Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragsstaats kón-
nen nur in diesem Staat besteuert werden, es sei denn, daß
das Unternehmen seine Tätigkeit im anderen Vertragsstaat
durch eine dort gelegene Betriebsstätte ausübt. Übt das
Unternehmen seine Tätigkeit in dieser Weise aus, so können
die Gewinne des Unternehmens in dem anderen Staat besteu-
ert werden, jedoch nur insoweit, als sie dieser Betriebsstätte
zugerechnet werden können,
Español
1.Los beneficios de una empresa de un Estado Contratante
solamente serán gravables en este Estado, a no ser que la
empresa efectúe operaciones en el otro Estado por medio de
un establecimiento permanente situado en él. En este último
caso los beneficios de la empresa serán gravables en el otro
Estado, pero sólo en la medida en que sean atribuidos al esta-
blecimiento permanente,
(2) Übt ein Unternehmen eines Vertragsstaats seine Tätig-
keit in dem anderen Vertragsstaat durch eine dort gelegene
Betriebsstätte aus, so sind in jedem Vertragsstaat dieser
Betriebsstätte die Gewinne zuzurechnen, die sie hätte erzielen
können, wenn sie eine gleiche oder ähnliche Tätigkeit unter
gleichen oder ähnlichen Bedingungen als selbständiges
Unternehmen ausgeübt hätte und im Verkehr mit dem Unter-
nehmen, dessen Betriebsstätte sie ist, völig unabhängig
gewesen wäre.
Español
2. Cuando una empresa de un Estado Contratante realice
negocios en el otro Estado Contratante por medio de un esta-
blecimiento permanente situado en él, en cada Estado Contra-
tante se atribuirán al establecimiento permanente los beneti-
cios que éste obtendría si fuese una empresa distinta y sepa-
rada que realizase las mismas o similares actividades, en las
mismas O similares condiciones, y tratase con total indepen-
dencia con la empresa de la que es establecimiento perma-
nente.
(&) Bei der Ermittlung der Gewinne einer Betriebsstätte wer-
den die für diese Betriebsstätte entstandenen Aufwendungen,
einschließlich der Geschäftsführungs- und allgemeinen Ver-
waltungskosten, zum Abzug zugelassen, sofern das Unterneh-
men nachweist, daß die Aufwendungen tatsächlich mit den
Gewinnen der Betriebsstätte in Zusammenhang stehen.
Español
3. Para la determinación del beneficio del establecimiento
permanente se permitirá la deducción de los gastos produci-
dos para los fines del establecimiento permanente, compren-
didos los gastos de dirección y generales de administración
para los mismos fines, siempre que la empresa demuestre que
los gastos estén efectivamente relacionados con los benefi-
cios del establecimiento permanente.
(5) Bei der Anwendung der Absätze 1 bis 4 sind die der
Betriebsstätte zuzurechnenden Gewinne jedes Jahr auf die-
selbe Art zu ermitteln, es sei denn, daß ausreichende Gründe
dafür bestehen, anders zu verfahren.
Español
5. A efectos de los anteriores párratos 1 a 4, los beneficios
imputables al establecimiento permanente se calcularán cada
año por el mismo método, a no ser que existan motivos válidos
y suficientes para proceder en otra forma.
(6) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-
kein dieses Abkommens behandelt werden, so werden die
Bestimmungen jener Artikel durch die Bestimmungen dieses
Artikels nicht berührt,
Español
6. Cuando los beneficios comprendan rentas reguladas
separadamente en otros artículos de este Convenio, las dispo-
siciones de aquellos no quedarán afectadas por las del pre-
sente articulo,
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 7 | 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-7/
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.