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
management, control or capital of an enterprise of a Con-
tracting 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 inde-
pendent enterprises, then any profits which would, but for
those conditions, have accrued to one of the enterprises, but,
by reason of those conditions, have not so accrued, may be in-
cluded in the profits of that enterprise and taxed accordingly.
de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
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. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1978-01-01 (not a universal tax-specific rule). 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Neuseeland R-P P: 31.03.2025 KR KR. 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.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 1980 II S. 1222 | de-new-zealand-1980-base | de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11 | Article 9 | en | Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-new-zealand-1980-base/en/articles/article-9/
Source, edition and limits
Source edition
de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11
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. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-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 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1978-01-01 (not a universal tax-specific rule). 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. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Neuseeland R-P P: 31.03.2025 KR KR. 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.
Text language and status
en · authentic-language-transcription · machine-transcription