Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Unbewegliches Vermögen im Sinne des Artikels 6, das
einer in einem Vertragsstaat ansässigen Person gehört und im
anderen Vertragsstaat belegen ist, kann im anderen Staat be-
steuert werden.
English
1. Capital represented by immovable property referred to in
Article 6, owned by a resident of a Contracting State and situated
in the other Contracting State, may be taxed in that other State.
(2) Bewegliches Vermögen, das Betriebsvermögen einer Be-
triebsstätte ist, die ein Unternehmen eines Vertragsstaats im an-
deren Vertragsstaat hat, kann im anderen Staat besteuert wer-
den.
English
2. Capital represented by movable property forming part of
the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State may be taxed in that other State.
(3) Seeschiffe oder Luftfahrzeuge, die im internationalen Ver-
kehr betrieben werden, sowie bewegliches Vermögen, das dem
Betrieb dieser Seeschiffe oder Luftfahrzeuge dient, können nur
in dem Vertragsstaat besteuert werden, in dem sich der Ort der
tatsächlichen Geschäftsleitung des Unternehmens befindet.
English
3. Capital represented by ships or aircraft operated in interna-
tional traffic, and by movable property pertaining to the operation
of such ships and aircraft, shall be taxable only in the Contracting
State in which the place of effective management of the enter-
prise is situated.
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
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
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. 2017 II S. 1077 | de-armenia-2017-base | de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27 | Article 21 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-armenia-2017-base/de/articles/article-21/
Quellen, Fassung und Grenzen
Quellenfassung
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
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
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. 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-armenia-2017-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. 2017 II S. 1077 · /library/originals/103515e4337ab964e0542efd759d25508881443a3192ccc83180be089e5739cb.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.