(1) Where
a) an enterprise of a Contracting State participates directly or
indirectly in the management, control or capital of an enter-
prise of the other Contracting State, or
b) the same persons participate directly or indirectly in the man-
agement, control or capital of an enterprise of a Contracting
State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the
two enterprises in their commercial or financial relations which
differ from those which would be made between independent
enterprises, then any profits which would, but for those condi-
tions, have accrued to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be included in the
profits of that enterprise and taxed accordingly.
(2) Where a Contracting State includes in the profits of an
enterprise of that Contracting State – and taxes accordingly –
profits on which an enterprise of the other Contracting State has
been charged to tax in that other Contracting State and the prof-
its so included are profits which would have accrued to the
enterprise of the first-mentioned Contracting State if the condi-
tions made between the two enterprises had been those which
would have been made between independent enterprises, then
that other Contracting State shall make an appropriate adjust-
ment to the amount of the tax charged therein on those profits.
In determining such adjustment, due regard shall be had to the
other provisions of this Agreement and the competent authorities
of the Contracting States shall, if necessary, consult each other.
(3) Notwithstanding the provisions of paragraph 1, a Contract-
ing State shall not change the profits of an enterprise of that Con-
tracting State in the circumstances referred to in that paragraph
after ten years from the end of the taxable year in which the profits
that would be subject to such change would, but for the condi-
tions referred to in that paragraph, have accrued to that enter-
prise. The provisions of this paragraph shall not apply in the case
of fraud or wilful default or when the competent authority of a
Contracting State notifies within that ten-year period the compe-
tent authority of the other Contracting State of the enterprise of
that other Contracting State whose tax liability to that other Con-
tracting State may be directly affected by the taxation provided
for in paragraph 1 on an enterprise of the first-mentioned Con-
tracting State by that Contracting State.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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. 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.
Protocols and later instruments
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
Text language and status
en · 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 9 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/en/articles/article-9/
Source, edition and limits
Source edition
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
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. 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.
Protocols and later instruments
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
Text language and status
en · authentic-language-transcription · machine-transcription