Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-
zeugen im internationalen Verkehr können nur in dem Vertrags-
staat besteuert werden, in dem sich der Ort der tatsächlichen
Geschäftsleitung des Unternehmens befindet.
English
(1) Profits from the operation of ships or aircraft in internation-
al traffic shall be taxable only in the Contracting State in which
the place of effective management of the enterprise is situated.
(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-
schifffahrt dienen, können nur in dem Vertragsstaat besteuert
werden, in dem sich der Ort der tatsächlichen Geschäftsleitung
des Unternehmens befindet.
English
(2) Profits from the operation of boats engaged in inland water-
ways transport shall be taxable only in the Contracting State in
which the place of effective management of the enterprise is situ-
ated.
(3) Für Zwecke dieses Artikels beinhaltet der Begriff „Gewinne
aus dem Betrieb von Seeschiffen oder Luftfahrzeugen im inter-
nationalen Verkehr“ auch die Gewinne aus der
a) gelegentlichen Vermietung von leeren Seeschiffen oder Luft-
fahrzeugen und
b) Nutzung oder Vermietung von Containern (einschließlich Trai-
lern und zugehöriger Ausstattung, die dem Transport der
Container dienen),
wenn diese Tätigkeiten zum Betrieb von Seeschiffen oder Luft-
fahrzeugen im internationalen Verkehr gehören.
English
(3) For the purposes of this Article the terms “profits from the
operation of ships or aircraft in international traffic” shall include
profits from:
a) the occasional rental of ships or aircraft on a bareboat
basis, and
b) the use or rental of containers (including trailers and ancillary
equipment used for transporting the containers),
if these activities pertain to the operation of ships or aircraft in
international traffic.
(4) Befindet sich der Ort der tatsächlichen Geschäftsleitung
eines Unternehmens der See- oder Binnenschifffahrt an Bord
eines Schiffes, so gilt er als in dem Vertragsstaat gelegen, in dem
der Heimathafen des Schiffes liegt, oder, wenn kein Heimathafen
vorhanden ist, in dem Vertragsstaat, in dem die Person ansässig
ist, die das Schiff betreibt.
English
(4) If the place of effective management of a shipping enter-
prise or of an inland waterways transport enterprise is aboard a
ship or boat, then it shall be deemed to be situated in the Con-
tracting State in which the home harbour of the ship or boat is
situated, or, if there is no such home harbour, in the Contracting
State of which the operator of the ship or boat is a resident.
(5) Absatz 1 gilt auch für Gewinne aus der Beteiligung an einem
Pool, einer Betriebsgemeinschaft oder einer internationalen
Betriebsstelle.
English
(5) The provisions of paragraph 1 shall also apply to profits
from the participation in a pool, a joint business or an interna-
tional operating agency.
de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14
Quellenform
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English are separate complete physical source regions. The closing also names Romanian, NOT printed as a separate language version in this retained original; no Romanian asset or translation. English precedence clause is retained. 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-romania-2003-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-romania-2003-base/.
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 2001-07-04; consent law 2003-11-12; gazette publication 2003-11-14. Edition ID year is not a signature date. Treaty entry into force: 2003-12-17. Roster general application: 2004-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 17. Dezember 2003. 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): Rumänien R-P 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. 2003 II S. 1594 | de-romania-2003-base | de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14 | Article 8 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-romania-2003-base/de/articles/article-8/
Quellen, Fassung und Grenzen
Quellenfassung
de-romania-2003-base | BGBl. 2003 II S. 1594 | signed 2001-07-04 | published 2003-11-14 | Signed: 2001-07-04 | Gazette publication: 2003-11-14
Quellenform
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Quellenumfang
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English are separate complete physical source regions. The closing also names Romanian, NOT printed as a separate language version in this retained original; no Romanian asset or translation. English precedence clause is retained. 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-romania-2003-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-romania-2003-base/.
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 2001-07-04; consent law 2003-11-12; gazette publication 2003-11-14. Edition ID year is not a signature date. Treaty entry into force: 2003-12-17. Roster general application: 2004-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 17. Dezember 2003. 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): Rumänien R-P 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. 2003 II S. 1594 · /library/originals/aa227eb9367b81d0bd6e85ee8dcb0c0b198a04ea9346fb3d268ca6ee537f0906.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.