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.

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

Original PDF page

Original physical PDF page 1 for de-turkey-2012-base

526 beschlossen: setzt. blatt zu verkünden. Berlin, den 24. Mai 2012

Physical PDF page 2

Original PDF page

Original physical PDF page 2 for de-turkey-2012-base

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

Original PDF page

Original physical PDF page 10 for de-turkey-2012-base

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

Original PDF page

Original physical PDF page 19 for de-turkey-2012-base

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

Original PDF page

Original physical PDF page 20 for de-turkey-2012-base

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: