Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Staatsangehörige eines Vertragsstaats dürfen im anderen
Vertragsstaat keiner Besteuerung oder damit zusammenhän-
genden Verpflichtung unterworfen werden, die anders oder
belastender ist als die Besteuerung und die damit zusammen-
hängenden Verpflichtungen, denen Staatsangehörige des
anderen Staates unter gleichen Verhältnissen insbesondere hin-
sichtlich der Ansässigkeit unterworfen sind oder unterworfen
werden können. Diese Bestimmung gilt ungeachtet des Ar-
tikels 1 auch für Personen, die in keinem Vertragsstaat ansässig
sind.
English
(1) Nationals of a Contracting State shall not be subjected in
the other Contracting State to any taxation or any requirement
connected therewith which is other or more burdensome than
the taxation and connected requirements to which nationals of
that other State in the same circumstances, especially with
respect to residence, are or may be subjected. This provision
shall, notwithstanding the provisions of Article 1, also apply to
persons who are not residents of one or both of the Contracting
States.
(2) Die Besteuerung einer Betriebsstätte, die ein Unterneh-
men eines Vertragsstaats im anderen Vertragsstaat hat, darf im
anderen Staat nicht ungünstiger sein als die Besteuerung von
Unternehmen des anderen Staates, die die gleiche Tätigkeit
ausüben. Diese Bestimmung ist nicht so auszulegen, als ver-
pflichte sie einen Vertragsstaat, den im anderen Vertragsstaat
ansässigen Personen Steuerfreibeträge, -vergünstigungen und
-ermäßigungen zu gewähren, die er nur seinen ansässigen Per-
sonen gewährt.
English
(2) The taxation on a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State shall not be less favourably levied in that other State than
the taxation levied on enterprises of that other State carrying on
the same activities. This provision shall not be construed as
obliging a Contracting State to grant to residents of the other
Contracting State any personal allowances, reliefs and reduc-
tions for taxation purposes which it grants only to its own resi-
dents.
(3) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 8 oder
Artikel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebüh-
ren und andere Entgelte, die ein Unternehmen eines Vertrags-
staats an eine im anderen Vertragsstaat ansässige Person zahlt,
bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-
nehmens unter den gleichen Bedingungen wie Zahlungen an
eine im erstgenannten Staat ansässige Person zum Abzug
zuzulassen.
English
(3) Except where the provisions of paragraph 1 of Article 9,
paragraph 8 of Article 11, or paragraph 6 of Article 12, apply,
interest, royalties and other disbursements paid by an enter-
prise of a Contracting State to a resident of the other Contract-
ing State shall, for the purpose of determining the taxable prof-
its of such enterprise, be deductible under the same conditions
as if they had been paid to a resident of the first-mentioned
State.
(4) Unternehmen eines Vertragsstaats, deren Kapital ganz
oder teilweise unmittelbar oder mittelbar einer im anderen Ver-
tragsstaat ansässigen Person oder mehreren solchen Personen
gehört oder ihrer Kontrolle unterliegt, dürfen im erstgenannten
Staat keiner Besteuerung oder damit zusammenhängenden
Verpflichtung unterworfen werden, die anders oder belastender
ist als die Besteuerung und die damit zusammenhängenden
Verpflichtungen, denen andere ähnliche Unternehmen des erst-
genannten Staates unterworfen sind oder unterworfen werden
können.
English
(4) Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly, by
one or more residents of the other Contracting State, shall not
be subjected in the first-mentioned State to any taxation or any
requirement connected therewith which is other or more bur-
densome than the taxation and connected requirements to
which other similar enterprises of the first-mentioned State are
or may be subjected.
de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-syria-2010-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 as current law. Signed 2010-02-17; consent law 2010-11-18; gazette publication 2010-11-23. 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: 2011-01-01 (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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. 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. 2010 II S. 1359 | de-syria-2010-base | de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23 | Article 23 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-syria-2010-base/de/articles/article-23/
Quellen, Fassung und Grenzen
Quellenfassung
de-syria-2010-base | BGBl. 2010 II S. 1359 | signed 2010-02-17 | published 2010-11-23 | Signed: 2010-02-17 | Gazette publication: 2010-11-23
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 Arabic as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-syria-2010-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 as current law. Signed 2010-02-17; consent law 2010-11-18; gazette publication 2010-11-23. 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: 2011-01-01 (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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. 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. 2010 II S. 1359 · /library/originals/8adc70bd4a9cdcc70d00dbe44c59271dec4a55666d07f551164f0be8e247646a.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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