Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragsstaats aus
dem Betrieb von Seeschiffen oder Luftfahrzeugen im internatio-
nalen Verkehr können nur in diesem Staat besteuert werden.
English
(1) Profits of an enterprise of a Contracting State derived from
the operation of ships or aircraft in international traffic shall be
taxable only in that State.
(2) Ungeachtet des Absatzes 1 können Gewinne eines Unter-
nehmens eines Vertragsstaats aus der Beförderung durch See-
schiffe oder Luftfahrzeuge von Personen, Vieh, Post, Gütern oder
Waren, die im anderen Vertragsstaat an Bord und dann an einem
Ort in diesem anderen Staat von Bord genommen werden, oder
aus der Vermietung eines voll ausgestatteten Seeschiffs oder
Luftfahrzeugs mit Besatzung für die Zwecke dieser Beförderung
im anderen Staat besteuert werden.
English
(2) Notwithstanding the provisions of paragraph 1, profits of
an enterprise of a Contracting State derived from the carriage
by ships or aircraft of passengers, livestock, mail, goods or
merchandise which are shipped in the other Contracting State
and are discharged at a place in that other State, or from leasing
on a full basis of a ship or aircraft for purposes of such carriage,
may be taxed in that other State.
(3) Die Absätze 1 und 2 gelten auch für Gewinne aus dem Be-
trieb von Seeschiffen oder Luftfahrzeugen, die aus der Beteili-
gung an einem Pool, einer Betriebsgemeinschaft oder einer
internationalen Betriebsstelle bezogen werden.
English
(3) The provisions of paragraphs 1 and 2 shall also apply to
profits from the operation of ships or aircraft derived through
participation in a pool, a joint business or an international
operating agency.
(4) Gewinne, die eine in einem Vertragsstaat ansässige Person
(als Betreiber von Seeschiffen oder Luftfahrzeugen oder Anbieter
von Transportdienstleistungen) aus der Vermietung von für den
Transport von Gütern oder Waren eingesetzten Containern (ein-
schließlich Trailern und zugehöriger Ausstattung für den Transport
von Containern) bezieht, können nur in diesem Staat besteuert wer-
den, sofern diese Vermietung mit dem Betrieb von Seeschiffen
oder Luftfahrzeugen im internationalen Verkehr unmittelbar ver-
bunden ist oder eine Nebentätigkeit dazu darstellt.
English
(4) Profits derived by a resident of a Contracting State (being
an operator of ships or aircraft or a provider of transport services)
from the lease of containers (including trailers and related equip-
ment for the transport of containers) used for the transport of
goods or merchandise shall be taxable only in that State, provid-
ed such lease is directly connected or ancillary to the operation
of ships or aircraft in international traffic.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
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
German and English versions are present in the source and are identified by the signing clause. 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-australia-2016-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. 2016 II S. 1114 | de-australia-2016-base | de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17 | Article 8 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/de/articles/article-8/
Quellen, Fassung und Grenzen
Quellenfassung
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
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
German and English versions are present in the source and are identified by the signing clause. 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-australia-2016-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. 2016 II S. 1114 · /library/originals/d58aaf6b2bd90a6abde579523b333041459f4e6c76a0fed3a730e1b9f01122a9.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.