Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Wenn
a) ein Unternehmen eines Vertragsstaats unmittelbar oder mit-
telbar an der Geschäftsleitung, der Kontrolle oder dem
Kapital eines Unternehmens des anderen Vertragsstaats
beteiligt ist oder
b) dieselben Personen unmittelbar oder mittelbar an der
Geschäftsleitung, der Kontrolle oder dem Kapital eines
Unternehmens eines Vertragsstaats und eines Unter-
nehmens des anderen Vertragsstaats beteiligt sind
und in diesen Fällen die beiden Unternehmen in ihren kauf-
männischen oder finanziellen Beziehungen an vereinbarte oder
auferlegte Bedingungen gebunden sind, die von denen ab-
weichen, die unabhängige Unternehmen miteinander verein-
baren würden, dürfen die Gewinne, die eines der Unternehmen
ohne diese Bedingungen erzielt hätte, wegen dieser Bedingun-
gen aber nicht erzielt hat, den Gewinnen dieses Unternehmens
zugerechnet und entsprechend besteuert werden.
English
(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
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 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) Werden in einem Vertragsstaat den Gewinnen eines
Unternehmens dieses Staates Gewinne zugerechnet – und
entsprechend besteuert –, mit denen ein Unternehmen des
anderen Vertragsstaats in diesem Staat besteuert worden ist,
und handelt es sich bei den zugerechneten Gewinnen um
solche, die das Unternehmen des erstgenannten Staates erzielt
hätte, wenn die zwischen den beiden Unternehmen verein-
barten Bedingungen die gleichen gewesen wären, die unab-
hängige Unternehmen miteinander vereinbaren würden, so
nimmt der andere Staat eine entsprechende Änderung der dort
von diesen Gewinnen erhobenen Steuer vor. Bei dieser Ände-
rung sind die übrigen Bestimmungen dieses Abkommens zu
berücksichtigen; erforderlichenfalls werden die zuständigen
Behörden der Vertragsstaaten einander konsultieren.
English
(2) Where a Contracting State includes in the profits of an
enterprise of that State – and taxes accordingly – profits on
which an enterprise of the other Contracting State has been
charged to tax in that other State and the profits so included are
profits which would have accrued to the enterprise of the first-
mentioned State if the conditions made between the two enter-
prises had been those which would have been made between
independent enterprises, then that other State shall make an
appropriate adjustment to the amount of the tax charged there-
in 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 neces-
sary, consult each other.
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 9 | 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-9/
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.
Source-page links are references, not human paragraph verification.