Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die Staatsangehörigen eines Vertragsstaat dürfen in
dem anderen Vertragsstaat weder einer Besteuerung noch
einer damit zusammenhängenden Verpflichtung unterworfen
werden, die anders oder belastender ist als die Besteuerung
und die damit zusammenhángenden Verpflichtungen, denen
die Staatsangehörigen des anderen Staates unter gleichen
Verhältnissen unterworfen sind oder unterworfen werden kön-
nen
Español
1. Los nacionales de un Estado Contratante no serán some-
tidos en el otro Estado Contratante a ningún impuesto ni obli-
gación relativa al mismo que no se exijan o que sean más gra-
vosos que aquellos a los que estén o puedan estar sometidos
los nacionales de este último Estado que se encuentre en las
mismas condiciones.
(2) Die Besteuerung einer Betriebsstätte, die ein Unterneh-
men eines Vertragsstaats in dem anderen Vertragsstaat hat,
darf in dem anderen Staat nicht ungúnstiger sein als die
Besteuerung von Unternehmen des anderen Staates, welche
die gleiche Tätigkeit ausüben.
Diese Bestimmung verpflichtet einen Vertragsstaat nicht, den
in dem anderen Vertragsstaat ansässigen Personen Steuer-
freibeträge, -vergünstigungen und -ermäßigungen auf Grund
des Personenstands oder der Familienlasten oder sonstiger
persönlicher Umstände zu gewähren, die er den in seinem
Hoheitsgebiet ansässigen Personen gewährt.
Español
2. Un establecimiento permanente que una empresa de un
Estado Contratante tenga en el otro Estado Contratante no
será sometido a imposición en este Estado de manera menos
favorable que las empresas de este último Estado que realicen
las mismas actividades.
Esta disposición no obliga a un Estado Contratante a conceder
alas personas domiciliadas en el otro Estado Contratante las
deducciones personales, desgravaciones y reducciones de
impuestos que otorgue a las personas domiciliadas en su terri-
torio en consideración a su estado civil o cargas familiares o
demás circunstancias personales.
(8) Außer in den Fällen der Artikel 9, 11 Absatz 6 und Arti-
kel 12 Absatz 5 sind Zinsen, Lizenzgebühren und andere Ent-
‚gelte, die ein Unternehmen eines Vertragsstaats an eine im
anderen Vertragsstaat ansässige Person zahlt, bei der Ermitt-
lung der steuerpflichtigen Gewinne dieses Unternehmens
unter den gleichen Bedingungen wie Zahlungen an eine im
erstgenannten Staat ansässige Person zum Abzug zuzulas-
sen.
Español
3. A excepción de los casos contemplados en los articulos
9, 11 párrato 6, y 12 pärrafo 5 los intereses, regalias y otras
recompensas que una empresa de un Estado Contratante
paga a una persona domiciliada en el otro Estado Contratante
serán deducibles para la determinación de los beneficios gra-
vables de esta empresa de igual manera como lo son los
pagos efectuados a una persona domiciliada en el Estado pri-
meramente denominado.
(4) Die Unternehmen eines Vertragsstaats, deren Kapital
‚ganz oder teilweise unmittelbar oder mittelbar einer in dem
anderen Vertragsstaat ansässigen Person oder mehreren sol-
chen Personen gehört oder ihrer Kontrolle unterliegt, dürfen in
dem erstgenannten Vertragsstaat weder einer Besteuerung
noch einer damit zusammenhängenden Verpflichtung unter-
worfen werden, die anders oder belastender ist als die
Besteuerung und die damit zusammenhängenden Verpflich-
tungen, denen andere ähnliche Unternehmen des erstgenann-
ten Staates unterworfen sind oder unterworfen werden kön-
nen.
Español
4. Las empresas de un Estado Contratante cuyo capital
esté, en todo o en parte, poseido o controlado, directa o indi-
rectamente, por una o más personas domiciliadas en el otro
Estado Contratante, no serán sometidas en el Estado Contra-
tante citado en primer lugar a ningún impuesto ni obligación
relativa al mismo que no se exijan o que sean más gravosos
que aquellos a los que estén o puedan estar sometidas las
empresas similares del primer Estado.
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 24 | 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-24/
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.
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