(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-
zeugen im internationalen Verkehr können nur in dem Vertrags-
staat besteuert werden, in dem sich der Ort der tatsächlichen
Geschäftsleitung des Unternehmens befindet.
(2) Befindet sich der Ort der tatsächlichen Geschäftsleitung
eines Unternehmens der Seeschifffahrt an Bord eines Schiffes,
so gilt er als in dem Vertragsstaat gelegen, in dem der Heimat-
hafen des Schiffes liegt, oder, wenn kein Heimathafen vorhan-
den ist, in dem Vertragsstaat, in dem die Person ansässig ist, die
das Schiff betreibt.
de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Native German and French source transcriptions. The signing clause identifies German, Arabic and French as authentic, with French prevailing on differences between German and Arabic. Arabic is NOT supplied here; missing here does not mean globally unavailable. No translation, human wording review, current-law or publication approval claimed. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-algeria-2008-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2007-11-12; consent law 2008-10-23; gazette publication 2008-10-29. Edition ID year is not a signature date. Treaty entry into force: 2008-12-23. Roster general application: 2009-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 23. Dezember 2008. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2008 II S. 1188 | de-algeria-2008-base | de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29 | Article 8 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-algeria-2008-base/de/articles/article-8/
Quellen, Fassung und Grenzen
Quellenfassung
de-algeria-2008-base | BGBl. 2008 II S. 1188 | signed 2007-11-12 | published 2008-10-29 | Signed: 2007-11-12 | Gazette publication: 2008-10-29
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Native German and French source transcriptions. The signing clause identifies German, Arabic and French as authentic, with French prevailing on differences between German and Arabic. Arabic is NOT supplied here; missing here does not mean globally unavailable. No translation, human wording review, current-law or publication approval claimed. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-algeria-2008-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2007-11-12; consent law 2008-10-23; gazette publication 2008-10-29. Edition ID year is not a signature date. Treaty entry into force: 2008-12-23. Roster general application: 2009-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 23. Dezember 2008. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2008 II S. 1188 · /library/originals/590794a84ab92f0af975448ea622e24b78defd53efba9e45d62fd10e9e284a25.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.