Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ist eine in einem Vertragstaat ansässige Person
der Auffassung, daß die Maßnahmen eines Vertragstaats
oder beider Vertragstaaten für sie zu einer Besteuerung
geführt haben oder führen werden, die diesem Abkom-
men nicht entspricht, so kann sie unbeschadet der nach
innerstaatlihem Recht dieser Staaten vorgesehenen
Rechtsmittel ihren Fall der zuständigen Behörde des Ver-
tragstaats unterbreiten, in dem sie ansässig ist.
English
(1) Where a resident of a Contracting State considers
that the actions of one or both of the Contracting States
result or will result for him in taxation not in accordance
with this Agreement, he may, notwithstanding the reme-
dies provided by the national laws of those States, pres-
ent his case to the competent authority of the Contract-
ing State of which he is a resident.
(2) Hält diese zuständige Behörde die Einwendung für
begründet und ist sie selbst nicht in der Lage, eine be-
friedigende Lösung herbeizuführen, so wird sie sich be-
mühen, den Fall durch Verständigung mit der zuständi-
gen Behörde des anderen Vertragstaats so zu regeln, daß
eine diesem Abkommen nicht entsprechende Besteue-
rung vermieden wird.
English
(2) The competent authority shall endeavour, if the ob-
jection appears to it to be justified and if it is not itself
able to arrive at an appropriate solution, to resolve the
case by mutual agreement with the competent authority
of the other Contracting State, with a view to the avoid-
ance of taxation not in accordance with this Agreement.
(3) Die zuständigen Behörden der Vertragstaaten wer-
. den sich bemühen, Schwierigkeiten oder Zweifel, die bei
der Auslegung oder Anwendung dieses Abkommens ent-
stehen, in gegenseitigem Einvernehmen zu beseitigen. Sie
können auch gemeinsam darüber beraten, wie eine Dop-
pelbesteuerung in Fällen, die in diesem Abkommen nicht
behandelt sind, vermieden werden kann.
English
(3) The competent authorities of the Contracting States
shall endeavour to resolve by mutual agreement any dif-
ficulties or doubts arising as to the interpretation or
application of this Agreement. They may also consult to-
gether for the elimination of double taxation in cases not
provided for in this Agreement.
(4) Die zuständigen Behörden der Vertragstaaten kön-
nen zum Zwecke der Anwendung des Abkommens un-
mittelbar miteinander verkehren.
English
(4) The competent authorities of the Contracting States
may communicate with each other directly for the pur-
pose of applying the provisions of this Agreement.
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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. 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. 1976 II S. 1194 | de-jamaica-1976-base | de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17 | Article 25 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jamaica-1976-base/de/articles/article-25/
Quellen, Fassung und Grenzen
Quellenfassung
de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17
Quellenform
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Quellenumfang
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Abgerufen
2026-09-30
Text- und Sprachumfang
The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.
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 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. 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. 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. 1976 II S. 1194 · /library/originals/9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c.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.