Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ist eine Person der Auffassung, dass
Maßnahmen eines Vertragsstaats oder bei-
der Vertragsstaaten für sie zu einer
Besteuerung führen oder führen werden,
die diesem Abkommen nicht entspricht, so
kann sie unbeschadet der nach dem inner-
staatlichen Recht dieser Staaten vorgese-
henen Rechtsbehelfe bei der zuständigen
Behörde des Vertragsstaats, in dem sie
ansässig ist, oder, sofern ihr Fall von Arti-
kel 24 Absatz 1 erfasst wird, bei der
zuständigen Behörde des Vertragsstaats,
dessen Staatsangehöriger sie ist, einen
schriftlichen Antrag stellen mit einer
Begründung, weshalb die Änderung dieser
Besteuerung gefordert wird. Vorausset-
zung für die Zulassung dieses Antrags ist,
dass er innerhalb von zwei Jahren nach der
ersten Bekanntgabe der Maßnahmen
erfolgt, die zu einer diesem Abkommen
nicht entsprechenden Besteuerung geführt
haben.
English
(1) Where a person considers that the
actions of one or both of the Contracting
States result or will result for that person in
taxation not in accordance with the provi-
sions of this Agreement, that person may,
irrespective of the remedies provided by
the domestic law of those States, address
to the competent authority of the Contract-
ing State of which that person is a resident
or, if that person’s case comes under para-
graph 1 of Article 24, to that of the Con-
tracting State of which that person is a
national, an application in writing stating
the grounds for claiming the revision of
such taxation. To be admissible, the said
application must be submitted within two
years from the first notification of the action
resulting in taxation not in accordance with
the provisions of the Agreement.
(2) Hält die zuständige Behörde die Ein-
wendung für begründet und ist sie selbst
nicht in der Lage, eine befriedigende
Lösung herbeizuführen, so wird sie sich
bemühen, den Fall durch Verständigung
mit der zuständigen Behörde des anderen
Vertragsstaats so zu regeln, dass eine dem
Abkommen nicht entsprechende Besteue-
rung vermieden wird.
English
(2) The competent authority shall
endeavour, if the objection appears to it to
be justified and if it is not itself able to arrive
at an appropriate solution, to resolve the
case by mutual agreement with the compe-
tent authority of the other Contracting
State, with a view to the avoidance of taxa-
tion not in accordance with the Agreement.
(3) Die zuständigen Behörden der Ver-
tragsstaaten werden sich bemühen,
Schwierigkeiten oder Zweifel, die bei der
Auslegung oder Anwendung des Abkom-
mens entstehen, in gegenseitigem Einver-
nehmen zu beseitigen. Sie können auch
gemeinsam darüber beraten, wie eine Dop-
pelbesteuerung in Fällen vermieden wer-
den kann, die im Abkommen nicht behan-
delt sind.
English
(3) The competent authorities of the
Contracting States shall endeavour to
resolve by mutual agreement any difficul-
ties or doubts arising as to the interpreta-
tion or application of the Agreement. They
may also consult together for the elimina-
tion of double taxation in cases not pro-
vided for in the Agreement.
(4) Insbesondere können die zuständi-
gen Behörden der Vertragsstaaten einan-
der konsultieren, um nach Möglichkeit eine
Einigung zu erreichen über
a) eine übereinstimmende Zurechnung
des Gewinns, der auf ein Unternehmen
eines Vertragsstaats und auf seine im
anderen
Vertragsstaat
gelegene
Betriebsstätte entfällt;
b) eine übereinstimmende Aufteilung der
Gewinne auf verbundene Unternehmen
im Sinne des Artikels 9;
c) die Methode zur Vermeidung der Dop-
pelbesteuerung im Fall von Nachlässen
oder Trusts.
English
(4) In particular, the competent author-
ities of the Contracting States may consult
together to endeavour to agree:
a) to the same attribution of profits to an
enterprise of a Contracting State and to
its permanent establishment situated in
the other Contracting State;
b) to the same allocation of profits be-
tween associated enterprises as pro-
vided for in Article 9;
c) to the method of avoiding double taxa-
tion in the case of an estate or trust.
(5) Die zuständigen Behörden der Ver-
tragsstaaten können zwecks Anwendung
dieses Abkommens unmittelbar miteinan-
der verkehren.
English
(5) The competent authorities of the
Contracting States may communicate with
each other directly for the purpose of
applying the provisions of this Agreement.
(6) Fragen, Schwierigkeiten oder Zweifel
betreffend die Auslegung oder Anwendung
des Abkommens, die nicht durch die
zuständigen Behörden in Anwendung der
Absätze 1, 2 oder 3 geregelt werden kön-
nen, können im gegenseitigen Einverneh-
men der zuständigen Behörden einer
Schiedskommission vorgelegt werden. Die
Entscheidungen der Schiedskommission
sind verbindlich. Die Zusammensetzung
der Schiedskommission und das Schieds-
verfahren werden nach Erörterung zwi-
schen den zuständigen Behörden durch
Notenwechsel auf diplomatischem Weg
zwischen den Vertragsstaaten festgelegt.
English
(6) If any question, difficulty or doubt
arising as to the interpretation or applica-
tion of the Agreement cannot be resolved
or dealt with by the competent authorities
as a result of the application of the provi-
sions of paragraphs 1, 2 or 3, these ques-
tions, difficulties or doubts may, if the com-
petent authorities agree, be submitted to
an arbitration commission. The decisions
of the commission shall be binding. The
composition of the commission and the
arbitration procedures shall be determined,
after consultation between the competent
authorities, through an exchange of diplo-
matic notes between the Contracting
States.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 | de-canada-2002-base | de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27 | Article 25 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/de/articles/article-25/
Quellen, Fassung und Grenzen
Quellenfassung
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-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 as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 · /library/originals/b18d48075a81ab71ecea288667b0233e95e88eb60f49e528f0f7f43491576cfd.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.