(1) In this Agreement, unless the context otherwise
requires:
(a) the term “Federal Republic of Gemany”, when used
in a geographical sense, means the territory in which
the Basic Law for the Federal Republic of Germany is
in force, as well as any area adjacent to the territori-
al waters of the Federal Republic of Germany de-
signated, in accordance with international law as
related to the rights which the Federal Republic of
Germany may exercise with respect to the sea bed
and sub-soil and their natural resources, as domestic
area for tax purposes;
the term “Jamaica” means the island of Jamaica, the
(b
=
Morant Cays, the Pedro Cays and their Dependen-
cies; and when used in a geographical sense the term
“Jamaica” includes the territorial waters thereof in-
cluding any area outside such territorial waters
which in accordance with international law and the
laws of Jamaica is an area within which the rights of
Jamaica with respect to the sea bed and sub-soil and
their natural resources may be exercised;
the terms “a Contracting State” and “the other Con-
(c
tracting State" mean the Federal Republic of Ger-
many or Jamaica, as the context requires;
(d
the term “person” includes an individual, a company
and any body of persons treated as an entity for tax
purposes;
(e
the term “company” means any body corporate or
any entity, which is treated as a body corporate for
tax purposes;
(f
the terms “resident of a Contracting State” and
“resident of the other Contracting State“ mean a
person who is a resident of the Federal Republic of
Germany or a person who is a resident of Jamaica,
as the context requires;
(g
the terms “enterprise of a Contracting State" and
“enterprise of the other Contracting State“ mean
respectively an enterprise carried on by a resident of
a Contracting State and an enterprise carried on by a
resident of the other Contracting State;
(h) the term "national" means:
=
(aa) in respect of the Federal Republic of Germany
any German in the meaning of Article 116, para-
graph 1, of the Basic Law for the Federal Re-
public of Germany and any legal person,
partnership and association deriving its status
as such from the law in force in the Federal
Republic of Germany;
(bb) in respect of Jamaica any individual who is a
citizen of Jamaica and any legal person, associa-
tion or other entity deriving its status as such
from the law of Jamaica;
(i
=
the term “competent authority” means in the case of
the Federal Republic of Germany the Federal Minis-
ter of Finance, and in the case of Jamaica the Minis-
ter responsible for Finance or his authorised repre-
sentative;
(j) the term “international traffic” includes traffic be-
tween places in one country in the course of a
voyage which extends over more than one country.
(2) As regards the application of this Agreement by a
Contracting State any term not otherwise defined shall,
unless the context otherwise requires, have the meaning
which it has under the laws of that Contracting State
relating to the taxes which are the subject of this Agree-
ment.
(3) Where under this Agreement any income is exempt
from tax or is taxed at a reduced rate in a Contracting
State and that income is subject to tax in the other Con-
tracting State by reference to the amount thereof which
is remitted to or received in that other State, the exemp-
tion or reduction of tax to be allowed under this Agree-
ment in the first-mentioned State shall apply only to the
amount so remitted or received.
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
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · 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 3 | en | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jamaica-1976-base/en/articles/article-3/
Source, edition and limits
Source edition
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
Source form
unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text
Source scope
original consent-law publication and base treaty with accompanying protocol; not current consolidated law
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription