
      "source_page": 11,
      "text": "Betrag nach dem Recht eines jeden Vertragsstaats und unter Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-034",
      "source_page": 11,
      "text": "amount. In such case, the excess part of the payments shall re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-043",
      "source_page": 11,
      "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-046",
      "source_page": 11,
      "text": "alienation of immovable property referred to in Article 6 and sit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-061",
      "source_page": 11,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-065",
      "source_page": 11,
      "text": "zu einer festen Einrichtung gehört, die einer in einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-069",
      "source_page": 11,
      "text": "Arbeit im anderen Vertragsstaat zur Verfügung steht, einschließ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-070",
      "source_page": 11,
      "text": "for the purpose of performing independent personal services, in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-072",
      "source_page": 11,
      "text": "cluding such gains from the alienation of such a permanent es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-075",
      "source_page": 11,
      "text": "einer solchen festen Einrichtung erzielt werden, können im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-011-line-078",
      "source_page": 11,
      "text": "(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-079",
      "source_page": 11,
      "text": "(4) Gains from the alienation of ships or aircraft operated in in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-083",
      "source_page": 11,
      "text": "from the alienation of movable property pertaining to the opera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-086",
      "source_page": 11,
      "text": "Schiffe oder Luftfahrzeuge dient, können nur in diesem Staat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-090",
      "source_page": 11,
      "text": "nicht genannten Vermögens können nur in dem Vertragsstaat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-091",
      "source_page": 11,
      "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-011-line-098",
      "source_page": 11,
      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige natür-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-099",
      "source_page": 11,
      "text": "(1) Income derived by an individual who is a resident of a Con-"
    },
    {
      "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-100",
      "source_page": 11,
      "text": "liche Person aus einem freien Beruf oder aus sonstiger selb -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-101",
      "source_page": 11,
      "text": "tracting State in respect of professional services or other activi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-104",
      "source_page": 11,
      "text": "werden. Diese Einkünfte können jedoch auch im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-108",
      "source_page": 11,
      "text": "a) dieser Person im anderen Staat für die Ausübung ihrer Tätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-114",
      "source_page": 11,
      "text": "Staat besteuert werden, als sie dieser festen Einrichtung zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-118",
      "source_page": 11,
      "text": "(b) he is present in that other State for a period or periods ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-120",
      "source_page": 11,
      "text": "ceeding in the aggregate 183 days in any twelve-month pe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-123",
      "source_page": 11,
      "text": "Staat besteuert werden, als sie aus der im anderen Staat aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-003",
      "source_page": 12,
      "text": "(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die selb-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-004",
      "source_page": 12,
      "text": "(2) The term “professional services” includes especially inde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-006",
      "source_page": 12,
      "text": "pendent scientific, literary, artistic, educational or teaching activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-009",
      "source_page": 12,
      "text": "Tätigkeit der Ärzte, Zahnärzte, Rechtsanwälte, Ingenieure, Archi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-018",
      "source_page": 12,
      "text": "und ähnliche Vergütungen, die eine in einem Vertragsstaat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-020",
      "source_page": 12,
      "text": "sässige Person aus unselbständiger Arbeit bezieht, nur in die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-022",
      "source_page": 12,
      "text": "sem Staat besteuert werden, es sei denn, die Arbeit wird im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-023",
      "source_page": 12,
      "text": "only in that State unless the employment is exercised in the oth-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-025",
      "source_page": 12,
      "text": "er Contracting State. If the employment is so exercised, such re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-026",
      "source_page": 12,
      "text": "können die dafür bezogenen Vergütungen im anderen Staat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-031",
      "source_page": 12,
      "text": "(2) Notwithstanding the provisions of paragraph 1, remunera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-032",
      "source_page": 12,
      "text": "in einem Vertragsstaat ansässige Person für eine im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-034",
      "source_page": 12,
      "text": "tragsstaat ausgeübte unselbständige Arbeit bezieht, nur im erst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-039",
      "source_page": 12,
      "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-012-line-043",
      "source_page": 12,
      "text": "month period commencing or ending in the fiscal year con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-046",
      "source_page": 12,
      "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-051",
      "source_page": 12,
      "text": "c) die Vergütungen nicht von einer Betriebsstätte oder einer fes-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-053",
      "source_page": 12,
      "text": "ten Einrichtung getragen werden, die der Arbeitgeber im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-056",
      "source_page": 12,
      "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-060",
      "source_page": 12,
      "text": "Bord eines von einem Unternehmen eines Vertragsstaats im in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-061",
      "source_page": 12,
      "text": "aboard a ship or aircraft operated in international traffic by an en-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-070",
      "source_page": 12,
      "text": "Directors’ fees and other similar payments derived by a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-073",
      "source_page": 12,
      "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-075",
      "source_page": 12,
      "text": "rats einer Gesellschaft bezieht, die im anderen Vertragsstaat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-083",
      "source_page": 12,
      "text": "(1) Notwithstanding the provisions of Articles 7, 14 and 15, in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-085",
      "source_page": 12,
      "text": "come derived by a resident of a Contracting State as an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-089",
      "source_page": 12,
      "text": "artiste, or a musician, or as a sportsman, from his personal activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-090",
      "source_page": 12,
      "text": "ausgeübten Tätigkeit bezieht, im anderen Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-094",
      "source_page": 12,
      "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-098",
      "source_page": 12,
      "text": "dem Künstler oder Sportler selbst, sondern einer anderen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-099",
      "source_page": 12,
      "text": "not to the entertainer or sportsman himself but to another per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-103",
      "source_page": 12,
      "text": "7, 14 and 15, be taxed in the Contracting State in which the ac-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-109",
      "source_page": 12,
      "text": "from the exercise of activities by artistes or sportsmen in a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-111",
      "source_page": 12,
      "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-116",
      "source_page": 12,
      "text": "von einer im anderen Staat als gemeinnützig anerkannten Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-117",
      "source_page": 12,
      "text": "which in that other State is recognised as a charitable organisa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-118",
      "source_page": 12,
      "text": "tion. In such a case the income may be taxed only in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-121",
      "source_page": 12,
      "text": "in dem Vertragsstaat besteuert werden, in dem die Person an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-013-line-007",
      "source_page": 13,
      "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhege -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-008",
      "source_page": 13,
      "text": "(1) Subject to the provisions of paragraph 2 of Article 19, pen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-015",
      "source_page": 13,
      "text": "(2) Bezüge, die eine in einem Vertragsstaat ansässige natür -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-017",
      "source_page": 13,
      "text": "liche Person aus der gesetzlichen Sozialversicherung des ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-023",
      "source_page": 13,
      "text": "(3) Wiederkehrende und einmalige Vergütungen, die ein Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-025",
      "source_page": 13,
      "text": "tragsstaat oder eine seiner Gebietskörperschaften an eine im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-027",
      "source_page": 13,
      "text": "deren Vertragsstaat ansässige Person als Entschädigung für po-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-030",
      "source_page": 13,
      "text": "the other Contracting State as compensation for political perse-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-032",
      "source_page": 13,
      "text": "cution or for an injury or damage sustained as a result of war (in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-035",
      "source_page": 13,
      "text": "Impfung oder ähnlicher Vorkommnisse zahlt, können abwei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-036",
      "source_page": 13,
      "text": "service or of a crime, vaccination or a similar event shall be tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-037",
      "source_page": 13,
      "text": "chend von Absatz 1 nur im erstgenannten Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-041",
      "source_page": 13,
      "text": "(4) The term “annuities” means certain amounts payable peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-045",
      "source_page": 13,
      "text": "period of time, under an obligation to make the payments in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-048",
      "source_page": 13,
      "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-059",
      "source_page": 13,
      "text": "Ruhegehälter, die von einem Vertragsstaat, einem seiner Län-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-060",
      "source_page": 13,
      "text": "pension, paid by a Contracting State, a Land, a political sub-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-061",
      "source_page": 13,
      "text": "der oder einer ihrer Gebietskörperschaften oder einer ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-063",
      "source_page": 13,
      "text": "ren juristischen Person des öffentlichen Rechts dieses Staa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-069",
      "source_page": 13,
      "text": "anderen juristischen Person des öffentlichen Rechts geleis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-071",
      "source_page": 13,
      "text": "teten Dienste gezahlt werden, können nur in diesem Staat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-073",
      "source_page": 13,
      "text": "b) Diese Vergütungen können jedoch nur im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-074",
      "source_page": 13,
      "text": "(b) However, such remuneration shall be taxable only in the oth-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-075",
      "source_page": 13,
      "text": "staat besteuert werden, wenn die Dienste in diesem Staat ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-077",
      "source_page": 13,
      "text": "leistet werden und die natürliche Person in diesem Staat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-083",
      "source_page": 13,
      "text": "ii) nicht ausschließlich deshalb in diesem Staat ansässig ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-084",
      "source_page": 13,
      "text": "(ii) did not become a resident of that State solely for the pur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-089",
      "source_page": 13,
      "text": "a) Ruhegehälter, die von einem Vertragsstaat, einem seiner Län-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-090",
      "source_page": 13,
      "text": "(a) Any pension paid by, or out of funds created by, a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-097",
      "source_page": 13,
      "text": "Gebietskörperschaften oder einer anderen juristischen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-104",
      "source_page": 13,
      "text": "juristischen Person des öffentlichen Rechts geleisteten Diens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-105",
      "source_page": 13,
      "text": "te gezahlt werden, können nur in diesem Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-107",
      "source_page": 13,
      "text": "b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-109",
      "source_page": 13,
      "text": "staat besteuert werden, wenn die natürliche Person in die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-110",
      "source_page": 13,
      "text": "Contracting State if the individual is a resident of, and a na-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-111",
      "source_page": 13,
      "text": "sem Staat ansässig und ein Staatsangehöriger dieses Staa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-114",
      "source_page": 13,
      "text": "(3) Auf Löhne, Gehälter, Ruhegehälter und ähnliche Vergütun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-116",
      "source_page": 13,
      "text": "gen für Dienstleistungen, die im Zusammenhang mit einer Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-117",
      "source_page": 13,
      "text": "salaries, wages, pensions, and other similar remuneration in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-120",
      "source_page": 13,
      "text": "ihrer Gebietskörperschaften oder einer anderen juristischen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-121",
      "source_page": 13,
      "text": "on by a Contracting State, a Land, a political subdivision or a lo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-003",
      "source_page": 14,
      "text": "(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rah-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-004",
      "source_page": 14,
      "text": "(4) The provisions of paragraph 1 shall likewise apply in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-007",
      "source_page": 14,
      "text": "eines Vertragsstaats, eines seiner Länder oder einer ihrer Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-011",
      "source_page": 14,
      "text": "Staat, dem Land oder der Gebietskörperschaft bereitgestellt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-012",
      "source_page": 14,
      "text": "that State, Land, political subdivision or local authority, to a spe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-020",
      "source_page": 14,
      "text": "die vom oder für das Goethe-Institut oder den Deutschen Akade-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-022",
      "source_page": 14,
      "text": "mischen Austauschdienst der Bundesrepublik Deutschland ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-023",
      "source_page": 14,
      "text": "the German Academic Exchange Service (“Deutscher Akademi -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-030",
      "source_page": 14,
      "text": "vereinbart werden. Werden diese Vergütungen im Gründungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-031",
      "source_page": 14,
      "text": "competent authorities by mutual agreement. If such remunera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-039",
      "source_page": 14,
      "text": "Eine natürliche Person, die sich auf Einladung eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-041",
      "source_page": 14,
      "text": "staats oder einer Universität, Hochschule, Schule, eines Muse-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-049",
      "source_page": 14,
      "text": "einer Lehrtätigkeit, zum Halten von Vorlesungen oder zur Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-053",
      "source_page": 14,
      "text": "und die im anderen Vertragsstaat ansässig ist oder dort unmittel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-057",
      "source_page": 14,
      "text": "in dem erstgenannten Staat mit ihren für diese Tätigkeit bezoge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-059",
      "source_page": 14,
      "text": "nen Vergütungen von der Steuer befreit, vorausgesetzt, dass die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-070",
      "source_page": 14,
      "text": "of the other Contracting State and who is present in the first-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-072",
      "source_page": 14,
      "text": "mentioned State solely for the purpose of his education or train-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-073",
      "source_page": 14,
      "text": "ansässig waren, für Unterhalt, Studium oder Ausbildung erhal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-075",
      "source_page": 14,
      "text": "ten, dürfen im erstgenannten Staat nicht besteuert werden, so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-076",
      "source_page": 14,
      "text": "training shall not be taxed in that State, provided that such pay-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-081",
      "source_page": 14,
      "text": "(2) With respect to paragraph 1, in respect of grants, scholar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-083",
      "source_page": 14,
      "text": "ships and remuneration from employment not covered by para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-085",
      "source_page": 14,
      "text": "graph 1, a student or business apprentice described in para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-086",
      "source_page": 14,
      "text": "fallende Zuschüsse, Stipendien und Vergütungen aus unselb-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-090",
      "source_page": 14,
      "text": "-vergünstigungen oder -ermäßigungen, die im Gastland ansässi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-099",
      "source_page": 14,
      "text": "(1) Items of income of a resident of a Contracting State, wher-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-100",
      "source_page": 14,
      "text": "die in den vorstehenden Artikeln nicht behandelt wurden, kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-101",
      "source_page": 14,
      "text": "ever arising, not dealt with in the foregoing Articles of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-102",
      "source_page": 14,
      "text": "nen ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-105",
      "source_page": 14,
      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-107",
      "source_page": 14,
      "text": "lichem Vermögen nicht anzuwenden, wenn der in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-112",
      "source_page": 14,
      "text": "business in the other Contracting State through a permanent es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-113",
      "source_page": 14,
      "text": "eine selbständige Arbeit durch eine dort gelegene feste Einrich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-114",
      "source_page": 14,
      "text": "tablishment situated therein, or performs in that other State in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-119",
      "source_page": 14,
      "text": "oder festen Einrichtung gehören. In diesem Fall ist Artikel 7 bezie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-007",
      "source_page": 15,
      "text": "(1) Unbewegliches Vermögen, das einer in einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-010",
      "source_page": 15,
      "text": "resident of a Contracting State and situated in the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-013",
      "source_page": 15,
      "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-015",
      "source_page": 15,
      "text": "triebsstätte ist, die ein Unternehmen eines Vertragsstaats im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-017",
      "source_page": 15,
      "text": "deren Vertragsstaat hat, oder das zu einer festen Einrichtung ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-023",
      "source_page": 15,
      "text": "Vertragsstaat zur Verfügung steht, kann im anderen Staat besteu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-024",
      "source_page": 15,
      "text": "other Contracting State for the purpose of performing independ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-028",
      "source_page": 15,
      "text": "(3) Capital represented by ships and aircraft operated in inter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-029",
      "source_page": 15,
      "text": "eines Vertragsstaats im internationalen Verkehr betrieben wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-033",
      "source_page": 15,
      "text": "Schiffe oder Luftfahrzeuge dient, können nur in diesem Staat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-038",
      "source_page": 15,
      "text": "ansässigen Person können nur in diesem Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-053",
      "source_page": 15,
      "text": "Steuer auf die philippinische Steuer sowie der dort vorgesehe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-055",
      "source_page": 15,
      "text": "nen Beschränkungen wird die auf Einkünfte aus der Bundes -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-059",
      "source_page": 15,
      "text": "diesen Einkünften zu entrichtende philippinische Steuer ange-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-066",
      "source_page": 15,
      "text": "a) Von der Bemessungsgrundlage der deutschen Steuer wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-067",
      "source_page": 15,
      "text": "(a) Unless foreign tax credit is to be allowed under sub-para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-068",
      "source_page": 15,
      "text": "den die Einkünfte aus den Philippinen sowie die in den Philip-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-069",
      "source_page": 15,
      "text": "graph (b), there shall be exempted from the assessment ba-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-071",
      "source_page": 15,
      "text": "sis of the German tax any item of income arising in the Philip-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-072",
      "source_page": 15,
      "text": "diesem Abkommen in den Philippinen besteuert werden kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-077",
      "source_page": 15,
      "text": "Für Einkünfte aus Dividenden gelten die vorstehenden Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-083",
      "source_page": 15,
      "text": "nicht an eine Personengesellschaft) von einer in den Philip-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-085",
      "source_page": 15,
      "text": "pinen ansässigen Gesellschaft gezahlt werden, deren Kapi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-087",
      "source_page": 15,
      "text": "tal zu mindestens 10 Prozent unmittelbar der deutschen Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-095",
      "source_page": 15,
      "text": "werden Beteiligungen ausgenommen, deren Ausschüttun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-098",
      "source_page": 15,
      "text": "paid, would be exempted, according to the foregoing sen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-103",
      "source_page": 15,
      "text": "for foreign tax, there shall be allowed as a credit against Ger-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-104",
      "source_page": 15,
      "text": "Einkünfte wird unter Beachtung der Vorschriften des deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-105",
      "source_page": 15,
      "text": "schen Steuerrechts über die Anrechnung ausländischer Steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-107",
      "source_page": 15,
      "text": "ern die philippinische Steuer angerechnet, die nach philippi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-003",
      "source_page": 16,
      "text": "c) Statt der Bestimmungen des Buchstabens a sind die Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-008",
      "source_page": 16,
      "text": "in Articles 7 and 10 and to the assets from which such in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-010",
      "source_page": 16,
      "text": "come is derived if the resident of the Federal Republic of Ger-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-017",
      "source_page": 16,
      "text": "in dem Wirtschaftsjahr, für das sie die Ausschüttung vor -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-020",
      "source_page": 16,
      "text": "derived exclusively or almost exclusively from activities with-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-021",
      "source_page": 16,
      "text": "ausschließlich aus unter § 8 Absatz 1 Nr. 1 bis 6 des deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-024",
      "source_page": 16,
      "text": "the German Law on External Tax Relations (Aussensteuerge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-025",
      "source_page": 16,
      "text": "hat; Gleiches gilt für unbewegliches Vermögen, das einer Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-031",
      "source_page": 16,
      "text": "unbeweglichen Vermögens (Artikel 13 Absatz 1) und des be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-032",
      "source_page": 16,
      "text": "Article 6) and to profits from the alienation of such immov-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-033",
      "source_page": 16,
      "text": "weglichen Vermögens, das Betriebsvermögen der Betriebs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-036",
      "source_page": 16,
      "text": "property forming part of the business property of the perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-040",
      "source_page": 16,
      "text": "nach den Bestimmungen dieses Abkommens von der deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-042",
      "source_page": 16,
      "text": "schen Steuer ausgenommenen Einkünfte und Vermögens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-044",
      "source_page": 16,
      "text": "werte bei der Festsetzung ihres Steuersatzes zu berücksich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-016-line-049",
      "source_page": 16,
      "text": "Doppelbesteuerung durch Steueranrechnung nach Buch -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-056",
      "source_page": 16,
      "text": "unterschiedlichen Abkommensbestimmungen zugeord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-057",
      "source_page": 16,
      "text": "placed under differing provisions of this Agreement or at-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-061",
      "source_page": 16,
      "text": "and this conflict cannot be settled by a procedure in ac-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-066",
      "source_page": 16,
      "text": "Zurechnung die betreffenden Einkünfte oder das Vermö-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-067",
      "source_page": 16,
      "text": "income or capital would remain untaxed or be taxed low-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-075",
      "source_page": 16,
      "text": "auf diplomatischem Weg den Philippinen andere Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-079",
      "source_page": 16,
      "text": "nach Buchstabe b anzuwenden beabsichtigt. Die Dop-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-085",
      "source_page": 16,
      "text": "vermieden, das dem Kalenderjahr folgt, in dem die Noti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-094",
      "source_page": 16,
      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-096",
      "source_page": 16,
      "text": "den Verpflichtung unterworfen werden, die anders oder belas-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-098",
      "source_page": 16,
      "text": "tender ist als die Besteuerung und die damit zusammenhängen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-101",
      "source_page": 16,
      "text": "that other State in the same circumstances, especially with re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-104",
      "source_page": 16,
      "text": "der Ansässigkeit unterworfen sind oder unterworfen werden kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-110",
      "source_page": 16,
      "text": "(2) The taxation on a permanent establishment which an en-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-111",
      "source_page": 16,
      "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-113",
      "source_page": 16,
      "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-114",
      "source_page": 16,
      "text": "shall not be less favourably levied in that other State than the tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-121",
      "source_page": 16,
      "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-122",
      "source_page": 16,
      "text": "State any personal allowances, reliefs and reductions for taxa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-123",
      "source_page": 16,
      "text": "gen aufgrund des Personenstands oder der Familienlasten zu ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-129",
      "source_page": 16,
      "text": "Artikel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebüh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-130",
      "source_page": 16,
      "text": "paragraph 8 of Article 11, or paragraph 6 of Article 12, apply, in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-131",
      "source_page": 16,
      "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-136",
      "source_page": 16,
      "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-005",
      "source_page": 17,
      "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-006",
      "source_page": 17,
      "text": "had been paid to a resident of the first-mentioned State. Similar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-010",
      "source_page": 17,
      "text": "of the other Contracting State shall, for the purpose of determin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-013",
      "source_page": 17,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-015",
      "source_page": 17,
      "text": "gen wie Schulden gegenüber einer im erstgenannten Staat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-020",
      "source_page": 17,
      "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-025",
      "source_page": 17,
      "text": "subjected in the first-mentioned State to any taxation or any re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-026",
      "source_page": 17,
      "text": "Staat keiner Besteuerung oder damit zusammenhängenden Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-027",
      "source_page": 17,
      "text": "quirement connected therewith which is other or more burden-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-030",
      "source_page": 17,
      "text": "als die Besteuerung und die damit zusammenhängenden Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-032",
      "source_page": 17,
      "text": "pflichtungen, denen andere ähnliche Unternehmen des erstge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-034",
      "source_page": 17,
      "text": "nannten Staates unterworfen sind oder unterworfen werden kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-037",
      "source_page": 17,
      "text": "(5) The provisions of this Article shall, notwithstanding the pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-046",
      "source_page": 17,
      "text": "Vertragsstaats oder beider Vertragsstaaten für sie zu einer Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-050",
      "source_page": 17,
      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-052",
      "source_page": 17,
      "text": "staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel ih-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-061",
      "source_page": 17,
      "text": "three years from the first notification of the action resulting in tax-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-062",
      "source_page": 17,
      "text": "drei Jahren nach der ersten Mitteilung der Maßnahme unterbrei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-064",
      "source_page": 17,
      "text": "tet werden, die zu einer diesem Abkommen nicht entsprechen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-072",
      "source_page": 17,
      "text": "Verständigung mit der zuständigen Behörde des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-074",
      "source_page": 17,
      "text": "tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-076",
      "source_page": 17,
      "text": "sprechende Besteuerung vermieden wird. Die Verständigungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-077",
      "source_page": 17,
      "text": "with this Agreement. Any agreement reached shall be implement-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-084",
      "source_page": 17,
      "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Ausle-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-088",
      "source_page": 17,
      "text": "Verständigung zu beseitigen. Sie können auch gemeinsam be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-095",
      "source_page": 17,
      "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Absät-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-100",
      "source_page": 17,
      "text": "the purpose of reaching an agreement in the sense of the pre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-117",
      "source_page": 17,
      "text": "ihrer Gebietskörperschaften erhoben werden, voraussichtlich er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-119",
      "source_page": 17,
      "text": "heblich sind, soweit die diesem Recht entsprechende Besteue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-121",
      "source_page": 17,
      "text": "rung nicht diesem Abkommen widerspricht. Der Informations-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-124",
      "source_page": 17,
      "text": "(2) Alle Informationen, die ein Vertragsstaat nach Absatz 1 er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-125",
      "source_page": 17,
      "text": "(2) Any information received under paragraph 1 by a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-126",
      "source_page": 17,
      "text": "ing State shall be treated as secret in the same manner as infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-129",
      "source_page": 17,
      "text": "innerstaatlichen Rechts dieses Staates beschafften Informatio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-006",
      "source_page": 18,
      "text": "administrative bodies) concerned with the assessment or collec-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-007",
      "source_page": 18,
      "text": "werden, die mit der Veranlagung oder Erhebung, der Vollstre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-012",
      "source_page": 18,
      "text": "paragraph 1 or the oversight of the above. Such persons or au-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-015",
      "source_page": 18,
      "text": "Behörden dürfen die Informationen nur für diese Zwecke verwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-017",
      "source_page": 18,
      "text": "den. Sie dürfen die Informationen in einem öffentlichen Gerichts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-020",
      "source_page": 18,
      "text": "(3) Absätze 1 und 2 sind nicht so auszulegen, als verpflichte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-025",
      "source_page": 18,
      "text": "(a) to carry out administrative measures for the supply of infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-026",
      "source_page": 18,
      "text": "durchzuführen, die von den Gesetzen oder der Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-032",
      "source_page": 18,
      "text": "üblichen Verwaltungsverfahren dieses oder des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-036",
      "source_page": 18,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-037",
      "source_page": 18,
      "text": "(c) to supply information which would disclose any trade, busi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-040",
      "source_page": 18,
      "text": "preisgeben würden oder deren Erteilung der öffentlichen Ord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-044",
      "source_page": 18,
      "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-045",
      "source_page": 18,
      "text": "(4) If information is requested by a Contracting State in accor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-046",
      "source_page": 18,
      "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Verfü-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-049",
      "source_page": 18,
      "text": "information gathering measures to obtain the requested informa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-052",
      "source_page": 18,
      "text": "eigenen steuerlichen Zwecke nicht benötigt. Die im vorhergehen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-053",
      "source_page": 18,
      "text": "for its own tax purposes. The obligation contained in the preced-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-054",
      "source_page": 18,
      "text": "den Satz enthaltene Verpflichtung unterliegt den Beschränkun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-065",
      "source_page": 18,
      "text": "Vertragsstaat die Erteilung von Informationen nur deshalb ableh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-069",
      "source_page": 18,
      "text": "Finanzinstitut, einem Bevollmächtigten, Vertreter oder Treuhän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-071",
      "source_page": 18,
      "text": "der befinden oder weil sie sich auf Eigentumsanteile an einer Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-078",
      "source_page": 18,
      "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-080",
      "source_page": 18,
      "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-084",
      "source_page": 18,
      "text": "Abzugsweg erhoben, so wird das Recht des erstgenannten Staa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-086",
      "source_page": 18,
      "text": "tes zur Vornahme des Steuerabzugs zu dem nach seinem inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-098",
      "source_page": 18,
      "text": "ab dem Zeitpunkt der Zahlung der Abzugsteuer auf die Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-103",
      "source_page": 18,
      "text": "(3) Ungeachtet des Absatzes 1 wird jeder Vertragsstaat Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-107",
      "source_page": 18,
      "text": "diesem Abkommen im Quellenstaat keiner oder nur einer ermä-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-115",
      "source_page": 18,
      "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-119",
      "source_page": 18,
      "text": "(5) Die zuständigen Behörden können in gegenseitigem Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-121",
      "source_page": 18,
      "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-007",
      "source_page": 19,
      "text": "Dieses Abkommen ist nicht so auszulegen, als hindere es ei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-008",
      "source_page": 19,
      "text": "This Agreement shall not be interpreted to mean that a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-010",
      "source_page": 19,
      "text": "tracting State is prevented from applying its domestic legal pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-011",
      "source_page": 19,
      "text": "Verhinderung der Steuerumgehung oder Steuerhinterziehung an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-013",
      "source_page": 19,
      "text": "zuwenden. Führt die vorstehende Bestimmung zu einer Doppel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-014",
      "source_page": 19,
      "text": "foregoing provision results in double taxation, the competent au-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-017",
      "source_page": 19,
      "text": "nach Artikel 26 Absatz 3, wie die Doppelbesteuerung zu besei -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-026",
      "source_page": 19,
      "text": "(1) Dieses Abkommen berührt nicht die steuerlichen Vorrech-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-028",
      "source_page": 19,
      "text": "te, die den Mitgliedern diplomatischer Missionen oder konsula -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-030",
      "source_page": 19,
      "text": "rischer Vertretungen nach den allgemeinen Regeln des Völker-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-031",
      "source_page": 19,
      "text": "general rules of international law or under the provisions of spe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-040",
      "source_page": 19,
      "text": "oder in einem dritten Staat gelegen ist, für die Zwecke dieses Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-041",
      "source_page": 19,
      "text": "or in a third State shall be deemed for the purposes of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-051",
      "source_page": 19,
      "text": "(b) he is liable in the sending State to the same obligations in re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-061",
      "source_page": 19,
      "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-019-line-067",
      "source_page": 19,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-068",
      "source_page": 19,
      "text": "(1) This Agreement shall be ratified; the instruments of ratifica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-069",
      "source_page": 19,
      "text": "tionsurkunden werden so bald wie möglich in Manila ausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-072",
      "source_page": 19,
      "text": "(2) Dieses Abkommen tritt am Tag des Austausches der Rati-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-073",
      "source_page": 19,
      "text": "(2) This Agreement shall enter into force on the day of the ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-074",
      "source_page": 19,
      "text": "fikationsurkunden in Kraft und ist in beiden Vertragsstaaten anzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-086",
      "source_page": 19,
      "text": "(b) in the case of other taxes, in respect of taxes levied for peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-090",
      "source_page": 19,
      "text": "calendar year next following that in which this Agreement en-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-094",
      "source_page": 19,
      "text": "1983 in Manila unterzeichnete Abkommen zwischen der Bundes-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-096",
      "source_page": 19,
      "text": "republik Deutschland und der Republik der Philippinen zur Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-097",
      "source_page": 19,
      "text": "the Philippines for the Avoidance of Double Taxation with Re-"
    },
    {
      "flags": [
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-019-line-100",
      "source_page": 19,
      "text": "22 nd July 1983 shall expire. Its provisions shall continue to be"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-101",
      "source_page": 19,
      "text": "vom Einkommen und vom Vermögen außer Kraft. Seine Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-102",
      "source_page": 19,
      "text": "applicable until this Agreement shall become effective as provid-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-103",
      "source_page": 19,
      "text": "mungen gelten bis zur in Absatz 2 geregelten Anwendbarkeit die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-104",
      "source_page": 19,
      "text": "ed for in paragraph 2 of this Article. The provisions of the Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-105",
      "source_page": 19,
      "text": "ses Abkommens fort. Auf Sachverhalte, die vor dem Inkraft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-109",
      "source_page": 19,
      "text": "in Manila am 22. Juli 1983 unterzeichneten Abkommens anwend-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-118",
      "source_page": 19,
      "text": "but either of the Contracting States may, on or before the thirti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-003",
      "source_page": 20,
      "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-004",
      "source_page": 20,
      "text": "eth day of June in any calendar year beginning after the expira-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-019",
      "source_page": 20,
      "text": "(b) in the case of other taxes, in respect of taxes levied for peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-021",
      "source_page": 20,
      "text": "ods beginning on or after the first day of January of the cal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-025",
      "source_page": 20,
      "text": "Geschehen zu Berlin am 9. September 2013 in zwei Ausferti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-028",
      "source_page": 20,
      "text": "German and English languages, both texts being equally authen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-015",
      "source_page": 21,
      "text": "Die Bundesrepublik Deutschland und die Republik der Philip-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-018",
      "source_page": 21,
      "text": "Philippines have agreed on the following provisions to the Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-021",
      "source_page": 21,
      "text": "auf dem Gebiet der Steuern vom Einkommen und vom Vermö-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-026",
      "source_page": 21,
      "text": "Der in Artikel 2 Absatz 3 Buchstabe b genannte Ausdruck „Zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-029",
      "source_page": 21,
      "text": "paragraph 3 of Article 2 refers to additional taxes which are com-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-030",
      "source_page": 21,
      "text": "Grundlage des Betrags der Einkommen-, Körperschaft-, Gewerbe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-033",
      "source_page": 21,
      "text": "tax or capital tax, e.g., at present the solidarity surcharge (Soli-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-034",
      "source_page": 21,
      "text": "der auf die Einkommen- und Körperschaftsteuer erhobene Soli-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-046",
      "source_page": 21,
      "text": "the profits of that permanent establishment shall not be de-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-049",
      "source_page": 21,
      "text": "nur auf der Grundlage des Betrags ermittelt, der der tatsäch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-052",
      "source_page": 21,
      "text": "is attributable to the actual activity of the permanent estab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-055",
      "source_page": 21,
      "text": "b) Hat ein Unternehmen eine Betriebsstätte im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-058",
      "source_page": 21,
      "text": "installation or construction of industrial, commercial or sci-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-060",
      "source_page": 21,
      "text": "über Entwürfe, Lieferungen, Einbau oder Bau von gewerb -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-061",
      "source_page": 21,
      "text": "enterprise has a permanent establishment in the other Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-062",
      "source_page": 21,
      "text": "lichen, kaufmännischen oder wissenschaftlichen Ausrüstun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-069",
      "source_page": 21,
      "text": "which is effectively carried out by the permanent establish-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-070",
      "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-072",
      "source_page": 21,
      "text": "stätte in dem Vertragsstaat durchgeführt wird, in dem die Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-073",
      "source_page": 21,
      "text": "derived from the supply of goods to that permanent estab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-084",
      "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-087",
      "source_page": 21,
      "text": "technischer Art, oder für Konstruktionsverträge, einschließ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-091",
      "source_page": 21,
      "text": "Überwachungstätigkeit gelten als Vergütungen, auf die Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-097",
      "source_page": 21,
      "text": "kaufmännische oder wissenschaftliche Erfahrungen bei Wei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-003",
      "source_page": 22,
      "text": "tem den Hauptzweck eines Vertrags dar und ist die im Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-004",
      "source_page": 22,
      "text": "of a contract and the provision of technical services stipula-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-006",
      "source_page": 22,
      "text": "ted in the contract is only of an ancillary and largely unimpor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-007",
      "source_page": 22,
      "text": "ergänzender und weitgehend unbedeutender Art, fällt der Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-020",
      "source_page": 22,
      "text": "Ungeachtet der Artikel 10 und 11 können Dividenden und Zin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-023",
      "source_page": 22,
      "text": "Agreement, dividends and interest may be taxed in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-027",
      "source_page": 22,
      "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung, ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-029",
      "source_page": 22,
      "text": "schließlich der Einkünfte eines stillen Gesellschafters aus sei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-035",
      "source_page": 22,
      "text": "Sinne des Steuerrechts der Bundesrepublik Deutschland, be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-040",
      "source_page": 22,
      "text": "b) bei der Ermittlung der Gewinne des Schuldners der Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-041",
      "source_page": 22,
      "text": "(b) under the condition that they are deductible in the determina-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-055",
      "source_page": 22,
      "text": "Soweit nach Artikel 27 personenbezogene Daten übermittelt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-056",
      "source_page": 22,
      "text": "Insofar as personal data are supplied under Article 27, the follo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-059",
      "source_page": 22,
      "text": "a) Die empfangende Stelle kann diese Daten in Übereinstim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-061",
      "source_page": 22,
      "text": "mung mit Artikel 27 Absatz 2 nur zu dem von der übermit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-064",
      "source_page": 22,
      "text": "supplying agency and shall be subject to the conditions pre -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-068",
      "source_page": 22,
      "text": "b) Ungeachtet der Bestimmungen des Artikels 27 Absatz 2 kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-074",
      "source_page": 22,
      "text": "Zwecke verwendet werden können und die zuständige Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-076",
      "source_page": 22,
      "text": "hörde des übermittelnden Staates dieser Verwendung zuge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-078",
      "source_page": 22,
      "text": "stimmt hat. Ohne vorherige Zustimmung der zuständigen Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-079",
      "source_page": 22,
      "text": "approval of the supplying State is permissible only if it is nee-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-081",
      "source_page": 22,
      "text": "ded to avert in the individual case at hand an imminent thre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-087",
      "source_page": 22,
      "text": "any delay. In such a case the competent authority of the sup-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-022-line-088",
      "source_page": 22,
      "text": "plying State must be asked without delay for retroactive au -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-089",
      "source_page": 22,
      "text": "Person oder zum Schutz bedeutender Vermögenswerte er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-093",
      "source_page": 22,
      "text": "die zuständige Behörde des übermittelnden Staates unver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-102",
      "source_page": 22,
      "text": "c) Auf Ersuchen unterrichtet die empfangende Stelle die über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-103",
      "source_page": 22,
      "text": "agency on a case-by-case basis about the use of the sup-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-104",
      "source_page": 22,
      "text": "mittelnde Stelle im Einzelfall über die Verwendung der über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-109",
      "source_page": 22,
      "text": "as to the accuracy of the data to be supplied and their for-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-110",
      "source_page": 22,
      "text": "zu übermittelnden Daten und ihre voraussichtliche Erheblich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-112",
      "source_page": 22,
      "text": "keit im Sinne des Artikels 27 Absatz 1 Satz 1 und die Verhält-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-113",
      "source_page": 22,
      "text": "paragraph 1 of Article 27 and the proportionality to the purpo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-114",
      "source_page": 22,
      "text": "nismäßigkeit in Bezug auf den mit der Übermittlung verfolg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-118",
      "source_page": 22,
      "text": "Daten, wenn im konkreten Fall die ernstliche Möglichkeit be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-009",
      "source_page": 23,
      "text": "that inaccurate data or data which should not have been sup-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-011",
      "source_page": 23,
      "text": "plied have been supplied, the receiving agency shall be in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-014",
      "source_page": 23,
      "text": "durften, übermittelt worden sind, so ist dies der empfangen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-018",
      "source_page": 23,
      "text": "Berichtigung oder Löschung solcher Daten unverzüglich vor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-028",
      "source_page": 23,
      "text": "e) Erfolgt die Datenübermittlung auf Ersuchen, hat die empfan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-029",
      "source_page": 23,
      "text": "agency shall inform the person concerned of the data col-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-023-line-032",
      "source_page": 23,
      "text": "durch die übermittelnde Stelle zu informieren. Die Informa -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-043",
      "source_page": 23,
      "text": "übermittelten Daten sowie über deren vorgesehene Verwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-050",
      "source_page": 23,
      "text": "Datenaustauschs nach diesem Abkommen rechtswidrig ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-051",
      "source_page": 23,
      "text": "damage as a result of supply under the exchange of data pur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-052",
      "source_page": 23,
      "text": "schädigt, haftet ihr hierfür die empfangende Stelle nach Maß-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-054",
      "source_page": 23,
      "text": "gabe ihres innerstaatlichen Rechts. Diese kann sich im Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-061",
      "source_page": 23,
      "text": "h) Soweit das für die übermittelnde Stelle geltende innerstaat -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-063",
      "source_page": 23,
      "text": "liche Recht in Bezug auf die übermittelten personenbezoge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-066",
      "source_page": 23,
      "text": "accordingly. In any case, supplied personal data shall be era-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-075",
      "source_page": 23,
      "text": "Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-077",
      "source_page": 23,
      "text": "tet, die Übermittlung und den Empfang von personenbezo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-082",
      "source_page": 23,
      "text": "Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-084",
      "source_page": 23,
      "text": "tet, die übermittelten personenbezogenen Daten wirksam ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-085",
      "source_page": 23,
      "text": "against unauthorised access, unauthorised alteration and un-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-086",
      "source_page": 23,
      "text": "gen unbefugten Zugang, unbefugte Veränderung und unbe-"
    }
  ],
  "warning": "These flags are not an exhaustive accuracy check. All text remains machine transcription."
}