Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Gewinne eines Unternehmens eines Vertragsstaats können
nur in diesem Staat besteuert werden, es sei denn, das Untemeh-
men übt seine Tätigkeit im anderen Vertragsstaat durch eine dort
‚gelegene Betriebsstätte aus. Übt das Untemehmen seine Tátig-
keit auf diese Weise aus, so können die Gewinne des Untemen-
mens im anderen Staat besteuert werden, jedoch nur insoweit, als
sie dieser Betriebsstätte zugerechnet werden können.
Español
1. Los beneficios de una empresa de un Estado Contratante
solamente pueden someterse a imposición en este Estado, a no
ser que la empresa realice su actividad en él otro Estado Contra-
tante por medio de un establecimiento permanente situado en él
Sila empresa realiza su actividad de dicha manera, los benelicios
de la empresa pueden someterse a imposición en el otro Estado
pero sólo en la medida en que puedan atribuirse a este estableci-
miento permanente.
(2) Übt ein Untemehmen eines Vertragsstaats seine Tätigkeit
im anderen Venragsstaat durch eine dor gelegene Betriebsstätte
aus, so werden vorbehaltlich des Absatzes 3 in jedem Vertrags-
staat dieser Betriebsstätte die Gewinne zugerechnet, die sie hätte
erzielen können, wenn sie eine gleiche oder ähnliche Tätigkeit
únter gleichen oder ähnlichen Bedingungen als selbständiges
Untemehmen ausgeübt hátte und im Verkehr mit dem Unter-
nehmen, dessen Betriebsstätte si ist, völlg unabhängig gewesen
wäre.
Español
2. Sin perjuicio de lo previsto en el párrafo 3, cuando una
'empresa de un Estado Contratante realice su actividad en el otro
Estado Contratante por medio de un establecimiento permanente
situado en él, en cada Estado Contratante se atribuirán a dicho
establecimiento los beneficios que éste hubiera podido obtener de
ser una empresa distinta y separada que realizase las mismas o
similares actividados, en las mismas o Similares condiciones, y
lratase con total independencia con la empresa de la que es
establecimiento permanente.
(3) Bei der Ermittlung der Gewinne einer Betriebsstätte werden
die für diese Betriebsstätte entstandenen Aufwendungen, ei
Schleich der Geschäftstührungs- und allgemeinen Verwal
Tungskosten, zum Abzug zugelassen, glichgülig, ob ie in dem
Staat, in dem die Betriebsstätte gt, oder anderswo enistehen.
Español
3. Para la determinación del beneficio del establecimiento per-
manente se permitirá la deducción de los gastos en que se haya
incurido para la realización de los fines del establecimiento
permanente, comprendidos los gastos de dirección y generales
de administración para los mismos fines, tanto si se efectúan en el
Estado en que se encuentre el establecimiento permanente como
en otra parte.
(4) Soweit es in einem Vertragsstaat in besonders gelagerten
Fallen unmöglich oder mit unzumutbaren Schwierigkeiten verbun-
den ist, die einer Betriebsstätte zuzurechnenden Gewinne nach
‚Absatz 2 zu ermitteln, schließt Absatz 2 nicht aus, die einer
Betriebsstätte zuzurechnenden Gewinne durch Aufteilung der
Gesamtgewinne des Untemehmens auf seine einzelnen Teile zu
ermitteln; die gewählte Gewinnaufteilung muß jedoch derart sein,
daß das Ergebnis mit den Grundsätzen dieses Artikels überein-
stimmt.
Español
4. En tanto que en un Estado Contratante resulte imposible o
excesivamento dificil determinar en ciertos casos especiales los
beneficios imputables a los establecimientos permanentes con
arreglo a lo dispuesto en el párrafo 2, lo establecido en dicho
párrafo no impedirá que los beneficios imputables a los establect-
mientos permanentes se determinen sobre la base de un reparto
e los beneficios totales de la empresa entre sus diversas partes;
sin embargo, el método de reparto adoptado habrá de ser tal que
el resultado oblenido esté de acuerdo con los principios conteni-
dos en el presente artículo.
(6) Bei der Anwendung der vorstehenden Absätze sind die der
Betriebsstätte zuzurechnenden Gewinne jedes Jahr auf dieselbe
Art zu ermitteln, es sei denn, daß ausreichende Gründe dafür
bestehen, anders zu verfahren.
Español
6. A efectos de los párrafos anteriores, los beneficios imputa-
bles al establecimiento permanente se calcularán cada año por el
mismo método, a no ser que existan motivos válidos y suficientes
para proceder de otra forma.
(7) Gehören zu den Gewinnen Einkünfte, die in anderen Artikeln
dieses Abkommens behandelt werden, so werden die Bestim-
mungen jener Artikel durch die Bestimmungen dieses Artikels
nicht berührt.
Español
7. Cuando los beneficios comprendan rentas reguladas separa-
damente en otros articulos de este Convenio, las disposiciones de
aquéllos no quedarán alectadas por las del presente artículo,
de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page727; treaty begins on printed page728. BMF/manifest citation is BGBl. 1996 II S. 727. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. 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, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-venezuela-1996-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles.
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 1995-02-08; consent law 1996-04-25; gazette publication 1996-05-06. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1997-01-01 (not a universal tax-specific rule). 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 accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. 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. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles. 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. 1996 II S. 727 | de-venezuela-1996-base | de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06 | Article 7 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-venezuela-1996-base/de/articles/article-7/
Quellen, Fassung und Grenzen
Quellenfassung
de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06
Quellenform
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page727; treaty begins on printed page728. BMF/manifest citation is BGBl. 1996 II S. 727. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. 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, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-venezuela-1996-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles.
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 1995-02-08; consent law 1996-04-25; gazette publication 1996-05-06. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1997-01-01 (not a universal tax-specific rule). 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 accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. 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. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles. 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. 1996 II S. 727 · /library/originals/8e6d080e0bb5fa539c8b5ed91fa2bd539c1ffcef89edb5ca80f99db6fca26dff.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.