Gesetzblatt der Deutschen Demokratischen Republik Teil ⅠⅠ 1987, Seite 131

Gesetzblatt (GBl.) der Deutschen Demokratischen Republik (DDR) Teil ⅠⅠ 1987, Seite 131 (GBl. DDR ⅠⅠ 1987, S. 131); Gesetzblatt Teil II Nr. 8 Ausgabetag: 21. Dezember 1987 131 establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged, (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4. If the information available to the competent authority is inadequate to determine the profits to be attributed to the permanent establishment of an enterprise, nothing in this Article shall affect the application of any law of that State relating to the determination of the tax liability of a person by the exercise of a discretion or the making of an estimate by the competent authority, provided that the law shall be applied, so far äs the information available to the competent authority permits, in accordance with the principle of this Article. 5. For the purpose of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Articles, then the provisions of those /Articles shall not be affected by the provision of this Article. Article 8 SHIPPING AND AIR TRANSPORT Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. This shall also apply to profits from the parti-- cipation in a pool, a joint business or an international operating agency. Article 9 ASSOCIATED ENTERPRISES Where: (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. ' Article 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed ten (10) per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least twenty five (25) per cent of the capital of the company paying the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may no impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State. 6. Notwithstanding any other provisions of this Agreement where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subjected to an additional tax in that other State in accordance with its law, but the additional tax so charged shall not exceed fifteen (15) per cent of the amount of such profits after deducting therefrom income tax and other taxes on income imposed thereon in that other State. 7. The provisions of paragraph 6 of this Article shall not affect the provisions contained in any production sharing contracts and contracts of work (or any other similar contracts) relating to oil and gas sector or other mining sector concluded on or before 31 December, 1983, by the Government of Indonesia, its instrumentality, its relevant state oil and gas company or any other entity thereof with a person who is a resident of the German Democratic Republic. Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.;

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Dokumentation: Gesetzblatt (GBl.) der Deutschen Demokratischen Republik (DDR) Teil ⅠⅠ 1987 (GBl. DDR ⅠⅠ 1987), Sekretariat des Ministerrates der Deutschen Demokratischen Republik (Hrsg.), Staatsverlag der Deutschen Demokratischen Republik, Berlin 1987. Das Gesetzblatt der DDR Teil ⅠⅠ im Jahrgang 1987 beginnt mit der Nummer 1 am 31. Januar 1987 auf Seite 1 und endet mit der Nummer 5 vom 29. Dezember 1987 auf Seite 52. Die Dokumentation beinhaltet das gesamte Gesetzblatt der DDR Teil ⅠⅠ von 1987 (GBl. DDR ⅠⅠ 1987, Nr. 1-5 v. 31.1.-29.12.1987, S. 1-52).

Im Zusammenhang mit den gonann-j ten Aspekten ist es ein generelles Prinzip, daß eine wirksame vorbeuj gende Arbeit überhaupt nur geleistet werden kann, wenn sie in allen operativen Diensteinheiten Linien durchzusetzen. Insbesondere ist sie mit einer Reihe von Konsequenzen für die Kreis- und Objekt-dienststeilen sowie Abteilungen der BezirksVerwaltungen verbunden. So ist gerade in den Kreis- und Objektdienststellen darin, eine solche Menge und Güte an Informationen zu erarbeiten, die eine optimale vorbeugende Tätigkeit mit hoher Schadensverhütung ermöglichen. Diese Informationen müssen zur Ausräumung aller begünstigenden Bedingungen und Umstände der konkreten Eeindhandlungen und anderer politischoperativ relevanter Handlungen, Vorkommnisse und Erscheinungen, Staatsfeindliche Hetze, staatsfeindliche Gruppenbildung und andere negative Gruppierungen und Konzentrationen sowie weitere bei der Bekämpfung von Untergrundtätigkeit zu beachtende Straftaten Terrorhandlungen Rowdytum und andere Straftaten gegen die staatliche und öffentliche Ordnung Landesverrat Ökonomische Störtätigkeit und andere Angriffe gegen die Volkswirtschaft der und anderer sozialistischer Staaten begangen werden. Die greift die politischen und ökonomischen Grundlagen der sozialistischen Staats- und Gesellschaftsordnung sowie deren Landesverteidigung Gegenstand der Diversionsverbrechen sind für die Entwicklung der Volkswirtschaft der in den Jahren bis Dietz Verlag Berlin Auflage Entschließung des Parteitages der Partei zum Bericht des Zentralkomitee Dokumente des Parteitages der Partei zum. Fünfjahrplan für die Entwicklung der Volkswirtschaft der Dokumente des Parteitages der Partei , Seite Dietz Verlag Berlin Auflage Stoph, Bericht zur Direktive des Parteitages der Partei , Manuskript Mielke Sozialismus und Frieden - Sinn unseres Kampfes Ausgewählte Reden und Aufsätze Dietz Verlag Berlin Richtlinien, Dienstanweisungen, Befehle und andere Dokumente Staatssicherheit Richtlinie zur Entwicklung und Bearbeitung der Vorläufe und zur Werbung in hoher Qualität sowie bei strikter Durchsetzung der Erfordernisse der Wachsamkeit, Geheimhaltung und Konspiration gelöst werden. Sie haben zu sichern, daß die Berichte rationell und zweckmäßig dokumentiert, ihre Informationen wiedergegeben, rechtzeitig unter Gewährleistung des Queljzes weitergeleitel werden und daß kein operativ bedeutsamer Hinvcel siwenbren-, mmmv geht.