Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Unbewegliches Vermögen im Sinne des Artikels 6, das
einer in einem Vertragsstaat ansässigen Person gehört und im
anderen Vertragsstaat liegt, kann im anderen Staat besteuert
werden.
English
(1) Capital represented by immovable property referred to in
Article 6, owned by a resident of a Contracting State and situated
in the other Contracting State, may be taxed in that other State.
(2) Bewegliches Vermögen, das Betriebsvermögen einer
Betriebsstätte ist, die ein Unternehmen eines Vertragsstaats im
anderen Vertragsstaat hat, oder das zu einer festen Einrichtung
gehört, die einer in einem Vertragsstaat ansässigen Person für
die Ausübung einer selbständigen Arbeit im anderen Vertrags-
staat zur Verfügung steht, kann im anderen Staat besteuert wer-
den.
English
(2) Capital represented by movable property forming part of
the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State or by movable property pertaining to a fixed base avail-
able to a resident of a Contracting State in the other Contract-
ing State for the purpose of performing independent personal
services, may be taxed in that other State.
(3) Seeschiffe oder Luftfahrzeuge, die im internationalen Ver-
kehr betrieben werden, und bewegliches Vermögen, das dem
Betrieb dieser Seeschiffe oder Luftfahrzeuge dient, können nur
in dem Vertragsstaat besteuert werden, in dem sich der Ort der
tatsächlichen Geschäftsleitung des Unternehmens befindet.
English
(3) Capital represented by ships and aircraft operated in
international traffic, and by movable property pertaining to the
operation of such ships and aircraft, shall be taxable only in the
Contracting State in which the place of effective management
of the enterprise is situated.
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
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-ghana-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 | de-ghana-2006-base | de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07 | Article 22 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ghana-2006-base/de/articles/article-22/
Quellen, Fassung und Grenzen
Quellenfassung
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
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-ghana-2006-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 · /library/originals/e3c222b396223548224515dc47d5b78cce7a3f00e618b9cba2300721e7795798.pdf
Disclaimers
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