1. Прибыль, получаемая резидентом Договаривающе-
гося Государства от отчуждения недвижимого имущества,
которое расположено в другом Договаривающемся Государ-
стве, может облагаться налогом в этом другом Государстве.
2. Прибыль от отчуждения акций и прочих долей уча-
стия в компании, активы которой преимущественно, прямо
или косвенно состоят из недвижимого имущества, располо-
женного в Договаривающемся Государстве, может обла-
гаться налогом в этом Государстве.
3. Прибыль от отчуждения движимого имущества, пред-
ставляющего собой активы постоянного учреждения, кото-
рое предприятие Договаривающегося Государства имеет
в другом Договаривающемся Государстве, или относящего-
ся к постоянной базе, которой располагает резидент Дого-
варивающегося Государства для оказания независимых
личных услуг в другом Договаривающемся Государстве,
включая такие суммы прибыли, которые извлекаются в свя-
зи с отчуждением такого постоянного учреждения (отдель-
но или вместе с остальным предприятием) или такой
постоянной базы, может облагаться налогом в этом другом
Государстве.
4. Прибыль, получаемая предприятием Договариваю-
щегося Государства от отчуждения морских или воздушных
судов, эксплуатируемых в международных перевозках, а
также движимого имущества, предназначенного для экс-
плуатации таких морских или воздушных судов, может об-
лагаться налогом только в этом Договаривающемся Госу-
дарстве.
5. Прибыль от отчуждения имущества, не обозначен-
ного в пунктах 1 - 4 настоящей статьи, может облагаться
налогом только в Договаривающемся Государстве, резиден-
том которого является лицо, отчуждающее это имущество.
de-azerbaijan-2005-base | BGBl. 2005 II S. 1146 | signed 2004-08-25 | published 2005-10-19 | Signed: 2004-08-25 | Gazette publication: 2005-10-19
Source form
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and Russian are separate complete physical source regions. The closing also names Azerbaijani, NOT printed as a separate language version in this retained original; no Azerbaijani asset or translation. Russian precedence clause is retained. 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-azerbaijan-2005-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-azerbaijan-2005-base/.
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 2004-08-25; consent law 2005-10-13; gazette publication 2005-10-19. Edition ID year is not a signature date. Treaty entry into force: 2005-12-28. Roster general application: 2006-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. Dezember 2005. 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. 2005 II S. 1146 | de-azerbaijan-2005-base | de-azerbaijan-2005-base | BGBl. 2005 II S. 1146 | signed 2004-08-25 | published 2005-10-19 | Signed: 2004-08-25 | Gazette publication: 2005-10-19 | Article 13 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-azerbaijan-2005-base/ru/articles/article-13/
Source, edition and limits
Source edition
de-azerbaijan-2005-base | BGBl. 2005 II S. 1146 | signed 2004-08-25 | published 2005-10-19 | Signed: 2004-08-25 | Gazette publication: 2005-10-19
Source form
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and Russian are separate complete physical source regions. The closing also names Azerbaijani, NOT printed as a separate language version in this retained original; no Azerbaijani asset or translation. Russian precedence clause is retained. 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-azerbaijan-2005-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-azerbaijan-2005-base/.
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 2004-08-25; consent law 2005-10-13; gazette publication 2005-10-19. Edition ID year is not a signature date. Treaty entry into force: 2005-12-28. Roster general application: 2006-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. Dezember 2005. 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.