Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragsstaats können
nur in diesem Vertragsstaat besteuert werden, es sei denn, das
Unternehmen übt seine Geschäftstätigkeit im anderen Vertrags-
staat durch eine dort gelegene Betriebsstätte aus. Übt das
Unternehmen seine Geschäftstätigkeit auf diese Weise aus, so
können die Gewinne, die der Betriebsstätte in Übereinstimmung
mit Absatz 2 zugerechnet werden können, im anderen Vertrags-
staat besteuert werden.
English
(1) Profits of an enterprise of a Contracting State shall be tax-
able only in that Contracting State unless the enterprise carries
on business in the other Contracting State through a permanent
establishment situated therein. If the enterprise carries on busi-
ness as aforesaid, the profits that are attributable to the perma-
nent establishment in accordance with the provisions of para-
graph 2 may be taxed in that other Contracting State.
(2) Im Sinne dieses Artikels und des Artikels 22 handelt es sich
bei den Gewinnen, die in jedem Vertragsstaat einer in Absatz 1
genannten Betriebsstätte zugerechnet werden können, um die
Gewinne, die die Betriebsstätte, insbesondere in ihren wirtschaft-
lichen Beziehungen mit anderen Teilen des Unternehmens,
voraussichtlich erzielen würde, wenn sie ein selbständiges und
unabhängiges Unternehmen wäre, das die gleichen oder ähn -
liche Tätigkeiten unter den gleichen oder ähnlichen Bedingungen
ausübt, unter Berücksichtigung der von dem Unternehmen durch
die Betriebsstätte und durch die anderen Teile des Unterneh-
mens ausgeübten Funktionen, genutzten Vermögenswerte und
übernommenen Risiken.
English
(2) For the purposes of this Article and Article 22, the profits
that are attributable in each Contracting State to the permanent
establishment referred to in paragraph 1 are the profits it might
be expected to make, in particular in its dealings with other parts
of the enterprise, if it were a separate and independent enterprise
engaged in the same or similar activities under the same or similar
conditions, taking into account the functions performed, assets
used and risks assumed by the enterprise through the permanent
establishment and through the other parts of the enterprise.
(3) Wenn in Übereinstimmung mit Absatz 2 ein Vertragsstaat
die Gewinne, die der Betriebsstätte eines Unternehmens eines
Vertragsstaats zugerechnet werden können, berichtigt und dem-
entsprechend Gewinne des Unternehmens besteuert, die bereits
im anderen Vertragsstaat besteuert wurden, wird der andere
Vertragsstaat, soweit zur Beseitigung einer Doppelbesteuerung
dieser Gewinne erforderlich, eine entsprechende Berichtigung
vornehmen, wenn seine zuständige Behörde der Berichtigung
des erstgenannten Vertragsstaats zustimmt; stimmt die zustän-
dige Behörde nicht zu, werden sich die zuständigen Behörden
der Vertragsstaaten bemühen, eine sich daraus ergebende Dop-
pelbesteuerung durch Verständigung zu beseitigen.
English
(3) Where, in accordance with paragraph 2, a Contracting
State adjusts the profits that are attributable to a permanent
establishment of an enterprise of one of the Contracting States
and taxes accordingly profits of the enterprise that have been
charged to tax in the other Contracting State, that other Con-
tracting State shall, to the extent necessary to eliminate double
taxation on these profits, make an appropriate adjustment if the
competent authority of that other Contracting State agrees with
the adjustment made by the first-mentioned Contracting State;
if the competent authority of that other Contracting State does
not so agree, the competent authorities of the Contracting States
shall endeavour to eliminate any double taxation resulting there-
from by mutual agreement.
(4) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-
keln dieses Abkommens gesondert behandelt werden, so wer-
den die Bestimmungen jener Artikel durch diesen Artikel nicht
berührt.
English
(4) Where profits include items of income which are dealt with
separately in other Articles of this Agreement, then the provisions
of those Articles shall not be affected by the provisions of this
Article.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
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
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-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. 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
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: 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 | de-japan-2016-base | de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25 | Article 7 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/de/articles/article-7/
Quellen, Fassung und Grenzen
Quellenfassung
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
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
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. 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-japan-2016-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. 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
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: 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 · /library/originals/413804ca244c776065e68f53df0ea2b5c3dda880cc4a56721addacbc29648f12.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.