de-turkey-2012-base · encoding recovery evidence
Unreviewed machine transcription. No legal review; currentness unknown. Noindex is not access control.
Treaty directory · Source supplements
Complete separate source supplements
The original signing clause identifies German, Turkish and English as authentic. Only German and English are supplied; the authentic Turkish version is NOT included. The clause gives English precedence in divergent interpretation of the German and Turkish texts. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-turkey-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-09-19; consent law 2012-05-24; Gazette publication 2012-05-30; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2011-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 22/22 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
Currentness and later material
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. Replaces agreement signed 1985-04-16; exact transitional effects remain unreviewed.
Evidence, not legal review
Original SHA-256: c33273a0bf5e2ba7148e0fb1303740dab7fa90a37897b100f538c97bbd8a6eb8
Encoding derivative SHA-256: dc4bfc2c67c0a4b5a8136e842262e6c7424768092bcd3837e89e67c7150e1281
17604 mapped blank-glyph occurrences; 2571 geometry-reconciled lines; 437 flagged text regions retained. Flags are not an exhaustive accuracy score. All wording remains unreviewed.
- encoding-recovered.pdf · Served SHA-256
dc4bfc2c67c0a4b5a8136e842262e6c7424768092bcd3837e89e67c7150e1281· Sealed input SHA-256dc4bfc2c67c0a4b5a8136e842262e6c7424768092bcd3837e89e67c7150e1281· identical bytes - raw-bbox.xhtml · Served SHA-256
2d375c9e804347b546fbdc9b9521d5d31b5b81ef9d75a5250629d846c662b7f6· Sealed input SHA-2562d375c9e804347b546fbdc9b9521d5d31b5b81ef9d75a5250629d846c662b7f6· identical bytes - raw-layout.txt · Served SHA-256
a6052be2b2193eda1ff97372d6d8b8802cb0707ae74d99e5d4b2a1d805567e8e· Sealed input SHA-256a6052be2b2193eda1ff97372d6d8b8802cb0707ae74d99e5d4b2a1d805567e8e· identical bytes - repaired-bbox.xhtml · Served SHA-256
ae26ad64ff74933545aa34a217c61333c8d1d6c31f2c16689c1bf381eca57f86· Sealed input SHA-256ae26ad64ff74933545aa34a217c61333c8d1d6c31f2c16689c1bf381eca57f86· identical bytes - repaired-layout.txt · Served SHA-256
4ce68ead2d172735492d6eb3e9db6e07db24cdc118cabbe5373594ca855980ea· Sealed input SHA-2564ce68ead2d172735492d6eb3e9db6e07db24cdc118cabbe5373594ca855980ea· identical bytes - encoding-transformations.json · Served SHA-256
76c5fb1bd3831abd614adbef1d8b2d5ba987ab0ae910fceb0560c8fe3a6e5244· Sealed input SHA-25676c5fb1bd3831abd614adbef1d8b2d5ba987ab0ae910fceb0560c8fe3a6e5244· identical bytes - geometry-token-conservation.json · Served SHA-256
5c9e3e96b700fdb73319626f15e68b5224a86abfc87670d7b3fc85bfed147a1e· Sealed input SHA-2565c9e3e96b700fdb73319626f15e68b5224a86abfc87670d7b3fc85bfed147a1e· identical bytes - render-equality.json · Served SHA-256
1ffcc3a5b28da8a5b109e8c9fb390b947865556a5fad7c5513f01165c9afc309· Sealed input SHA-2561ffcc3a5b28da8a5b109e8c9fb390b947865556a5fad7c5513f01165c9afc309· identical bytes - independent-extraction-comparison.json · Served SHA-256
b1bc61e0ffd5fa441ea383d20babdeaa814f264612c4fcd5c90f3e97f32065b6· Sealed input SHA-256b1bc61e0ffd5fa441ea383d20babdeaa814f264612c4fcd5c90f3e97f32065b6· identical bytes - independent-pypdf.txt · Served SHA-256
bf8d3720cc9fc68de567258abe3b5bfdc075cc41c26b6c0f24cb7eb966c17bc3· Sealed input SHA-256bf8d3720cc9fc68de567258abe3b5bfdc075cc41c26b6c0f24cb7eb966c17bc3· identical bytes - uncertainties.json · Served SHA-256
f1211c3a58c9f913c4160dad6b24f1c28eca9c7958e9ed30831e2feb30e39ea3· Sealed input SHA-256f1211c3a58c9f913c4160dad6b24f1c28eca9c7958e9ed30831e2feb30e39ea3· identical bytes - edition-audit.json · Served SHA-256
ac689bf890331f2c71851dcb7fd4cddc4a323adb5e23dad435384739264f257a· Sealed input SHA-256636cb3b40948245fdf838d0803e8abffd80917413df598939298a487acbad6d8· filesystem paths redacted; original retained privately - conservation-initial.json · Served SHA-256
bba4a8212ba829037dca08538591aeea268b9b0d03bf24d6354cc7e9feb97ebc· Sealed input SHA-256bba4a8212ba829037dca08538591aeea268b9b0d03bf24d6354cc7e9feb97ebc· identical bytes - transformations.json · Served SHA-256
46972a1ebb962beb5432e2861de395a1ffb1a1762afd2d37922f43a06a62ae5c· Sealed input SHA-25646972a1ebb962beb5432e2861de395a1ffb1a1762afd2d37922f43a06a62ae5c· identical bytes
Source glyph proof
Font object 26: /QJHGTR+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.
Font object 126: /ICKALM+HelveticaNeueLTW1G-Roman; encoded00 selects /space, width278/1000em; CFF space charstring fc080e contains only width/endchar and no outline. ToUnicode mapped it to U+0007. Derivative changes only that mapping to U+0020.
Original physical page evidence
These images identify full physical PDF pages, not verified paragraph correspondence. Accessible extracted text is provided beside each image; it is machine evidence.
Physical PDF page 1

526 beschlossen: setzt. blatt zu verkünden. Berlin, den 24. Mai 2012
Physical PDF page 2

Die Bundesrepublik Deutschland und die Republik Türkei – von dem Wunsch geleitet, ihre wirtschaftlichen Beziehungen durch den Abbau steuerlicher Hindernisse zu fördern und ihre Zusammenarbeit auf steuerlichem Gebiet zu festigen –
527 The Federal Republic of Germany and the Republic of Turkey – Desiring to promote their mutual economic relations by remov- ing fiscal obstacles and to strengthen their cooperation in tax
Physical PDF page 10

Artikel 13 Gewinne aus der Veräußerung von Vermögen (1) Gewinne, die eine in einem Vertragsstaat ansässige Per- son aus der Veräußerung unbeweglichen Vermögens im Sinne des Artikels 6 bezieht, das im anderen Vertragsstaat liegt, können im anderen Staat besteuert werden.
535 Article 13 Capital gains (1) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that oth-
Physical PDF page 19

544 diesem Fall ist das Abkommen nicht mehr anzuwenden a) in der Bundesrepublik Deutschland: i) bei den im Abzugsweg erhobenen Steuern für die Beträ- ge, die am oder nach dem 1. Januar des Kalenderjahres
written notice of termination and, in such event, this Agreement shall cease to have effect: a) in the case of the Federal Republic of Germany, i) for taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year
Physical PDF page 20

Die Bundesrepublik Deutschland und die Republik Türkei haben ergänzend zum Abkommen vom 19. September 2011 zur Vermeidung der Doppelbesteuerung und der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen die nachstehenden Bestimmungen vereinbart, die Bestandteil des Abkommens sind: (1) Zu Artikel 4 Absatz 3:
545 The Federal Republic of Germany and the Republic of Turkey have in addition to the Agreement of 19 September 2011 for the Avoidance of Double Taxation and of Tax Evasion with respect to Taxes on Income agreed on the following provisions, which shall form an integral part of the said Agreement: