(1) Cuando
a) una empresa de un Estado Contratante participe directa o in-
directamente en la dirección, el control o el capital de una
empresa del otro Estado Contratante, o
b) unas mismas personas participen directa o indirectamente
en la dirección, el control o el capital de una empresa de un
Estado Contratante y de una empresa del otro Estado Con-
tratante,
y, en uno y otro caso, las dos empresas estén, en sus relaciones
comerciales o financieras, unidas por condiciones aceptadas o
impuestas que difieran de las que serían convenidas por
empresas independientes, los beneficios que una de las
empresas habría obtenido de no existir estas condiciones y que
de hecho no haya obtenido a causa de las mismas, se imputarán
a los beneficios de esta empresa y serán gravados en
consecuencia.
(2) Si en un Estado Contratante se imputan a los beneficios
de una empresa de dicho Estado, gravándolos en consecuen-
cia, beneficios de una empresa del otro Estado Contratante que
hayan sido gravados en el mismo y los beneficios imputados son
beneficios que la empresa del primer Estado Contratante habría
obtenido si las condiciones convenidas entre las dos empresas
hubieran sido las mismas que habrían convenido entre sí empre-
sas independientes, el otro Estado efectuará la correspondiente
modificación del impuesto que grave dichos beneficios. A los
efectos de esta modificación se tendrán en cuenta las demás
disposiciones del presente Acuerdo; en caso necesario las auto-
ridades competentes de los Estados Contratantes celebrarán
consultas a este propósito.
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 9 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-9/
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.