(1) Les bénéfices provenant de l’exploitation, en trafic
international, de navires ou d’aéronefs ne sont imposables que
dans l’État contractant où le siège de direction effective de
l’entreprise est situé.
(2) Si le siège de direction effective d’une entreprise de
navigation maritime est à bord d’un navire, ce siège est
considéré comme situé dans l’État contractant où se trouve le
port d’attache de ce navire ou, à défaut de port d’attache, dans
l’État contractant dont l’exploitant du navire est un résident.
(3) Les dispositions du paragraphe 1 s’appliquent aussi aux
bénéfices provenant de la participation à un pool, une exploitation
en commun ou un organisme international d’exploitation.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
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 | fr | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-algeria-2008-base/fr/articles/article-8/
Source, edition and limits
Source edition
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.