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      "text": "seinem Inkrafttreten anzuwenden ist, sind bereits ergangene Steuerfestsetzun-"
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      "text": "ist; dies gilt nur bis zum Ablauf des vierten Kalenderjahrs, das auf das Kalender-"
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      "text": "jahr folgt, in dem das Abkommen in Kraft getreten ist. Soweit sich bis zum Zeit-"
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      "text": "Besteuerung in der Bundesrepublik Deutschland und der Republik Türkei insge-"
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      "text": "Inkrafttreten des Abkommens bestand, wird der Steuermehrbetrag nicht festge-"
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      "text": "Vertragsstaats, eines seiner Länder oder einer ihrer Gebiets -"
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      "text": "werden, einschließlich der Steuern vom Gewinn aus der Veräuße-"
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      "text": "rung beweglichen oder unbeweglichen Vermögens, der Lohn-"
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      "text": "(4) The Agreement shall apply also to any identical or substan-"
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      "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-"
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      "text": "teilen einander die in ihren jeweiligen Steuergesetzen eingetrete-"
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      "text": "oder souveräne Rechte zum Zwecke der Erforschung, Aus-"
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      "text": "und der darüber liegenden Wassersäule, soweit die Bundes-"
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      "text": "d) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-"
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      "text": "e) the term “company” means any body corporate or any enti-"
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      "text": "of the other Contracting State” mean respectively an enter-"
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      "text": "h) bedeutet der Ausdruck „internationaler Verkehr“ jede Be -"
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      "text": "in Bezug auf die Bundesrepublik Deutschland alle Deut-"
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      "text": "schen im Sinne des Grundgesetzes für die Bundes -"
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      "text": "Personengesellschaften und anderen Personenvereini-"
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      "text": "ii) in Bezug auf die Republik Türkei alle natürlichen Per -"
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      "text": "ii) in respect of the Republic of Turkey any individual pos-"
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      "text": "ii) in der Bundesrepublik Deutschland das Bundesministe-"
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      "text": "dieses Staates über die Steuern zukommt, für die das Ab -"
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      "text": "that State, is liable to tax therein by reason of his domicile, resi-"
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      "text": "ihres ständigen Aufenthalts, ihres Sitzes, des Ortes ihrer Ge-"
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      "text": "schäftsleitung oder eines anderen ähnlichen Merkmals steuer-"
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      "text": "(2) Where by reason of the provisions of paragraph 1 an indi-"
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      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-"
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      "line_id": "pdf-004-line-040",
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      "text": "he has a permanent home available to him; if he has a perma-"
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      "text": "deemed to be a resident only of the State with which his per-"
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      "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": "in beiden Vertragsstaaten ansässig, so bemühen sich die zu -"
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      "line_id": "pdf-004-line-077",
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      "text": "by mutual agreement endeavour to settle its status and to deter-"
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      "line_id": "pdf-004-line-079",
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      "text": "mine the application of the Agreement. Insofar as no such agree-"
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      "line_id": "pdf-004-line-083",
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      "text": "a resident of either Contracting State for the purposes of enjoy-"
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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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      "text": "oder eine andere Stätte der Ausbeutung natürlicher Ressour-"
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      "text": "a) eine Bauausführung oder Montage oder eine damit zu -"
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      "line_id": "pdf-004-line-117",
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      "text": "a) a building site, a construction, assembly or installation proj-"
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      "line_id": "pdf-005-line-016",
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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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      "line_id": "pdf-005-line-024",
      "source_page": 5,
      "text": "or delivery of goods or merchandise belonging to the enter-"
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      "source_page": 5,
      "text": "b) the maintenance of a stock of goods or merchandise belong-"
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      "line_id": "pdf-005-line-030",
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      "text": "ing to the enterprise solely for the purpose of storage, dis-"
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      "source_page": 5,
      "text": "c) the maintenance of a stock of goods or merchandise belong-"
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      "line_id": "pdf-005-line-042",
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      "text": "purpose of purchasing goods or merchandise or of collect-"
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      "line_id": "pdf-005-line-047",
      "source_page": 5,
      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-"
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      "line_id": "pdf-005-line-049",
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      "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-"
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      "text": "Geschäftseinrichtung vorbereitender Art ist oder eine Hilfs -"
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      "source_page": 5,
      "text": "behalf of an enterprise of the other Contracting State, that enter-"
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      "text": "für das Unternehmen ausgeübten Tätigkeiten eine Betriebsstät-"
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      "text": "activities of such person are limited to those mentioned in para-"
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      "text": "Tätigkeiten, die, würden sie durch eine feste Geschäftseinrich-"
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      "text": "would not make this fixed place of business a permanent estab-"
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      "text": "(7) The fact that a company which is a resident of a Contract-"
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      "line_id": "pdf-005-line-102",
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      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-"
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      "line_id": "pdf-005-line-103",
      "source_page": 5,
      "text": "ing State controls or is controlled by a company which is a resi-"
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      "line_id": "pdf-005-line-108",
      "source_page": 5,
      "text": "Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesellschaf-"
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      "text": "or otherwise), shall not of itself constitute either company a per-"
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      "flags": [
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      "line_id": "pdf-005-line-116",
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      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-"
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      "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-"
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    {
      "flags": [
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      "line_id": "pdf-005-line-125",
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      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-"
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      "source_page": 6,
      "text": "equipment used in agriculture (including the breeding and culti-"
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      "flags": [
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      "line_id": "pdf-006-line-007",
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      "text": "der Zucht und Aufzucht von Fischen), die Rechte, für die die Vor-"
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      "line_id": "pdf-006-line-008",
      "source_page": 6,
      "text": "vation of fish) and forestry, rights to which the provisions of gen-"
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    {
      "flags": [
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      "line_id": "pdf-006-line-009",
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      "text": "schriften des Privatrechts über Grundstücke gelten, Nutzungs-"
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      "source_page": 6,
      "text": "rechte an unbeweglichem Vermögen sowie Rechte auf veränder-"
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      "text": "property and rights to variable or fixed payments as considera-"
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      "flags": [
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      "line_id": "pdf-006-line-026",
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      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-"
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      "text": "aus unbeweglichem Vermögen, das der Ausübung einer selb -"
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    {
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      "text": "taxable only in that State unless the enterprise carries on busi-"
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      "line_id": "pdf-006-line-043",
      "source_page": 6,
      "text": "ness in the other Contracting State through a permanent estab-"
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      "text": "State but only so much of them as is attributable to that perma-"
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      "source_page": 6,
      "text": "insoweit, als sie dieser Betriebsstätte zugerechnet werden kön-"
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    {
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-054",
      "source_page": 6,
      "text": "(2) Subject to the provisions of paragraph 3, where an enter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-055",
      "source_page": 6,
      "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebs-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-063",
      "source_page": 6,
      "text": "Tätigkeit unter gleichen oder ähnlichen Bedingungen als selb-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-066",
      "source_page": 6,
      "text": "the same or similar activities under the same or similar condi-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-071",
      "source_page": 6,
      "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte wer-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-074",
      "source_page": 6,
      "text": "there shall be allowed as deductions expenses which are in-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-075",
      "source_page": 6,
      "text": "einschließlich der Geschäftsführungs- und allgemeinen Verwal-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-076",
      "source_page": 6,
      "text": "curred for the purposes of the permanent establishment, includ-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-080",
      "source_page": 6,
      "text": "whether in the State in which the permanent establishment is sit-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-085",
      "source_page": 6,
      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-103",
      "source_page": 6,
      "text": "dem Betrieb von Seeschiffen und Luftfahrzeugen im internationa-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-105",
      "source_page": 6,
      "text": "len Verkehr im anderen Vertragsstaat erzielt, können nur im erst-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-111",
      "source_page": 6,
      "text": "einem Pool, einer Betriebsgemeinschaft oder einer internationa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-112",
      "source_page": 6,
      "text": "from the participation in a pool, a joint business or an interna-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-006-line-124",
      "source_page": 6,
      "text": "indirectly in the management, control or capital of an enter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-004",
      "source_page": 7,
      "text": "b) the same persons participate directly or indirectly in the man-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-007-line-007",
      "source_page": 7,
      "text": "Unternehmens eines Vertragsstaats und eines Unterneh -"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-010",
      "source_page": 7,
      "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-012",
      "source_page": 7,
      "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-017",
      "source_page": 7,
      "text": "enterprises, then any profits which would, but for those condi-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-025",
      "source_page": 7,
      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-007-line-027",
      "source_page": 7,
      "text": "nehmens dieses Staates Gewinne zugerechnet – und ent -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-034",
      "source_page": 7,
      "text": "which would have accrued to the enterprise of the first-men-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-038",
      "source_page": 7,
      "text": "had been those which would have been made between inde-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-040",
      "source_page": 7,
      "text": "pendent enterprises, then that other State shall make an appro-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-007-line-043",
      "source_page": 7,
      "text": "entsprechende Änderung der dort von diesen Gewinnen er -"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-046",
      "source_page": 7,
      "text": "be had to the other provisions of this Agreement and the compe-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-047",
      "source_page": 7,
      "text": "Bestimmungen dieses Abkommens zu berücksichtigen; erforder-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-048",
      "source_page": 7,
      "text": "tent authorities of the Contracting States shall if necessary con-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-049",
      "source_page": 7,
      "text": "lichenfalls werden die zuständigen Behörden der Vertrags-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-062",
      "source_page": 7,
      "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-063",
      "source_page": 7,
      "text": "(2) However, such dividends may also be taxed in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-066",
      "source_page": 7,
      "text": "ist, nach dem Recht dieses Staates besteuert werden; die Steu-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-067",
      "source_page": 7,
      "text": "resident and according to the laws of that State, but if the bene-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-069",
      "source_page": 7,
      "text": "ficial owner of the dividends is a resident of the other Contract-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-073",
      "source_page": 7,
      "text": "a) 5 per cent of the gross amount of the dividends if the bene-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-007-line-074",
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      "text": "Nutzungsberechtigte eine Gesellschaft (jedoch keine Per -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-077",
      "source_page": 7,
      "text": "holds directly at least 25 per cent of the capital of the compa-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-086",
      "source_page": 7,
      "text": "This paragraph shall not affect the taxation of the company in re-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-091",
      "source_page": 7,
      "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-093",
      "source_page": 7,
      "text": "scheinen, Kuxen, Gründeranteilen oder anderen Rechten – aus-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-007-line-105",
      "source_page": 7,
      "text": "Ausschüttungen auf Anteilscheine an einem Investmentver -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-110",
      "source_page": 7,
      "text": "beneficial owner of the dividends, being a resident of a Contract-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-121",
      "source_page": 7,
      "text": "oder festen Einrichtung gehört. In diesem Fall ist Artikel 7 bezie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-007-line-122",
      "source_page": 7,
      "text": "are paid is effectively connected with such permanent establish-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-004",
      "source_page": 8,
      "text": "the company, except insofar as such dividends are paid to a res-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-008-line-007",
      "source_page": 8,
      "text": "dass die Beteiligung, für die die Dividenden gezahlt werden, tat-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-008-line-008",
      "source_page": 8,
      "text": "which the dividends are paid is effectively connected with a per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-025",
      "source_page": 8,
      "text": "(1) Interest arising in a Contracting State and paid to a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-031",
      "source_page": 8,
      "text": "(2) However, such interest may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-032",
      "source_page": 8,
      "text": "aus dem sie stammen, nach dem Recht dieses Staates besteu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-054",
      "source_page": 8,
      "text": "Bundesrepublik Deutschland oder an die Deutsche Bundes-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-062",
      "source_page": 8,
      "text": "direct investment or paid to the Kreditanstalt für Wiederauf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-064",
      "source_page": 8,
      "text": "bau or the DEG – Deutsche Investitions- und Entwicklungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-065",
      "source_page": 8,
      "text": "an die DEG – Deutsche Investitions- und Entwicklungsgesell-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-077",
      "source_page": 8,
      "text": "from debt-claims of every kind, whether or not secured by mort-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-083",
      "source_page": 8,
      "text": "prizes attaching to such securities, bonds or debentures. Penal-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-008-line-100",
      "source_page": 8,
      "text": "werden, tatsächlich zu dieser Betriebsstätte oder festen Ein -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-112",
      "source_page": 8,
      "text": "person paying the interest, whether he is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-116",
      "source_page": 8,
      "text": "establishment or a fixed base in connection with which the in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-008-line-121",
      "source_page": 8,
      "text": "und trägt die Betriebsstätte oder die feste Einrichtung die Zin-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-003",
      "source_page": 9,
      "text": "(7) Bestehen zwischen dem Schuldner und dem Nutzungs -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-011",
      "source_page": 9,
      "text": "den Schuldner und Nutzungsberechtigter ohne diese Beziehun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-013",
      "source_page": 9,
      "text": "gen vereinbart hätten, so wird dieser Artikel nur auf den letzte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-019",
      "source_page": 9,
      "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-020",
      "source_page": 9,
      "text": "according to the laws of each Contracting State, due regard be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-028",
      "source_page": 9,
      "text": "(1) Royalties arising in a Contracting State and paid to a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-034",
      "source_page": 9,
      "text": "(2) However, such royalties may also be taxed in the Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-039",
      "source_page": 9,
      "text": "Nutzungsberechtigte der Lizenzgebühren im anderen Vertrags-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-041",
      "source_page": 9,
      "text": "staat ansässig ist, 10 Prozent des Bruttobetrags der Lizenz -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-044",
      "source_page": 9,
      "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenzge -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-009-line-045",
      "source_page": 9,
      "text": "(3) The term “royalties” as used in this Article means pay-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-058",
      "source_page": 9,
      "text": "Benutzung oder das Recht auf Benutzung gewerblicher, kauf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-063",
      "source_page": 9,
      "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-009-line-072",
      "source_page": 9,
      "text": "beneficial owner of the royalties, being a resident of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-082",
      "source_page": 9,
      "text": "or property in respect of which the royalties are paid is effective-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-093",
      "source_page": 9,
      "text": "person paying the royalties, whether he is a resident of a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-097",
      "source_page": 9,
      "text": "establishment or fixed base, in connection with which the liabil-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-098",
      "source_page": 9,
      "text": "Einrichtung und ist die Verpflichtung zur Zahlung der Lizenz -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-101",
      "source_page": 9,
      "text": "by such permanent establishment or fixed base, then such roy-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-103",
      "source_page": 9,
      "text": "alties shall be deemed to arise in the State in which the perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-109",
      "source_page": 9,
      "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-112",
      "source_page": 9,
      "text": "besondere Beziehungen und übersteigen deshalb die Lizenz -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-119",
      "source_page": 9,
      "text": "the beneficial owner in the absence of such relationship, the pro-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-121",
      "source_page": 9,
      "text": "letzteren Betrag angewendet. In diesem Fall kann der über -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-007",
      "source_page": 10,
      "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-012",
      "source_page": 10,
      "text": "situated in the other Contracting State may be taxed in that oth-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-015",
      "source_page": 10,
      "text": "(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-022",
      "source_page": 10,
      "text": "situated in the other Contracting State may be taxed in that oth-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-010-line-028",
      "source_page": 10,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-010-line-034",
      "source_page": 10,
      "text": "Vertragsstaat ansässigen Person zur Ausübung einer selbst -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-037",
      "source_page": 10,
      "text": "for the purpose of performing independent personal services, in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-010-line-040",
      "source_page": 10,
      "text": "solchen Betriebsstätte (allein oder mit dem übrigen Unter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-049",
      "source_page": 10,
      "text": "im internationalen Verkehr betrieben werden, sowie von beweg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-050",
      "source_page": 10,
      "text": "movable property pertaining to the operation of such ships or air-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-051",
      "source_page": 10,
      "text": "lichem Vermögen, das dem Betrieb dieser Schiffe oder Luftfahr-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-056",
      "source_page": 10,
      "text": "und 4 nicht genanntem Vermögen können nur in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-059",
      "source_page": 10,
      "text": "the Contracting State of which the alienator is a resident. How -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-062",
      "source_page": 10,
      "text": "dem anderen Vertragsstaat, so können sie im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-087",
      "source_page": 10,
      "text": "State for the purpose of performing those services or activi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-090",
      "source_page": 10,
      "text": "b) he is present in that other State for the purpose of perform-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-091",
      "source_page": 10,
      "text": "zusammenhängenden Zeitraums von zwölf Monaten insge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-094",
      "source_page": 10,
      "text": "amounting in the aggregate to 183 days or more in any con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-097",
      "source_page": 10,
      "text": "In such circumstances, only so much of the income as is attrib-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-098",
      "source_page": 10,
      "text": "Staat besteuert werden, als sie dieser festen Einrichtung bezie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-099",
      "source_page": 10,
      "text": "utable to that fixed base or is derived from the services or activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-105",
      "source_page": 10,
      "text": "(2) The term “professional services” includes especially inde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-010-line-106",
      "source_page": 10,
      "text": "selbständig ausgeübte wissenschaftliche, literarische, künst -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-107",
      "source_page": 10,
      "text": "pendent scientific, literary, artistic, educational or teaching activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-117",
      "source_page": 10,
      "text": "(1) Vorbehaltlich der Artikel 16, 18, 19 und 20 können Gehäl-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-119",
      "source_page": 10,
      "text": "ter, Löhne und ähnliche Vergütungen, die eine in einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-008",
      "source_page": 11,
      "text": "(2) Notwithstanding the provisions of paragraph 1, remunera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-016",
      "source_page": 11,
      "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-011-line-020",
      "source_page": 11,
      "text": "month period commencing or ending in the fiscal year con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-023",
      "source_page": 11,
      "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-038",
      "source_page": 11,
      "text": "aboard a ship or aircraft operated by an enterprise of a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-047",
      "source_page": 11,
      "text": "Directors’ fees and other similar payments derived by a resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-050",
      "source_page": 11,
      "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-062",
      "source_page": 11,
      "text": "income derived by a resident of a Contracting State as an enter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-066",
      "source_page": 11,
      "text": "artiste, or a musician, or as a sportsman, from his personal activ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-071",
      "source_page": 11,
      "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-075",
      "source_page": 11,
      "text": "dem Künstler oder Sportler selbst, sondern einer anderen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-086",
      "source_page": 11,
      "text": "from the exercise of activities by artistes or sportsmen in a Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-087",
      "source_page": 11,
      "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-094",
      "source_page": 11,
      "text": "which in that other State is recognised as a charitable organisa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-096",
      "source_page": 11,
      "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-011-line-104",
      "source_page": 11,
      "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhegehäl-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-109",
      "source_page": 11,
      "text": "Contracting State in consideration of past employment or annu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-112",
      "source_page": 11,
      "text": "(2) Ungeachtet des Absatzes 1 können Ruhegehälter und ähn-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-117",
      "source_page": 11,
      "text": "from the statutory social insurance may also be taxed in the Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-121",
      "source_page": 11,
      "text": "that State, but these payments amounting to 10.000 Euro (in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-124",
      "source_page": 11,
      "text": "Steuer befreit sind. Überschreiten die Zahlungen den vorgenann-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-010",
      "source_page": 12,
      "text": "(3) The term “annuities” means certain amounts payable peri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-017",
      "source_page": 12,
      "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-029",
      "source_page": 12,
      "text": "pension, paid by a Contracting State, a Land, a political sub-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-030",
      "source_page": 12,
      "text": "Länder oder einer ihrer Gebietskörperschaften an eine natür-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-041",
      "source_page": 12,
      "text": "die Dienste in diesem Staat geleistet werden und die natür -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-050",
      "source_page": 12,
      "text": "ii) did not become a resident of that State solely for the pur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-056",
      "source_page": 12,
      "text": "a) Any pension paid by, or out of funds created by, a Contract-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-059",
      "source_page": 12,
      "text": "diesem Staat, einem seiner Länder oder einer ihrer Gebiets-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-061",
      "source_page": 12,
      "text": "körperschaften errichtetem Sondervermögen an eine natür-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-067",
      "source_page": 12,
      "text": "b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-069",
      "source_page": 12,
      "text": "staat besteuert werden, wenn die natürliche Person in die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-071",
      "source_page": 12,
      "text": "sem Staat ansässig und ein Staatsangehöriger dieses Staa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-074",
      "source_page": 12,
      "text": "(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-093",
      "source_page": 12,
      "text": "Contracting State solely for the purpose of his education or train-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-107",
      "source_page": 12,
      "text": "Hochschule, Schule, eines Museums oder einer anderen kulturel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-108",
      "source_page": 12,
      "text": "State or of a university, college, school, museum or other cultur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-012-line-113",
      "source_page": 12,
      "text": "höchstens zwei Jahre lang lediglich zur Ausübung einer Lehr -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-012-line-117",
      "source_page": 12,
      "text": "Forschungstätigkeit bei dieser Einrichtung aufhält und im erst -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-008",
      "source_page": 13,
      "text": "(1) Items of income of a resident of a Contracting State, wher-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-010",
      "source_page": 13,
      "text": "ever arising, not dealt with in the foregoing Articles of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-014",
      "source_page": 13,
      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-016",
      "source_page": 13,
      "text": "lichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht anzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-017",
      "source_page": 13,
      "text": "other than income from immovable property as defined in para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-024",
      "source_page": 13,
      "text": "dort gelegene feste Einrichtung ausübt, und die Rechte oder Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-027",
      "source_page": 13,
      "text": "services from a fixed base situated therein, and the right or prop-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-029",
      "source_page": 13,
      "text": "erty in respect of which the income is paid is effectively connect-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-013-line-038",
      "source_page": 13,
      "text": "(1) Bei in der Türkei ansässigen Personen wird die Doppel -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-039",
      "source_page": 13,
      "text": "(1) Double taxation for the residents of Turkey shall be elimi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-048",
      "source_page": 13,
      "text": "geltenden, die tragenden Prinzipien dieses Abkommens wah-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-053",
      "source_page": 13,
      "text": "accordance with this Agreement in respect of income (includ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-059",
      "source_page": 13,
      "text": "deduction from the Turkish tax on such income. Such deduc-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-073",
      "source_page": 13,
      "text": "Festsetzung der Steuer für das übrige Einkommen der Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-077",
      "source_page": 13,
      "text": "(2) Bei in Deutschland ansässigen Personen wird die Doppel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-078",
      "source_page": 13,
      "text": "(2) Double taxation for the residents of Germany shall be elim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-081",
      "source_page": 13,
      "text": "a) Von der Bemessungsgrundlage der deutschen Steuer wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-082",
      "source_page": 13,
      "text": "a) Unless foreign tax credit is to be allowed under sub-para-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-089",
      "source_page": 13,
      "text": "Für Einkünfte aus Dividenden gelten die vorstehenden Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-100",
      "source_page": 13,
      "text": "German company and which were not deducted when deter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-102",
      "source_page": 13,
      "text": "mining the profits of the company distributing these divi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-107",
      "source_page": 13,
      "text": "Einkünfte wird unter Beachtung der Vorschriften des deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-108",
      "source_page": 13,
      "text": "for foreign tax, there shall be allowed as a credit against Ger-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-110",
      "source_page": 13,
      "text": "schen Steuerrechts über die Anrechnung ausländischer Steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-014-line-012",
      "source_page": 14,
      "text": "gg) items of income that may be taxed according to Art -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
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      "line_id": "pdf-014-line-014",
      "source_page": 14,
      "text": "c) Statt der Bestimmungen des Buchstabens a sind die Be -"
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      "flags": [
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      "line_id": "pdf-014-line-019",
      "source_page": 14,
      "text": "in Articles 7 and 10 and to the assets from which such in-"
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      "flags": [
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      "line_id": "pdf-014-line-020",
      "source_page": 14,
      "text": "zugrunde liegenden Vermögenswerte, wenn die in Deutsch-"
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      "line_id": "pdf-014-line-022",
      "source_page": 14,
      "text": "land ansässige Person nicht nachweist, dass die Betriebs-"
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      "line_id": "pdf-014-line-032",
      "source_page": 14,
      "text": "aus unter § 8 Absatz 1 Nr. 1 bis 6 des deutschen Außen -"
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      "source_page": 14,
      "text": "Vermögens, das Betriebsvermögen der Betriebsstätte dar-"
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "source_page": 14,
      "text": "business property of the permanent establishment (para-"
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      "text": "nach den Bestimmungen dieses Abkommens von der deut-"
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "source_page": 14,
      "text": "Doppelbesteuerung durch Steueranrechnung nach Buch -"
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      "line_id": "pdf-014-line-070",
      "source_page": 14,
      "text": "this conflict cannot be settled by a procedure in accor-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-014-line-074",
      "source_page": 14,
      "text": "this difference in placement or attribution the relevant in-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-014-line-084",
      "source_page": 14,
      "text": "Türkei auf diplomatischem Weg andere Einkünfte noti -"
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      "line_id": "pdf-014-line-085",
      "source_page": 14,
      "text": "notifies the Republic of Turkey through diplomatic chan-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-087",
      "source_page": 14,
      "text": "nels of other items of income to which it intends to ap-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-014-line-090",
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      "text": "beabsichtigt. Die Doppelbesteuerung wird für die noti -"
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      "line_id": "pdf-014-line-093",
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      "text": "credit from the first day of the calendar year, next follow-"
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      "flags": [
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      "line_id": "pdf-014-line-094",
      "source_page": 14,
      "text": "Tag des Kalenderjahres vermieden, das auf das Kalen-"
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      "flags": [
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      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-"
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      "line_id": "pdf-014-line-105",
      "source_page": 14,
      "text": "den Verpflichtung unterworfen werden, die anders oder belas-"
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      "line_id": "pdf-014-line-107",
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      "text": "tender ist als die Besteuerung und die damit zusammenhängen-"
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    {
      "flags": [
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      "line_id": "pdf-014-line-120",
      "source_page": 14,
      "text": "(2) Staatenlose, die in einem Vertragsstaat ansässig sind, dür-"
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        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-014-line-128",
      "source_page": 14,
      "text": "damit zusammenhängenden Verpflichtungen, denen Staats -"
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      "line_id": "pdf-014-line-129",
      "source_page": 14,
      "text": "which nationals of the State concerned in the same circum-"
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      "flags": [
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      "line_id": "pdf-014-line-130",
      "source_page": 14,
      "text": "angehörige des betreffenden Staates unter gleichen Verhältnis-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-015-line-005",
      "source_page": 15,
      "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-"
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        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-007",
      "source_page": 15,
      "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-"
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    {
      "flags": [
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      "line_id": "pdf-015-line-015",
      "source_page": 15,
      "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-"
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      "line_id": "pdf-015-line-016",
      "source_page": 15,
      "text": "Contracting State any personal allowances, reliefs and reduc-"
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      "line_id": "pdf-015-line-023",
      "source_page": 15,
      "text": "Artikel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebüh-"
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      "line_id": "pdf-015-line-024",
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      "text": "paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, in-"
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    {
      "flags": [
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      "line_id": "pdf-015-line-025",
      "source_page": 15,
      "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-"
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      "line_id": "pdf-015-line-029",
      "source_page": 15,
      "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-"
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    {
      "flags": [
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      "line_id": "pdf-015-line-033",
      "source_page": 15,
      "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-038",
      "source_page": 15,
      "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-044",
      "source_page": 15,
      "text": "Staat keiner Besteuerung oder damit zusammenhängenden Ver-"
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    {
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      "line_id": "pdf-015-line-045",
      "source_page": 15,
      "text": "requirement connected therewith which is other or more burden-"
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    {
      "flags": [
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      "line_id": "pdf-015-line-050",
      "source_page": 15,
      "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-064",
      "source_page": 15,
      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-075",
      "source_page": 15,
      "text": "three years from the first notification of the action resulting in tax-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-076",
      "source_page": 15,
      "text": "innerhalb von drei Jahren nach der ersten Mitteilung der Maß-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-086",
      "source_page": 15,
      "text": "Verständigung mit der zuständigen Behörde des anderen Ver-"
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        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-015-line-090",
      "source_page": 15,
      "text": "entsprechende Besteuerung vermieden wird. Die Verstän -"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-091",
      "source_page": 15,
      "text": "with the Agreement. Any agreement reached shall be implement-"
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        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-015-line-098",
      "source_page": 15,
      "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus -"
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      "line_id": "pdf-015-line-100",
      "source_page": 15,
      "text": "legung oder Anwendung des Abkommens entstehen, in gegen-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-101",
      "source_page": 15,
      "text": "doubts arising as to the interpretation or application of the Agree-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-102",
      "source_page": 15,
      "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-103",
      "source_page": 15,
      "text": "ment. They may also consult together for the elimination of dou-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-109",
      "source_page": 15,
      "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Absät-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-015-line-113",
      "source_page": 15,
      "text": "aus ihnen oder ihren Vertretern bestehende gemeinsame Kom-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-114",
      "source_page": 15,
      "text": "the purpose of reaching an agreement in the sense of the pre-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-005",
      "source_page": 16,
      "text": "erheblich sind, soweit die diesem Recht entsprechende Besteue-"
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    {
      "flags": [
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      "line_id": "pdf-016-line-007",
      "source_page": 16,
      "text": "rung nicht dem Abkommen widerspricht. Der Auskunftsaus-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-011",
      "source_page": 16,
      "text": "(2) Any information received under paragraph 1 by a Contract-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-013",
      "source_page": 16,
      "text": "ing State shall be treated as secret in the same manner as infor-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-014",
      "source_page": 16,
      "text": "innerstaatlichen Rechts dieses Staates beschafften Informatio-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-020",
      "source_page": 16,
      "text": "werden, die mit der Veranlagung oder Erhebung, der Voll -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-028",
      "source_page": 16,
      "text": "Behörden dürfen die Informationen nur für diese Zwecke verwen-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-030",
      "source_page": 16,
      "text": "den. Sie dürfen die Informationen in einem öffentlichen Gerichts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-033",
      "source_page": 16,
      "text": "(3) Absätze 1 und 2 sind nicht so auszulegen, als verpflichte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-038",
      "source_page": 16,
      "text": "a) to carry out administrative measures for the supply of infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-039",
      "source_page": 16,
      "text": "durchzuführen, die von den Gesetzen und der Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-049",
      "source_page": 16,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-050",
      "source_page": 16,
      "text": "c) to supply information which would disclose any trade, busi-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-016-line-057",
      "source_page": 16,
      "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-058",
      "source_page": 16,
      "text": "(4) If information is requested by a Contracting State in accor-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-059",
      "source_page": 16,
      "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-062",
      "source_page": 16,
      "text": "information gathering measures to obtain the requested informa-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-063",
      "source_page": 16,
      "text": "Informationen, selbst wenn dieser andere Staat diese Infor -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-066",
      "source_page": 16,
      "text": "for its own tax purposes. The obligation contained in the preced-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-067",
      "source_page": 16,
      "text": "Die in Satz 1 enthaltene Verpflichtung unterliegt den Beschrän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-069",
      "source_page": 16,
      "text": "kungen gemäß Absatz 3, die jedoch in keinem Fall so aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-076",
      "source_page": 16,
      "text": "(5) Absatz 3 ist nicht so auszulegen, als könne ein Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-080",
      "source_page": 16,
      "text": "sich die Informationen bei einer Bank, einem sonstigen Finanz -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-082",
      "source_page": 16,
      "text": "institut, einem Bevollmächtigen, Vertreter oder Treuhänder be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-095",
      "source_page": 16,
      "text": "die Artikel 1 und 2 nicht eingeschränkt. Die zuständigen Behör-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-101",
      "source_page": 16,
      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Steueran-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-016-line-110",
      "source_page": 16,
      "text": "thereunder is not contrary to this Agreement or any other instru-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-112",
      "source_page": 16,
      "text": "ment to which the Contracting States are parties, as well as inter-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-016-line-113",
      "source_page": 16,
      "text": "Vertragsstaaten als Vertragsparteien angehören, nicht wider-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-016-line-114",
      "source_page": 16,
      "text": "est, administrative penalties and costs of collection or conser-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-119",
      "source_page": 16,
      "text": "(3) When a revenue claim of a Contracting State is enforce-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-016-line-123",
      "source_page": 16,
      "text": "at that time, cannot, under the laws of that State, prevent its col-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-124",
      "source_page": 16,
      "text": "Staates die Erhebung nicht verhindern kann, wird dieser Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-129",
      "source_page": 16,
      "text": "the competent authority of the other Contracting State. That rev-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-016-line-133",
      "source_page": 16,
      "text": "anderen Staat nach dessen Rechtsvorschriften über die Voll -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-005",
      "source_page": 17,
      "text": "handele es sich bei dem Steueranspruch um einen Steuer -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-008",
      "source_page": 17,
      "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-016",
      "source_page": 17,
      "text": "Behörde dieses Staates zum Zwecke der Einleitung von Siche-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-017",
      "source_page": 17,
      "text": "State, be accepted for purposes of taking measures of conser-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-024",
      "source_page": 17,
      "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steuer -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-026",
      "source_page": 17,
      "text": "anspruch dieses anderen Staates, selbst wenn der Steuer -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-017-line-037",
      "source_page": 17,
      "text": "Steueranspruch als solcher in diesem Staat nicht den Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-043",
      "source_page": 17,
      "text": "Staates. Ferner hat ein Steueranspruch, der von einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-017-line-053",
      "source_page": 17,
      "text": "Gültigkeit oder der Höhe eines Steueranspruchs eines Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-017-line-055",
      "source_page": 17,
      "text": "tragsstaats können nicht bei den Gerichten oder Verwaltungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-064",
      "source_page": 17,
      "text": "Contracting State has collected and remitted the relevant rev-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-065",
      "source_page": 17,
      "text": "Steueranspruch erhoben und an den erstgenannten Staat abge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-098",
      "source_page": 17,
      "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-105",
      "source_page": 17,
      "text": "b) to carry out measures which would be contrary to public pol-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-111",
      "source_page": 17,
      "text": "pursued all reasonable measures of collection or conservan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-113",
      "source_page": 17,
      "text": "cy, as the case may be, available under its laws or adminis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-017-line-116",
      "source_page": 17,
      "text": "d) Amtshilfe in Fällen zu leisten, in denen der Verwaltungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-117",
      "source_page": 17,
      "text": "d) to provide assistance in those cases where the administra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-127",
      "source_page": 17,
      "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-130",
      "source_page": 17,
      "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-009",
      "source_page": 18,
      "text": "innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-025",
      "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-029",
      "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-036",
      "source_page": 18,
      "text": "(4) The competent authorities may by mutual agreement im-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-041",
      "source_page": 18,
      "text": "Abkommen vorgesehenen Steuerermäßigungen oder -befreiun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-062",
      "source_page": 18,
      "text": "The attached Protocol shall be an integral part of this Agree-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-068",
      "source_page": 18,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-069",
      "source_page": 18,
      "text": "(1) This Agreement shall be ratified; the instruments of ratifica-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-018-line-072",
      "source_page": 18,
      "text": "(2) Das Abkommen tritt am Tag des Austausches der Rati -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-116",
      "source_page": 18,
      "text": "but either of the Contracting States may, on or before the thirti-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-117",
      "source_page": 18,
      "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-118",
      "source_page": 18,
      "text": "eth day of June in any calendar year beginning after the expira-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-009",
      "source_page": 19,
      "text": "bei den im Abzugsweg erhobenen Steuern für die Beträ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-016",
      "source_page": 19,
      "text": "ii) bei den übrigen Steuern für die Steuern, die für Zeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-019",
      "source_page": 19,
      "text": "beginning on or after the first day of January of the calen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-023",
      "source_page": 19,
      "text": "b) in der Republik Türkei auf die Steuern für die Veranlagungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-029",
      "source_page": 19,
      "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-037",
      "source_page": 19,
      "text": "Geschehen zu Berlin am 19. September 2011 in zwei Urschrif-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-032",
      "source_page": 20,
      "text": "anderen Person als einer natürlichen Person werden die zustän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-048",
      "source_page": 20,
      "text": "including studies or surveys of a scientific, geological or tech-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-051",
      "source_page": 20,
      "text": "dazugehöriger Blaupausen oder für Beratungs- oder Über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-059",
      "source_page": 20,
      "text": "einer Personengesellschaft. Er erstreckt sich auch auf Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-063",
      "source_page": 20,
      "text": "von der Gesellschaft für seine Tätigkeit im Dienst der Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-064",
      "source_page": 20,
      "text": "the partnership and for the granting of loans or the provisi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-065",
      "source_page": 20,
      "text": "schaft, für die Gewährung von Darlehen oder für die Überlas-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-071",
      "source_page": 20,
      "text": "Notwithstanding the provisions of Article 10 and 11 of this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-072",
      "source_page": 20,
      "text": "Dividenden und Zinsen in dem Vertragsstaat, aus dem sie stam-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-077",
      "source_page": 20,
      "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung, ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-081",
      "source_page": 20,
      "text": "seiner Beteiligung als stiller Gesellschafter oder der Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-090",
      "source_page": 20,
      "text": "b) under the condition that they are deductible in the determina-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-091",
      "source_page": 20,
      "text": "b) bei der Ermittlung der Gewinne des Schuldners der Dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-097",
      "source_page": 20,
      "text": "Zuschläge für verspätete Zahlung im Sinne des Artikels 11 Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-003",
      "source_page": 21,
      "text": "dem fremdvergleichskonformen Zinssatz liegt oder die Zuschlä-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-005",
      "source_page": 21,
      "text": "ge höher als die fremdvergleichskonformen Zuschläge für ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-024",
      "source_page": 21,
      "text": "Vertragsstaat ansässige Person – in diesem Absatz „der Arbeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-028",
      "source_page": 21,
      "text": "für einen Arbeitgeber, der nicht im anderen Vertragsstaat ansäs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-034",
      "source_page": 21,
      "text": "a) the employee renders services in the course of that employ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-052",
      "source_page": 21,
      "text": "innerhalb eines Zeitraums von einem Jahr, nachdem die Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-054",
      "source_page": 21,
      "text": "verwaltung dem Steuerpflichtigen das Ergebnis der Verstän -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-062",
      "source_page": 21,
      "text": "dieses Abkommens personenbezogene Daten übermittelt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-065",
      "source_page": 21,
      "text": "apply subject to the legal provisions in effect for each Con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-066",
      "source_page": 21,
      "text": "Beachtung der für jeden Vertragsstaat geltenden Rechtsvor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-073",
      "source_page": 21,
      "text": "Zweck und nur zu den durch die übermittelnde Stelle vorge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-083",
      "source_page": 21,
      "text": "c) Personenbezogene Daten dürfen nur an die zuständigen Stel-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-084",
      "source_page": 21,
      "text": "c) Personal data may be supplied only to the responsible agen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-087",
      "source_page": 21,
      "text": "Stellen darf nur mit vorheriger Zustimmung der übermitteln-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-098",
      "source_page": 21,
      "text": "Daten oder Daten, die nicht übermittelt werden durften, über-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-099",
      "source_page": 21,
      "text": "have been supplied have been supplied, the receiving agen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-100",
      "source_page": 21,
      "text": "mittelt worden sind, so ist dies der empfangenden Stelle un-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-107",
      "source_page": 21,
      "text": "übermittelten Daten sowie über den vorgesehenen Ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-114",
      "source_page": 21,
      "text": "withholding it outweighs the interest of the person concer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-021-line-115",
      "source_page": 21,
      "text": "erteilen, das Interesse des Betroffenen an der Auskunfts -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-122",
      "source_page": 21,
      "text": "State in whose sovereign territory the application for the infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-123",
      "source_page": 21,
      "text": "Vertragsstaats, in dessen Hoheitsgebiet die Auskunft bean-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-006",
      "source_page": 22,
      "text": "Informationsaustauschs nach diesem Abkommen rechtswid-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-010",
      "source_page": 22,
      "text": "nach Maßgabe ihres innerstaatlichen Rechts. Zahlt die emp-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-022-line-014",
      "source_page": 22,
      "text": "durch die Verwendung unrichtig übermittelter Daten ver -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-020",
      "source_page": 22,
      "text": "g) Soweit das für die übermittelnde Stelle geltende innerstaat -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-022",
      "source_page": 22,
      "text": "liche Recht in Bezug auf die übermittelten personenbezoge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-027",
      "source_page": 22,
      "text": "shall be erased once they are no longer required for the pur-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-028",
      "source_page": 22,
      "text": "von diesem Recht sind die übermittelten personenbezoge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-033",
      "source_page": 22,
      "text": "h) Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-041",
      "source_page": 22,
      "text": "Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-055",
      "source_page": 22,
      "text": "in dem anderen Vertragsstaat verlangen. Die zuständigen Behör-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-059",
      "source_page": 22,
      "text": "Abkommens einen gemeinsamen Vordruck für die Ansässigkeits-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-062",
      "source_page": 22,
      "text": "10. Both Contracting States are of the opinion that this Agree-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-063",
      "source_page": 22,
      "text": "(10) Nach Auffassung beider Vertragsstaaten ist dieses Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-071",
      "source_page": 22,
      "text": "diese innerstaatlichen Rechtsvorschriften zu einer Doppelbe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-081",
      "source_page": 22,
      "text": "Geschehen zu Berlin am 19. September 2011 in zwei Urschrif-"
    }
  ],
  "warning": "These flags are not an exhaustive accuracy check. All text remains machine transcription."
}