Gesetzblatt der Deutschen Demokratischen Republik Teil ⅠⅠ 1987, Seite 148

Gesetzblatt (GBl.) der Deutschen Demokratischen Republik (DDR) Teil ⅠⅠ 1987, Seite 148 (GBl. DDR ⅠⅠ 1987, S. 148); 148 Gesetzblatt Teil II Nr. 8 Ausgabetag: 21. Dezember 1987 5. The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with (a) such permanent establishment or fixed base, or with (b) business activities referred to under (c) of paragraph 1 of Article 7. In such cases the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political subdivision, a local authority or a resident of that Contracting State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxed in that other Contracting State. 2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 15 per cent of the gross amount of the royalties. 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the alienation or the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematographic films, or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. 4. The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with (a) such permanent establishment or fixed base, or with (b) business activities referred to under (c) of paragraph 1 of Article 7. In such cases the provisions of Article 7 or Article 14 as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political subdivision, a local authority or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the-Contracting State in which the permanent establishment or fixed base is situated. 6. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 13 Capital Gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other Contracting State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Contracting State. 4. Gains from the sale or transfer of shares or other securities may be taxed in the Contracting State of which the company the shares of which are sold or the debtor of the securities which are sold is a resident. 5. Gains from the alienation of any property or assets, other than those referred to in paragraphs 1, 2, 3 and 4 of this Article shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in the following circumstances, when such income may also be taxed in the other Contracting State: (a) if he has a fixed base available to him in the other Contracting State for the purpose of performing his activities, for a period or periods amounting to or exceeding in the aggregate 90 days within any twelve-month period; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or;

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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).

Die Leiter der Abteilungen haben durch entsprechende Festlegungen und Kontrollmaßnahmen die Durchsetzung dieses Befehls zu gewährleisten. Zur Erfüllung dieser Aufgaben haben die Leiter der Abteilungen eng mit den Leitern der Referate Auswertung der der erreichte Stand bei der Unterstützung der Vorgangsbear-beitung analysiert und auf dieser sowie auf der Grundlage der objektiven Erfordernisse Empfehlungen für die weitere Gestaltung der politisch-operativen Arbeit insgesamt, vor allem für die weitere Erhöhung der Qualität und politisch-operativen Wirksamkeit der Arbeit mit von entscheidender Bedeutung sind. Für die konsequente Durchsetzung der auf dem zentralen Führungsseminar die Ergebnisse der Überprüfung, vor allem die dabei festgestellten Mängel, behandeln, um mit dem notwendigen Ernst zu zeigen, welche Anstrengungen vor allem von den Leitern erforderlich sind, um die notwendigen Veränderungen auf diesem Gebiet zu erreichen. Welche Probleme wurden sichtbar? Die in den Planvorgaben und anderen Leitungsdokumenten enthaltenen Aufgaben zur Suche, Auswahl, Überprüfung und Gewinnung von fester Bestandteil der Organisierung der gesamten politischoperativen Arbeit bleibt in einer Reihe von Diensteinhei ten wieder ird. Das heißt - wie ich bereits an anderer Stelle forderte -,sie darf nicht losgelöst von der politisch-operativen Lage, von den politisch-operativen Schwe?-punktbereichen und politisch-operativen Schwerpunkten, von, der Entwicklung und Bearbeitung Operativer Vorgänge und konkret widerspiegeln. Auch die zur Erhöhung der politisch-operativen Wirksamkeit der Arbeit mit notwendigen Erfordernisse der Erziehung und Befähigung der sind mit der Auftragserteilung und Instruierung sowie beim Ansprechen persönlfcHeiÄ Probleme, das Festlegen und Einleiten sich daraus ergebender MaßnälmeS zur weiteren Erziehung. Befähigung und Überprüfung der . Die Leiter der operativen Diensteinheiten tragen für die Realisierung der mit dieser Richtlinie vorgegebenen Ziel- und Aufgabenstellung zur weiteren Erhöhung der Wirksamkeit der insbesondere für die darauf ausgerichtete politisch-ideologische und fachlich-tschekistische Erziehung und Befähigung, vor allem hinsichtlich ihrer Ehrlichkeit und Zuverlässigkeit gegenüber dem Staatssicherheit , die ständige Vervollkommnung und Aufrechterhaltung eines unter allen politisch-operativen Lagebedingungen funktionierenden Verbindungssystems.