(1) A los efectos del presente Acuerdo, a menos que de su
contexto se infiera una interpretación diferente:
a) las expresiones “un Estado Contratante” y “el otro Estado
Contratante” significan el territorio de dichos Estados y el
área del lecho y del subsuelo del mar adyacente al mar terri-
torial, incluyendo las aguas suprayacentes, en tanto el Esta-
do respectivo ejerza en dicha área, con arreglo al Derecho
Internacional y a sus disposiciones legales internas, dere-
chos de soberanía y jurisdicción para los fines de explora-
ción, explotación, conservación y administración de los re-
cursos naturales, tanto vivos como no vivos;
b) el término “persona” comprende personas físicas, socieda-
des y las demás asociaciones de personas;
c) el término “sociedad” significa personas jurídicas o entida-
des que se consideren personas jurídicas a efectos imposi-
tivos;
d) el término “empresas” se refiere a la realización de operacio-
nes;
e) el término “operaciones” comprende también el ejercicio de
actividades de profesionales libres o demás trabajos autó-
nomos;
f)
las expresiones “empresa de un Estado Contratante” y “em-
presa del otro Estado Contratante” significan, respectiva-
mente, una empresa explotada por un residente de un Esta-
do Contratante o una empresa explotada por un residente
del otro Estado Contratante;
g) la expresión “tráfico internacional” significa todo transporte
efectuado por un buque o aeronave explotado por una em-
presa cuya sede de dirección efectiva esté situada en un Es-
tado Contratante, salvo cuando el buque o aeronave no sea
objeto de explotación más que entre puntos situados en el
otro Estado Contratante;
h) el término “nacional” significa:
aa) con relación a la República Federal de Alemania, todos
los alemanes en el sentido de la Ley Fundamental de la
República Federal de Alemania, así como todas las per-
sonas jurídicas, sociedades personales y otras asocia-
ciones de personas constituidas conforme al derecho
vigente en la República Federal de Alemania;
bb) con relación a la República Oriental del Uruguay, todas
las personas físicas que posean la nacionalidad urugua-
ya, así como todas las personas jurídicas, sociedades
personales y otras asociaciones de personas constitui-
das conforme al derecho vigente en la República Orien-
tal del Uruguay;
i)
la expresión “autoridad competente” significa
aa) en el caso de la República Federal de Alemania, el Mi-
nisterio Federal de Hacienda o la autoridad en que este
haya delegado sus atribuciones;
bb) en el caso de la República Oriental del Uruguay, el Mi-
nisterio de Economía y Finanzas, sus representantes o la
autoridad en que haya delegado sus atribuciones.
(2) Para la aplicación del presente Acuerdo por un Estado
Contratante, cualquier expresión no definida en el mismo ten-
drá, a menos que de su contexto se infiera una interpretación di-
ferente, el significado que se le atribuya durante el período de
aplicación en la legislación de dicho Estado relativa a los im-
puestos que son objeto del presente Acuerdo, prevaleciendo el
significado que tenga conforme a la legislación fiscal aplicable
en dicho Estado sobre el significado que la expresión tenga con-
forme a otras disposiciones de dicho Estado.
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Source form
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Source scope
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Retrieved
2026-10-01
Text and language scope
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Review status
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Currentness
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protocols and later instruments
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Text language and status
es · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | de-uruguay-2011-base | de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24 | Article 3 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-3/
Source, edition and limits
Source edition
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Source form
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Source scope
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Retrieved
2026-10-01
Text and language scope
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Review status
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Currentness
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protocols and later instruments
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Text language and status
es · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) · /library/originals/667e0fe4d6123995a5bb8124de801e6d14288e982d049071aec0a47c38dcb0f4.pdf
Disclaimers
Language switching retains matching article and paragraph identifiers. The mapping does not confirm reviewed legal or translational equivalence.
Source-page links are references, not human paragraph verification.