Par Latvijas Republikas un Vācijas Federatīvās Republikas līgumu par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem (Līguma teksts)

6. pants

Spēkā · redakcija pārbaudīta 2026-05-18

With reference to Article 12

Payments received as a consideration for technical services,

or for consultancy or managerial services shall be deemed not

to be payments received as a consideration for information

concerning industrial, commercial or scientific experience,

except to the extent that the amounts of such payments are

based on production, sales, performance, profits or any other

similar basis related to the use of the said information. In

such case the provisions of Article 7 or Article 14, as the

case may be shall apply.