Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(2) Bei einem Unternehmen eines Vertragsstaats, das im an-
deren Vertragsstaat im Zusammenhang mit der Erforschung oder
Ausbeutung des Meeresbodens, des Meeresuntergrunds und
ihrer natürlichen Ressourcen Tätigkeiten vor der Küste in Gebie-
ten ausübt, die nach dem Völkerrecht der Hoheitsbefugnis des
anderen Vertragsstaats unterliegen, wird vorbehaltlich der Absät-
ze 3 und 5 bezüglich dieser Tätigkeiten davon ausgegangen,
dass es im anderen Vertragsstaat eine Geschäftstätigkeit durch
eine dort gelegene Betriebsstätte ausübt; dies gilt nicht für die
Anwendung des Artikels 14 Absatz 2.
English
(2) An enterprise of a Contracting State which carries on activ-
ities offshore in the other Contracting State in connection with
the exploration or exploitation of the sea-bed and subsoil and
their natural resources in areas which are, in accordance with
international law, under the jurisdiction of the other Contracting
State shall, subject to paragraphs 3 and 5, be deemed, except as
regards paragraph 2 of Article 14, to be carrying on in respect of
those activities a business in that other Contracting State
through a permanent establishment situated therein.
(3) Absatz 2 ist nicht anzuwenden, wenn die darin genannten
Tätigkeiten in den in diesem Absatz bezeichneten Gebieten für
die Dauer eines Zeitraums ausgeübt werden, der
a) bei Tätigkeiten in Zusammenhang mit der Erforschung ins-
gesamt 90 Tage innerhalb eines Zeitraums von zwölf Mona-
ten, der während des betreffenden Steuerjahres beginnt oder
endet, und
b) bei Tätigkeiten in Zusammenhang mit der Ausbeutung ins-
gesamt 30 Tage innerhalb eines Zeitraums von zwölf Mona-
ten, der während des betreffenden Steuerjahres beginnt oder
endet,
nicht übersteigt.
English
(3) The provisions of paragraph 2 shall not apply where the
activities referred to therein are carried on in the areas specified
in that paragraph for a period not exceeding a total of:
a) in the case of activities in connection with exploration,
90 days in any period of twelve months commencing or end-
ing in the fiscal year concerned; and
b) in the case of activities in connection with exploitation,
30 days in any period of twelve months commencing or end-
ing in the fiscal year concerned.
(4) Ist jedoch ein Unternehmen, das Tätigkeiten nach Absatz 2
in den bezeichneten Gebieten ausübt, mit einem anderen Unter-
nehmen verbunden, das dort Tätigkeiten im Wesentlichen ähn -
licher Art ausübt, so wird im Sinne des Absatzes 3 davon aus-
gegangen, dass das erstgenannte Unternehmen alle diese
Tätigkeiten des letztgenannten Unternehmens ausübt, es sei
denn, diese Tätigkeiten werden zur gleichen Zeit wie seine eige-
nen Tätigkeiten ausgeübt. Ein Unternehmen gilt als mit einem
anderen Unternehmen verbunden, wenn das eine unmittelbar
oder mittelbar der Kontrolle des anderen unterliegt beziehungs-
weise beide unmittelbar oder mittelbar der Kontrolle eines Dritten
oder mehrerer Dritter unterliegen.
English
(4) However, for the purposes of paragraph 3, where an en-
terprise carrying on activities referred to in paragraph 2 in those
specified areas is associated with another enterprise carrying on
substantially similar activities there, the former enterprise shall
be deemed to be carrying on all such activities of the latter enter-
prise except to the extent that those activities are carried on at
the same time as its own activities. An enterprise shall be
regarded as associated with another enterprise if one is con-
trolled directly or indirectly by the other, or both are controlled
directly or indirectly by a third person or persons.
(5) Gewinne, die eine in einem Vertragsstaat ansässige Per-
son aus der Beförderung von Hilfs- und Betriebsstoffen oder Mit-
arbeitern an einen Ort bezieht, an dem Tätigkeiten in Zusammen-
hang mit der Erforschung oder Ausbeutung des Meeresbodens,
des Meeresuntergrunds und ihrer natürlichen Ressourcen in Ge-
bieten ausgeübt werden, die der Hoheitsbefugnis eines Vertrags-
staats unterliegen, oder aus dem Betrieb von Schleppern oder
ähnlichen Seefahrzeugen in Zusammenhang mit diesen Tätigkei-
ten, können nur in dem Vertragsstaat besteuert werden, in dem
die Person ansässig ist.
English
(5) Profits derived by a resident of a Contracting State from
the transportation of supplies or personnel to a location where
activities in connection with the exploration or exploitation of the
sea-bed and subsoil and their natural resources are being car-
ried on in areas which are under the jurisdiction of a Contracting
State or from the operation of tugboats and similar vessels in
connection with such activities, shall be taxable only in the Con-
tracting State of which he is a resident.
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | 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
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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 protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 | de-united-kingdom-2010-base | de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | Gazette publication: 2010-11-23 | Article 20 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-united-kingdom-2010-base/de/articles/article-20/
Quellen, Fassung und Grenzen
Quellenfassung
de-united-kingdom-2010-base | BGBl. 2010 II S. 1333 | Signed: 2010-03-30 | 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
German and English versions are present in the source and are identified by the signing clause. 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-united-kingdom-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. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. 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 protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2014-03-17; entry into force: 2015-12-29; general application from: 2016-01-01; limit: Exact tax-specific application remains for protocol review. / amending-protocol; signature date: 2021-01-12; entry into force: 2021-12-17; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2010 II S. 1333 · /library/originals/a0583349f76690b9e8351b5f73825e0f2567eded20049dae9be80a53f15b3389.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.