Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines
Vertragsstaats können nur in diesem Staat
besteuert werden, es sei denn, dass das
Unternehmen seine Tätigkeit im anderen
Vertragsstaat durch eine dort gelegene
Betriebsstätte ausübt oder ausgeübt hat.
Übt das Unternehmen seine Tätigkeit auf
diese Weise aus oder hat es sie so aus-
geübt, so können die Gewinne des Unter-
nehmens im anderen Staat besteuert
werden, jedoch nur insoweit, als sie dieser
Betriebsstätte zugerechnet werden kön-
nen.
English
(1) The profits of an enterprise of a Con-
tracting State shall be taxable only in that
State unless the enterprise carries on or
has carried on business in the other Con-
tracting State through a permanent estab-
lishment situated therein. If the enterprise
carries on or has carried on business as
aforesaid, the profits of the enterprise may
be taxed in the other State but only so
much of them as is attributable to that per-
manent establishment.
(2) Übt ein Unternehmen eines Vertrags-
staats seine Tätigkeit im anderen Vertrags-
staat durch eine dort gelegene Betriebs-
stätte aus oder hat es sie so ausgeübt, so
werden vorbehaltlich des Absatzes 3 in
jedem Vertragsstaat dieser Betriebsstätte
die Gewinne zugerechnet, die sie hätte
erzielen können, wenn sie eine gleiche oder
ähnliche Tätigkeit unter gleichen oder ähn-
lichen Bedingungen als selbständiges
Unternehmen ausgeübt hätte und im Ver-
kehr mit dem Unternehmen, dessen
Betriebsstätte sie ist, völlig unabhängig
gewesen wäre.
English
(2) Subject to the provisions of para-
graph 3, where an enterprise of a Contract-
ing State carries on or has carried on busi-
ness in the other Contracting State through
a permanent establishment situated there-
in, there shall in each Contracting State be
attributed to that permanent establishment
the profits which it might be expected to
make if it were a distinct and separate
enterprise engaged in the same or similar
activities under the same or similar condi-
tions and dealing wholly independently
with the enterprise of which it is a perma-
nent establishment.
(3) Bei der Ermittlung der Gewinne einer
Betriebsstätte werden die für diese Be-
triebsstätte entstandenen Aufwendungen,
einschließlich der Geschäftsführungs- und
allgemeinen
Verwaltungskosten,
zum
Abzug zugelassen, gleichgültig, ob sie in
dem Staat, in dem die Betriebsstätte liegt,
oder anderswo entstanden sind.
English
(3) In determining the profits of a perma-
nent establishment, there shall be allowed
those deductible expenses which are
incurred for the purposes of the permanent
establishment including executive and
general administrative expenses, whether
incurred in the State in which the perma-
nent establishment is situated or else-
where.
(4) Soweit es in einem Vertragsstaat
üblich ist, die einer Betriebsstätte zuzu-
rechnenden Gewinne durch Aufteilung der
Gesamtgewinne des Unternehmens auf
seine einzelnen Teile zu ermitteln, schließt
Absatz 2 nicht aus, dass dieser Vertrags-
staat die zu besteuernden Gewinne nach
der üblichen Aufteilung ermittelt; die
gewählte Gewinnaufteilung muss jedoch
derart sein, dass das Ergebnis mit den
Grundsätzen dieses Artikels überein-
stimmt.
English
(4) Insofar as it has been customary in a
Contracting State to determine the profits
to be attributed to a permanent establish-
ment on the basis of an apportionment of
the total profits of the enterprise to its vari-
ous parts, nothing in paragraph 2 shall pre-
clude that Contracting State from deter-
mining the profits to be taxed by such an
apportionment as may be customary; the
method of apportionment adopted shall,
however, be such that the result shall be in
accordance with the principles contained
in this Article.
(5) Aufgrund des bloßen Einkaufs von
Gütern oder Waren für das Unternehmen
wird einer Betriebsstätte kein Gewinn
zugerechnet.
English
(5) No profits shall be attributed to a per-
manent establishment by reason of the
mere purchase by that permanent estab-
lishment of goods or merchandise for the
enterprise.
(6) Bei der Anwendung der vorstehenden
Absätze sind die der Betriebsstätte zu-
zurechnenden Gewinne jedes Jahr auf die-
selbe Art zu ermitteln, es sei denn, dass
ausreichende Gründe dafür bestehen,
anders zu verfahren.
English
(6) For the purposes of the preceding
paragraphs, the profits to be attributed to
the permanent establishment shall be
determined by the same method year by
year unless there is good and sufficient
reason to the contrary.
(7) Gehören zu den Gewinnen Einkünfte,
die in anderen Artikeln dieses Abkommens
behandelt werden, so werden die Bestim-
mungen jener Artikel durch die Bestimmun-
gen dieses Artikels nicht berührt.
English
(7) Where profits include items of income
which are dealt with separately in other
Articles of this Agreement, then, the provi-
sions of those Articles shall not be affected
by the provisions of this Article.
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 7 | 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-7/
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.