(1) Ist eine Person der Auffassung, dass Maßnahmen eines
Vertragsstaats oder beider Vertragsstaaten für sie zu einer Be-
steuerung führen oder führen werden, die diesem Abkommen
nicht entspricht, so kann sie unbeschadet der nach dem inner-
staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel
ihren Fall der zuständigen Behörde des Vertragsstaats, in dem
sie ansässig ist, oder, sofern ihr Fall von Artikel 24 Absatz 1 er-
fasst wird, der zuständigen Behörde des Vertragsstaats unter-
breiten, dessen Staatsangehöriger sie ist. Der Fall muss innerhalb
von drei Jahren nach der ersten Mitteilung der Maßnahme unter-
breitet werden, die zu einer dem Abkommen nicht entsprechen-
den Besteuerung führt.
(2) Hält die zuständige Behörde die Einwendung für begrün-
det und ist sie selbst nicht in der Lage, eine befriedigende
Lösung herbeizuführen, so wird sie sich bemühen, den Fall durch
Verständigung mit der zuständigen Behörde des anderen Ver-
tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-
sprechende Besteuerung vermieden wird. Die Verständigungs-
regelung ist ungeachtet der Fristen des innerstaatlichen Rechts
der Vertragsstaaten durchzuführen.
(3) Die zuständigen Behörden der Vertragsstaaten werden
sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus -
legung oder Anwendung des Abkommens entstehen, in gegen-
seitigem Einvernehmen zu beseitigen. Sie können auch gemein-
sam darüber beraten, wie eine Doppelbesteuerung in Fällen
vermieden werden kann, die im Abkommen nicht behandelt sind.
(4) Die zuständigen Behörden der Vertragsstaaten können
zur Herbeiführung einer Einigung im Sinne der vorstehenden Be-
stimmungen dieses Artikels unmittelbar miteinander verkehren,
gegebenenfalls durch eine gemeinsame Kommission, die aus
ihnen oder ihren Vertretern besteht.
de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
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 reader supplies German and Russian native-source transcriptions. The signing clause also identifies Turkmen (tk) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-turkmenistan-2017-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 2016-08-29; consent law 2017-06-05; gazette publication 2017-06-12. Edition ID year is not a signature date. Treaty entry into force: 2017-11-28. Roster general application: None (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. November 2017. SIGNATURE DATE CONFLICT: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. 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. This signed 2016-08-29 source replaces earlier convention signed 1981-11-24; exact cessation and transition require the entry article, not an edition-year inference. 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. Source-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 573 | de-turkmenistan-2017-base | de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. | Article 25 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-turkmenistan-2017-base/de/articles/article-25/
Quellen, Fassung und Grenzen
Quellenfassung
de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
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 reader supplies German and Russian native-source transcriptions. The signing clause also identifies Turkmen (tk) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-turkmenistan-2017-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 2016-08-29; consent law 2017-06-05; gazette publication 2017-06-12. Edition ID year is not a signature date. Treaty entry into force: 2017-11-28. Roster general application: None (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. November 2017. SIGNATURE DATE CONFLICT: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. 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. This signed 2016-08-29 source replaces earlier convention signed 1981-11-24; exact cessation and transition require the entry article, not an edition-year inference. 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. Source-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 573 · /library/originals/3730c7893d8e4f06f7dbcb8a3e9abc04c1c954a6affda62cc60c5daf44abc5c4.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.