1. В случае, если:
a) предприятие Договаривающегося Государства прямо
или косвенно участвует в управлении, контроле или ка-
питале предприятия другого Договаривающегося Госу-
дарства или
b) одни и те же лица прямо или косвенно участвуют
в управлении, контроле или капитале предприятия До-
говаривающегося Государства и предприятия другого
Договаривающегося Государства,
и в указанных случаях оба предприятия в их коммерческих
или финансовых отношениях обязаны соблюдать согласо-
ванные или возложенные на них условия, отличающиеся от
тех, которые имели бы место между независимыми пред-
приятиями, то прибыль, которая могла бы быть получена
одним из предприятий без таких условий, но не была по-
лучена в силу этих условий, может быть отнесена к при-
были данного предприятия и соответственно обложена на-
логом.
2. Если в Договаривающемся Государстве к прибыли
предприятия этого Государства относятся и соответственно
подлежат налогообложению суммы прибыли, в отношении
которых предприятие другого Договаривающегося Государ-
ства подлежало налогообложению в этом другом Государст-
ве, и если речь в отношении отнесенных сумм прибыли
идет о суммах, которые могли бы быть получены предпри-
ятием первого упомянутого Государства при совпадении
условий, согласованных между указанными предприятия-
ми, с условиями, которые были бы согласованы между не-
зависимыми предприятиями, то другое Государство произ-
водит соответствующую поправку взимаемого в нем налога
с таких сумм прибыли. При такой поправке должны быть
соблюдены остальные положения настоящего Соглашения;
в случае необходимости компетентные органы Договари-
вающихся Государств вступают во взаимные консультации.
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 9 | 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-9/
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.