Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Im Sinne dieses Abkommens bedeutet der
Ausdruck „eine in einem Vertragstaat ansässige Person“
eine Person, die nach dem Recht dieses Staates dort auf
Grund ihres Wohnsitzes, ihres ständigen Aufenthalts, des
Ortes ihrer Geschäftsleitung oder eines anderen ähn-
lichen Merkmals steuerpflichtig ist.
English
(1) For the purposes of this Agreement, the term
“resident of a Contracting State“ means any person who,
under the law of that State, is liable to taxation therein
by reason of his domicile, residence, place of manage-
ment or any other criterion of a similar nature.
(2) Ist nach Absatz 1 eine natürliche Person in beiden
Vertragstaaten ansässig, so gilt folgendes:
a) Die Person gilt als in dem Vertragstaat ansässig, in
dem sie über eine ständige Wohnstätte verfügt. Ver-
fügt sie in beiden Vertragstaaten über eine ständige
Wohnstätte, so gilt sie als in dem Vertragstaat ansäs-
sig, zu dem sie die engeren persönlichen und wirt-
schaftlichen Beziehungen hat (Mittelpunkt der
Lebensinteressen).
b
Kann nicht bestimmt werden, in welchem Vertrag-
=
staat die Person den Mittelpunkt der Lebensinteres-
sen hat, oder verfügt sie in keinem der Vertragstaa-
ten über eine ständige Wohnstätte, so gilt sie als in
dem Vertragstaat ansässig, in dem sie ihren gewöhn-
lichen Aufenthalt hat.
c) Hat die Person ihren gewöhnlichen Aufenthalt in bei-
den Vertragstaaten oder in keinem der Vertragstaa-
ten, so gilt sie als in dem Vertragstaat ansässig, des-
sen Staatsangehörigkeit sie besitzt.
d
Besitzt die Person die Staatsangehörigkeit beider Ver-
=
tragstaaten oder keines Vertragstaats, so regeln die
zuständigen Behörden der Vertragstaaten die Frage in
gegenseitigem Einvernehmen.
English
(2) Where by reason of the provisions of paragraph (1)
an individual is a resident of both Contracting States,
then this case shall be determined in accordance with
the following rules:
(a) He shall be deemed to be a resident of the Contract-
ing State in which he has a permanent home avail-
able to him, If he has a permanent home available to
him in both Contracting States, he shall be deemed
to be a resident of the Contracting State with which
his personal and economic relations are closest
(centre of vital interests);
If the Contracting State in which he has his centre of
(b
=
vital interests cannot be determined, or if he has not
a permanent home available to him in either Con-
tracting State, he shall be deemed to be a resident of
the Contracting State in which he has an habitual
abode;
(c) If he has an habitual abode in both Contracting
States or in neither of them, he shall be deemed to
be a resident of the Contracting State of which he is
a national;
(d) If he is a national of both Contracting States or of
neither of them, the competent authorities of the
Contracting States shall settle the question by
mutual agreement.
(3) Ist nach Absatz 1 eine juristische Person in beiden
Vertragstaaten ansässig, so gilt sie als in dem Vertrag-
staat ansässig, in dem sich der Ort ihrer tatsächlichen
Geschäftsleitung befindet.
English
(3) Where by reason of the provisions of paragraph (1)
a legal person other than an individual is a resident of
both Contracting States, then it shall be deemed to be a
resident of the Contracting State in which its place of
effective management is situated.
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 4 | 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-4/
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.