(1) Where:
a) an enterprise of a Contracting State participates directly or
indirectly in the management, control or capital of an enter-
prise of the other Contracting State; or
b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a Con-
tracting State and an enterprise of the other Contracting
State,
and in either case conditions operate between the two enter -
prises in their commercial or financial relations which differ from
those which might be expected to operate between independent
enterprises dealing wholly independently with one another, then
any profits which, but for those conditions, might have been
expected to accrue to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be included in the
profits of that enterprise and taxed accordingly.
(2) Where a Contracting State includes in the profits of an
enterprise of that State – and taxes accordingly – profits on which
an enterprise of the other Contracting State has been charged to
tax in that other State and the profits so included are profits
which would have accrued to the enterprise of the first
mentioned State if the conditions made between the enterprises
had been those which would have been made between inde-
pendent enterprises, then that other State shall make an appro-
priate adjustment to the amount of tax charged therein on those
profits. In determining such adjustment, due regard shall be had
to the other provisions of this Agreement and for this purpose
the competent authorities of the Contracting States shall if
necessary consult each other.
(3) A Contracting State shall not include in the profits of an
enterprise, and tax accordingly, profits that would have accrued
to the enterprise but by reason of the conditions referred to in
paragraph 1 have not so accrued, after the expiration of 10 years
from the end of the taxable year in which the profits would have
accrued to the enterprise. The provisions of this paragraph
shall not apply in the case of fraud, wilful default or, in the case
of Australia, gross negligence, or, in the case of the Federal
Republic of Germany, negligence, or where, within that period of
10 years, an audit into the profits of an enterprise has been
initiated by either State.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
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
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.
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. 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.
Protocols and later instruments
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.
Text language and status
en · 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 9 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/en/articles/article-9/
Source, edition and limits
Source edition
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
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
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.
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. 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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription