Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die Staatsangehörigen eines Vertragstaates dürfen
in dem anderen Vertragstaat weder einer Besteuerung
noch einer damit zusammenhängenden Verpflichtung
unterworfen werden, die anders oder belastender sind
als die Besteuerung und die damit zusammenhängende
Verpflichtungen, denen die Staalsangehörigen des ande-
ren Staates unter gleichen Verhältnissen unterworfen
sind oder unterworfen werden können.
English
(1) The 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 are or may be subjected.
(2) Die Besteuerung einer Betriebstätte, die ein Unter.
‚nehmen eines Vertragstaates in dem anderen Vertrag.
staat hat, darf in dem 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-
pfichte sie einen Vertragstaat, den in dem enderen Ver-
tragstaat ansässigen Personen Steuerfreibeträge, -vergiin-
stigungen und -ermaBigungen auf Grund des Personen.
standes oder der Familienlasten zu gewähren, die er den
in seinem Gebiet ansässigen Personen 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 Con-
tracting State any personal allowances, reliefs and re-
ductions for taxation purposes on account of civil status
or family responsibilities which it grants to ils own
residents.
(3) Die Unternehmen eines Vertragstaates, deren Ka-
pital ganz oder teilweise, unmittelbar oder mittelbar, einer
in dem anderen Vertragstaat ansässigen Person oder
mehreren solchen Personen gehört oder ihrer Kontrolle
unterliegt, dürfen in dem erstgenannten Staat weder einer
Besteuerung noch einer damit zusammenhängenden Ver-
pfichtung unterworfen werden, die anders oder belasten-
der sind als die Besteuerung und die damit zusammen-
hängenden Verpflichtungen, denen andere ähnliche Unter-
nehmen des ersigenannien Staates unterworfen sind oder
unterworfen werden können,
English
(3) 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 burdensome
than the taxation and connected requirements to which
other similar enterprises of that first-mentioned State
are or may be subjected.
de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, DE/EN/Thai base treaty and accompanying exchange of notes; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-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. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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
The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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. 1968 II S. 589 | de-thailand-1968-base | de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26 | Article 23 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-thailand-1968-base/de/articles/article-23/
Quellen, Fassung und Grenzen
Quellenfassung
de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, DE/EN/Thai base treaty and accompanying exchange of notes; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-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. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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
The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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. 1968 II S. 589 · /library/originals/8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627.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.