Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragstaats
können nur in diesem Staat besteuert werden, es sei
denn, daß das Unternehmen im anderen Vertragstaat
durch eine dort gelegene Betriebstätte gewerblich tätig
ist. Ist das Unternehmen in dieser Weise gewerblich
tätig, so können die Gewinne des Unternehmens in dem
anderen Staat besteuert werden, jedoch nur insoweit, als
sie dieser Betriebstätte zugerechnet werden können.
English
(1) The profits of an enterprise of a Contracting State
shall be taxable only in that State unless the enterprise
carries on trade or business in the other Contracting
State through a permanent establishment situated there-
in, If the enterprise carries on trade or business as afore-
said, the profits of the enterprise may be taxed in the
other State but only so much of them as is attributable
to that permanent establishment.
(2) Ist ein Unternehmen eines Vertragstaats in dem
anderen Vertragstaat durch eine dort gelegene Betrieb-
stätte gewerblich tätig, so sind in jedem Vertragstaat
dieser Betriebstätte die Gewinne zuzurechnen, die sie
hätte erzielen können, wenn sie eine gleiche oder ähn-
liche Tätigkeit unter gleichen oder ähnlichen Bedingun-
gen als selbständiges Unternehmen ausgeübt hätte und
im Verkehr mit dem Unternehmen, dessen Betriebstätte
sie ist, völlig unabhängig gewesen wäre,
English
(2) Where an enterprise of a Contracting State carries
on trade or business in the other Contracting State
through a permanent establishment situated therein,
there shall in each Contracting State be attributed to
that permanent establishment the profits which it might
be expected to make if it were a distinct and separate
enterprise engaged in the same or similar activities
under the same or similar conditions and dealing at
arm’s length with the enterprise of which it is a perma-
nent establishment.
(3) Bei der Ermittlung der Gewinne einer in einem
Vertragstaat gelegenen Betriebstätte werden alle Auf-
wendungen, die nach dem Recht dieses Vertragstaats ab-
zugsfähig wären, wenn die Betriebstätte ein unabhängi-
ges Unternehmen wäre, zum Abzug zugelassen, soweit
die Aufwendungen bei vernünftiger Betrachtungsweise
der Betriebstätte zugerechnet werden können, einschlieB-
lich der so abzugsfähigen und zurechenbaren Geschäfts-
führungs- und allgemeinen Verwaltungskosten, gleich-
gültig, ob sie in dem Vertragstaat, in dem die Betrieb-
stätte liegt, oder anderswo entstanden sind.
English
(3) In determining the profits of a permanent establish-
ment situated in one of the Contracting States, there
shall be allowed as deductions all expenses which would
be deductible under the law of that Contracting State if
the permanent establishment were an independent enter-
prise in so far as such expenses are reasonably allocable
to the permanent establishment including executive and
general administration expenses so deductible and
allocable, whether incurred in that Contracting State in
which the permanent establishment is situated or else-
where.
(4) Soweit es in einem Vertragstaat üblich ist, die
einer Betriebstätte zuzurechnenden Gewinne durch Auf-
teilung der Gesamtgewinne des Unternehmens auf seine
einzelnen Teile zu ermitteln, schließt Absatz 2 nicht aus,
daß dieser Vertragstaat die zu besteuernden Gewinne
nach der üblichen Aufteilung ermittelt; die Art der ange-
wendeten Gewinnaufteilung muß jedoch so sein, daß das
Ergebnis mit den Grundsätzen dieses Artikels überein-
stimmt.
English
(4) Insofar as it has been customary in a Contracting
State to determine the profits to be attributed to a per-
manent establishment on the basis of an apportionment
of the total profits of the enterprise to its various parts,
nothing in paragraph (2) shall preclude that Contracting
State from determining the profits to be taxed by such
an apportionment as may be customary; the method of
apportionment adopted shall, however, be such that the
result shall be in accordance with the principles laid
down in this Article.
(5) Auf Grund des bloßen Einkaufs von Gütern oder
Waren für das Unternehmen wird einer Betriebstätte
kein Gewinn zugerechnet.
English
(5) No profits shall be attributed to a permanent estab-
lishment by reason of the mere purchase by that perma-
nent establishment of goods or merchandise for the
enterprise,
(6) Reichen die Informationen, die der betreffenden zu-
ständigen Behörde zur Verfügung stehen, für die Ermitt-
lung der der Betriebstätte zuzurechnenden Gewinne
nicht aus, so kann die zuständige Behörde die Gewinne
nach pflichtmäßigem Ermessen oder durch Schätzung er-
mitteln, vorausgesetzt, daß dabei die in diesem Artikel
niedergelegten Grundsätze beachtet werden,
English
(6) If the information available to the competent
authority concerned is inadequate to determine the
profits to be attributed to the permanent establishment,
such profits may be determined by the exercise of a dis-
cretion or the making of an estimate by that competent
authority, provided that such discretion shall be exercis-
ed or such estimate shall be made in accordance with
the principles stated in this Article.
(7) Bei Anwendung der vorstehenden Absätze sind die
der Betriebstätte zuzurechnenden Gewinne jedes Jahr
auf dieselbe Art zu ermitteln, es sei denn, daß ausrei-
chende Gründe dafür bestehen, anders zu verfahren.
English
(7) For the purposes of the preceding paragraph the
profits to be attributed to the permanent establishment
shall be determined by the same method year by year
unless there is good and sufficient reason to the
contrary.
(8) Gehören zu den Gewinnen Einkünfte, die in ande-
ren Artikeln dieses Abkommens behandelt werden, so
werden die Bestimmungen jener Artikel durch die Be-
stimmungen dieses Artikels nicht berührt.
English
(8) Where profits include items of income which are
dealt with separately in other Articles of this Agree-
ment, then the provisions of those Articles shall not be
affected by the provisions of this Article.
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 7 | 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-7/
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.