Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Lizenzgebühren, die aus einem Vertragsstaat stammen
und an eine in dem anderen Vertragsstaat ansässige Person
gezahlt werden, können in dem Staat, aus dem sie stammen,
‚nach dem Recht dieses Staates besteuert werden; die Steuer
darf aber 15 vom Hundert des Bruttobetrags der Lizenzgebüh-
ren nicht übersteigen.
Español
1.Las regalias procedentes de un Estado Contratante paga-
das a una persona domiciliada en el otro Estado Contratante
serán gravables en el Estado Contratante del que, procedan y
de acuerdo con la legislación de este Estado, pero el impuesto
asi exigido no puede exceder del 15 % del monto bruto de las
regalías.
(2) Der in diesem Artikel verwendete Ausdruck „Lizenzge-
búhren" bedeutet Vergütungen jeder Art, die für die Benutzung
oder für das Recht auf Benutzung von Urheberrechten an lite-
rarischen, künstlerischen oder wissenschaftlichen Werken,
einschließlich kinematographischer Filme oder Bandaufnah-
men für Fernsehen oder Rundfunk, von Patenten, Warenzei-
chen, Mustern oder Modellen, Plänen, geheimen Formeln oder
Verfahren oder für die Benutzung oder das Recht auf Benut-
zung gewerblicher, kaufmännischer oder wissenschaftlicher
‚Ausrüstungen oder für die Mitteilung gewerblicher, kaufmänni-
scher oder wissenschaftlicher Erfahrungen gezahlt werden.
Español
2. El término “regalías”, empleado en este articulo, com-
prende las cantidades de cualquier clase pagadas por el uso
0 la concesión de uso de derechos de autor sobre obras lite-
rarias, artisticas o cientificas, incluidas las peliculas cinema-
tográficas o las cintas grabadas para la televisión o radio, de
patentes, marcas de fábrica o de comercio, dibujos o modelos,
planos, fórmulas o procedimientos secretos, así como por el
uso 0 la concesión de uso de equipos industriales, comercia-
les o cientificos, y las cantidades pagadas por informaciones
relativas a experiencias industriales, comerciales o cientificas.
(3) Die Absätze. und 2 sind nicht anzuwenden, wenn der in
eınem Vertragsstaat ansässige Empfänger der Lizenzgebüh-
ren in dem anderen Vertragsstaat, aus dem die Lizenzgebüh-
ren stammen, eine Betriebsstätte hat und die Rechte oder Ver-
'mógenswerte, für welche die Lizenzgebühren gezahlt werden,
tatsächlich zu dieser Betriebsstätte gehören. In diesem Fall ist
Artikel 7 über Unternehmensgewinne anzuwenden.
Español
3. Las disposiciones de los párrafos 1 y 2 no se aplicarán si
el beneficiario de las regalías, domiciliado en un Estado Con-
tratante, tiene en el otro Estado Contratante del cual proceden
las regalias, un establecimiento permanente con el cual el
derecho o propiedad por el que se pagan las regalías esté vin-
culado efectivamente. En este caso se aplicarán las disposi-
ciones del articulo 7 sobre los beneficios de empresas.
(4) Lizenzgebühren geiten dann als aus einem Vertragsstaat
stammend, wenn der Schuldner dieser Staat selbst, eines sei
ner Länder oder eine ihrer Gebietskörperschaften oder eine in
diesem Staat ansässige Person ist. Hat aber der Schuldner der
Lizenzgebúhren, ohne Rücksicht darauf, ob er in einem Ver-
tragsstaat ansässig ist oder nicht, in einem Vertragsstaat eine
Betriebsstätte und ist die Verpflichtung zur Zahlung der
Lizenzgebühren für Zwecke der Betriebsstätte eingegangen
und trägt die Betriebsstätte die Lizenzgebühren, so gelten die
Lizenzgebúhren als aus dem Vertragsstaat stammend, in dem
die Betriebsstätte liegt,
Español
4. Las regalías se considerarán procedentes de un Estado
Contratante cuando el deudor sea el propio Estado, uno de sus
Estados Federados, una de sus divisiones o una de sus sub-
divisiones políticas, una de sus autoridades locales o una per-
sona domiciliada en este Estado. Sin embargo, cuando el deu-
dor de las regalias esté o no domiciliado en un Estado Contra-
tante, tenga en un Estado Contratante un establecimiento per-
manente en relación con el cual se haya contraido la obliga-
ción de pagar las regalias y este establecimiento soporte el
pago de las mismas, las regalias se considerarán procedentes
del Estado Contratante donde esté el establecimiento perma-
nente.
(5) Bestehen zwischen Schuldner und Gläubiger oder zwi-
schen jedem von ihnen und einem Dritten besondere Be:
hungen und übersteigen deshalb die gezahlten Lizenzgebüh-
ren, gemessen an der zugrundeliegenden Leistung, den
Betrag, den Schuldner und Gläubiger ohne diese Beziehungen
vereinbart hätten, so wird dieser Artikel nur auf diesen letzten
Betrag angewendet. In diesem Fall kann der úbersteigende
Betrag nach dem Recht jedes Vertragsstaats und unter
Berücksichtigung der anderen Bestimmungen dieses Abkom-
mens besteuert werden.
Español
5. Cuando debido a relaciones especiales existentes entre
el deudor y el beneficiario de las regalias o entre ambos y cual-
uier otra persona, el importe de las regalías pagadas, habida
cuenta del uso, derecho o información por el que se paguen,
exceda del importe que habria sido acordado por el deudor y
el beneficiario en ausencia de tales relaciones, las disposicio-
nes de este articulo no se aplicarán más que a este último
importe. En este caso, el exceso podrá someterse a imposición
de acuerdo con la legislación de cada Estado Contratante,
teniendo en cuenta las demás disposiciones de este Conve-
nio.
de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page465; treaty begins on printed page466. BMF/manifest citation is BGBl. 1984 II S. 466. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. Consent law visually dated8May1984 on source PDF1. Retained audit consent-law field is unresolved; both facts disclosed, no upstream metadata changed. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ecuador-1984-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata.
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 1982-12-07; consent law not resolved in retained audit; gazette publication 1984-05-12. Edition ID year is not a signature date. Treaty entry into force: 1986-06-25. Roster general application: 1987-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. Juni 1986. 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 accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Ecuador R-A P: 19.10.2012 KR KR. 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. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata. 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. 1984 II S. 466 | de-ecuador-1984-base | de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12 | Article 12 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ecuador-1984-base/de/articles/article-12/
Quellen, Fassung und Grenzen
Quellenfassung
de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page465; treaty begins on printed page466. BMF/manifest citation is BGBl. 1984 II S. 466. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. Consent law visually dated8May1984 on source PDF1. Retained audit consent-law field is unresolved; both facts disclosed, no upstream metadata changed. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ecuador-1984-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata.
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 1982-12-07; consent law not resolved in retained audit; gazette publication 1984-05-12. Edition ID year is not a signature date. Treaty entry into force: 1986-06-25. Roster general application: 1987-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. Juni 1986. 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 accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Ecuador R-A P: 19.10.2012 KR KR. 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. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata. 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. 1984 II S. 466 · /library/originals/a0ce853bc5636b3b21a0bb1c9604844b48982dfce101e7e33424a0b1ce409291.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.