Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragstaates
können nur in diesem Staat besteuert werden, es sei
denn, daß das Unternehmen seine Tätigkeit im anderen
Vertragstaat durch eine dort gelegene Betriebstätte aus-
übt. Ubt das Unternehmen seine Tätigkeit in dieser Weise
aus, 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 business in the other Contracting State through
a permanent establishment situated therein. If the enter-
prise carries on business as aforesaid, 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) Ubt ein Unternehmen eines Vertragstaates seine
Tätigkeit in dem anderen Vertragstaat durch eine dort
gelegene Betriebstätte aus, 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 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 wholly independently with
the enterprise of which it is a permanent establishment.
(3) Bei der Ermittlung der Gewinne einer Betriebstätte
werden die für diese Betriebstätte entstandenen Aufwen-
dungen, einschließlich der Geschäftsführungs- und allge-
meinen Verwaltungskosten, zum Abzug zugelassen,
gleichgültig, ob sie in dem Staat, in dem die Betrieb-
stätte liegt, oder anderswo entstanden sind.
English
(3) In the determination of the profits of a permanent
establishment, there shall be allowed as deductions ex-
penses which are incurred for the purposes of the per-
manent establishment including executive and general
administrative expenses so incurred, whether in the State
in which the permanent establishment is situated or
elsewhere.
(4) Absatz 2 schließt nicht aus, daß ein Vertragstaat
die einer Betriebstätte zuzurechnenden Gewinne durch
Aufteilung der Gesamtgewinne des Unternehmens auf
seine einzelnen Teile ermittelt; die Art der angewende-
ten Gewinnaufteilung muß jedoch so sein, daß das Ergeb-
nis mit den Grundsätzen dieses Artikels übereinstimmt.
English
(4) Nothing in paragraph (2) shall preclude a Contract-
ing State from determining the profits to be attributed
to a permanent establishment on the basis of an ap-
portionment of the total profits of the enterprise to its
various parts; the method of apportionment adopted
shall, however, be such that the result shall be in accord-
ance 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 per-
manent establishment of goods or merchandise for the
enterprise.
(6) Bei Anwendung der vorstehenden Absätze sind die
der Betriebstätte zuzurechnenden Gewinne jedes Jahr auf
dieselbe Art zu ermitteln, es sei denn, daß ausreichende
Gründe dafür bestehen, anders zu verfahren.
English
(6) For the purposes of the preceding paragraphs, 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.
(7) 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
(7} 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-liberia-1973-base | BGBl. 1973 II S. 1285 | signed 1970-11-25 | published 1973-09-06 | Signed: 1970-11-25 | Gazette publication: 1973-09-06
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-liberia-1973-base/. Exact physical-page spans and unresolved OCR at /review/de-liberia-1973-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 1970-11-25; consent law 1973-08-30; gazette publication 1973-09-06. Edition ID year is not a signature date. Treaty entry into force: 1974-04-25. Roster general application: 1970-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. April 1974. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Liberia R-A V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. 1973 II S. 1285 | de-liberia-1973-base | de-liberia-1973-base | BGBl. 1973 II S. 1285 | signed 1970-11-25 | published 1973-09-06 | Signed: 1970-11-25 | Gazette publication: 1973-09-06 | Article 7 | de | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-liberia-1973-base/de/articles/article-7/
Quellen, Fassung und Grenzen
Quellenfassung
de-liberia-1973-base | BGBl. 1973 II S. 1285 | signed 1970-11-25 | published 1973-09-06 | Signed: 1970-11-25 | Gazette publication: 1973-09-06
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-liberia-1973-base/. Exact physical-page spans and unresolved OCR at /review/de-liberia-1973-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 1970-11-25; consent law 1973-08-30; gazette publication 1973-09-06. Edition ID year is not a signature date. Treaty entry into force: 1974-04-25. Roster general application: 1970-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. April 1974. 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Liberia R-A V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. 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. 1973 II S. 1285 · /library/originals/7f11bb820fbc626637ca673b6bef95b9a87d275112fdd54dfbcafefb74b1b584.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.