%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329055848+01'00') >> endobj 3 0 obj << /Type /ExtGState /SA true /SM 0.02 /ca 1.0 /CA 1.0 /AIS false /SMask /None>> endobj 4 0 obj [/Pattern /DeviceRGB] endobj 9 0 obj [0 /XYZ 40.5000000 704 0] endobj 10 0 obj << /Type /Annot /Subtype /Link /Rect [115.500000 526.250000 232.500000 538.250000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://www.deloitte-tax-news.de/german-tax-legal-news/federal-tax-authorities-considering-applicability-of-royalty-wht-to-payments-for-online-advertising.html) >> >> endobj 11 0 obj << /__WKANCHOR_2 9 0 R >> endobj 13 0 obj <> endobj 12 0 obj <> endobj 14 0 obj << /Type /Catalog /Pages 2 0 R /Outlines 12 0 R /PageMode /UseOutlines /Dests 11 0 R >> endobj 5 0 obj << /Type /Page /Parent 2 0 R /Contents 15 0 R /Resources 17 0 R /Annots 18 0 R /MediaBox [0 0 595 842] >> endobj 17 0 obj << /ColorSpace << /PCSp 4 0 R /CSp /DeviceRGB /CSpg /DeviceGray >> /ExtGState << /GSa 3 0 R >> /Pattern << >> /Font << /F6 6 0 R /F7 7 0 R /F8 8 0 R >> /XObject << >> >> endobj 18 0 obj [ 10 0 R ] endobj 15 0 obj << /Length 16 0 R /Filter /FlateDecode >> stream x]KHrׯp{ `1 ``x^x}ĤTQIJUŝURGd>?uG)>l64O2bN̍\]:tyv:'J:oOk0q>koB//#7᧾,3];A_)3GǽWGW;kTo\F]VS񓐂{pL>ivO9~:bS6u&зNbu7&Y6fгvѫY4nUNΪGՊ>Y>ɶLo`/M~\1L-QEPj78Fs`m&ՙ'J3gN ߶ifRfhnb@·uM EĀ'0nd301AK )չhR: N'"q]MDElwHӓqH^u!I I.|Na@ĥAbg:%7V,]^Q$!ԭߞL荱R M j6!ucvt D8O$ 3q@hh=#Nh\6]S*9$}.u-ՉA,oƤɼiQ3ĩ'}: *Bt @cz$= :Iy54K ` d=V@*NƪTsQV狽>&sTߞV茮.I*г@y(+67ey؏3}:}L00%YOx-Z h& {`qT,F4 udT3G z]GN[Aa@4kת`WKyV, Ҁ^>Z-|)8B8 =H2XY'8lqL`jsKXFtb9UGXMe#!KK-}u;UR`ı slWpUAD  KՊ>@= zߞ(]z&r#_Tq0 WBE 08N+,k;n8@"(k ۵0tn?@8u?\W37Uմz& <7׾$Q%z,(tݮݠPhf VCTժKoD < q7i`.W *|i5j_flrwp2-yֵaes3-Q`f&' H2. -3 “/ 0 CP7-&Kvj11kJ #ND( c?\;$L[+<;O^Q6SrvБv#``D~[p@o{l{$ 80X=Kys5qʤ<4V8Seq'j2Ì Fv& q&cs&A%fj~0({ȫy0d8S"|1\0*Q,^ Z&>Su&S\&5&k¯ >OLLa)xjrhW35Ak&(^$)bcS"Dr2YwFTȿEou+ЇKyr8FvP8 EUT-hr "I}( ν&F 7 *D]Djx"[M=cفvLiM*s,AA1@Wd"@1(ZrT +<4u+%t +i@9$ <8,CloSydDydE3E%ɆR& QE-me4KG̓KN#X4ů;HZTl 'pQB)Z8 XRIDMk0%91<+po,+ jWP \E)!u+.Db4{:t5b_'J~l)O0>%(Qޑl"kEKF/4dyGjHQ1hSY? &Q+ 2S8RX?REJrbl蜎C+TMo Ei #]d TSQDs$ L*l{CHke09ण'h@t$82CI8VRp qhqjd>d7XAJN8yY'1Kv1NY Jg8I:$m-'AC xJ)M8VxK[#KeIHwVg}A5N+B۔8 k&LHgꈓ"EcYe: '"H%E"ČGg{;Uq qoǽ7jĽaLUh pӁ]>::+?u_~Ly0Oÿ?Ag"㟺{ʽKҹhĔ'ij!QYmf_utďO'O}GӓXPAa>$z屷}.g?G ;$h<yh;Q O$πSX<XYi*?-a!~N[> U|> tm .$XriC,{(Pye:S}5bۿu-u2$)3\{Ob^Ozmњe:cc %0k)%$u?\{xFa957r2r^0k\SoEKG~3j'R~B@ײroӬ5UjY?\|5Uz}6'hm } J҇&Ά1rJ҇&.;S^”kOxv$2Ko =V8;<œ&oDz;gM$nRDCWPx~t9!Ia8Y#0FhytZ+8@@5N)78I|:?ToSϞuNKWYs&cʝ~'c>+;k~8z>BT8hͩC|ocEs=h9G^ͧ3aΏG,[J1Q…M@WAX6JXсgĒK\GBk^xp:co!ve.QisW8aAӓ=3 y&+BGSqEsAOES$LeD[1H= ™,?ֳѐ ^ Qg(4>k,98yG=GKr闔#KW!JW$LrYPH8ؾ{ڂҶ`uޭ0AIdCYX=s-\^BI B}Ij5$p&%پ'LYHj$%~fIVvKD 7Md (n!,CZԱǷט7-"ǂ֔nЦUA`-K7ܬg$`ۺQ(:hM;l[; BSRh(N[}Sz^I%VN%Am-!س7g_{5ԍ2Y&>^TDdxtO:Y5 `B^5m}=ɩæ镫ti.{36+iz3~olWw/p. Qݛ}FVn:VޛMERԍokNQuGamfs7W+yM_\m ^ &w,gnEVP6kfw$U|FFq:Q"HmKbh={G6˦sl%m8Np"p-H!Y~TÙg H ~W㡷/bT͂*y,&93˵0YpIhm)xB1C[ #an!z`[Ok"pJ㳮iɐGmMITZ 5sg1Fj: 񲶒}߼ADGVKMpt4bK@8E<~JRm-_s֑TŘKyŘ(o,v}E%ca%/Ֆ$x_stSRtg;r%E m<zkͶoNoh[%T]_"*caG!lZo^yiJ#~m_Sj"@>&ɘKJضoSɳy'x);1; ^*~oF.^ۛ$>lӳZ_ :?d_Ig~Geze >XlFcWK IBeICJ_Y  ̴Mm䂋r X6{jk$!YKuj+wz}grsEtw.7u%NA#qr lI2[P;%mOm$IiIEk 6e$/&)sm6VnJhGc7ϋ*‚BTuH.bmbV#}Qd/n+Zc< nT-xM㸯+]\E^[!LXPq/)31LiE~;%#qUl! *%VUڷxmC =6t}(ס L "9£V[h#lAx&[^ׇl~Qƥ' fIhNA1^uX.b.VsGDK2֒2ٻ8f VX*VjR4~I{m~+7T1qzڴ۳_0沟7N{lgGg{H3@ݏ6ޖlz{Fo`F#?@E}y?Yj endstream endobj 16 0 obj 7248 endobj 19 0 obj << /Type /FontDescriptor /FontName /QTAAAA+OpenSans-Regular /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 20 0 R >> endobj 20 0 obj << /Length1 8200 /Length 23 0 R /Filter /FlateDecode >> stream xY tSי- dI-ɖdm%Yey_dٲ`/x,1a I3P !I5Ih!$ I!LBҞv2I:!3mI†i&nFE)D"Thwi(ztph4~hƊ)_б(x(m'o Zϟ^Ѿ x *6/#=Mk$ʙ]@y 07Q(:pKXs9݊TƪԊrFF9eod䀳IܾL͝#ŭH DǝŽ5#)Rs+Wg3mWիYaM||_Q55T .sۦswϻw{7./ø|^8ȝh:1.sftA05gk/ݎ DTHb q#n<@zւZL4li[w~+g'P 8 J7Ż&cjŋw/daqFُnmnn-ii1A/O'.f AhJgp Rpslw ^6y'KpX420,OZ5g2szի2mLbTWO|bWjHcv7+ TM\PDwm2zG."̽P&ot (UR_Sgp?,ZT rszuwQmo%2b'rsJ&dX럅cqzBJ1v:vU`v'>xžspr,xr`v*~:K,GLIe© U5*v2hHmE{|nhNrgܻC\+P Bzn9 6dn3Blʰ(S\̶ z>uڻod&q fk|kR[}_ۂp.JRpqFj[@cѺ]mV ~oXYyA efYk6$8=}0xcѱ-x6-:G6~Z*3-gj)@ճvdIק3`\T81vXq:mUDU 5ݫVWVF}UU/Omy|.]vg-ݱ۝&\! pBUX᭹/<&,K)ʛW`HVsL{i1IIMdYo BU]rS+߂_$zq &5jS2%Ei UOd'GT*rp" POs-CIH?9 xkˤs$fƢ6mؓ30{C5Nn]?EgNTׂ<+*\Od?}R+6{W#x| 'Sl"epZr_ T+Y}e ?kT:y+CTbG}`3rFZ`Fy{%6&BQRVt*P9QSqm?8NƊqbPguhNLڇ0~gxH>||Ѕ\JCQ qFNzlvu,IS&FV_iD_`.X7+1յT㏳\' v' :,&Elhm߮9pO_LFI#p˹sJ(<!K+wf ?xB!.,!!>N$S&?We=MIڭ T@UwܶLqq ]yu,vm֢ '8+cPs>Gʛ$פs ~>7oeՌR9bB&Euv/}?$nyKo7 ֶ+TI%ؖݝiGCw?͉2bxq1Dkkv:]%܉46#-O a7nLm.*\(N//t8{tbXq4%~w rf@#Fz!tE$(q'ƒ]a9: )0::6vDQDQlt<^ qq11"DNJ3_U3ҍzjBU`ɰ̚v5=d23,6?;b3:Jȣ-7*%&q".Z5D$&gd@E DA9GDH߿pTW;^v-:sjXLޘ#o,60GLj -F\އ{h&ƈgإHƤR54:M>⩻d SݐӵA8g3z"Q}Ȅިs(.^S Bz5%f±7͇kzKflCUޚ*Jo*nw&)p=~fyW<9G (,**duIѝokij@hdK(%X4PT]}pwvp:&6 Ze6;9T?hQaq #Ȯ79 VA.1߹@]2LV($ B:t|z^~?[B J{ 7?v ;B)\xb7]Oq:I ztG'#x ahҪ%)V4VZۯiō陆ƷZ&rtwW-,+.ڸ)æ>em$Q"vy{c\F/x#C&y0 %(S I&$,B^hkmPB0`\$s `YrN#QBZxfႸh:Jyz߾|}X:^'~;d64j\N0 ]n}Nk6:,ݩ:EDF(@ٜ!й}?§zcY[q^MWu,YGmZҵ9[TR4M91wYe./94ջ̓$5Yn_wAn u`X6Qh r|8 ̉`$q}!W3_$ N9 q͸X}6ķ&Ee6$28AVg2%$_iQ~yIփ$KޠRk2K Xz(3e;܍ ^H8Ӭ KqX#q3%Q5WTp9 AC!'Q>\Y@Og>|hϞzxL6x/ϟkhgϜ򭭏@TC"P7@-g-ƍin&!:q&ߊdQ)hyJlЫJސ~ő1+0Vȝ=s|U8ea竆08Uy^R`UJz9C ltg2_q挊FS*)tRTU%z 8?KfgQ\F#U3&<)Up6WVi2O$ҘX)d4ٳ!<,:-1 2bNTo3R5nV¨ {V-W/> /FontDescriptor 19 0 R /CIDToGIDMap /Identity /W [0 [595 258 567 261 567 567 567 567 546 551 519 608 354 608 597 405 250 557 473 607 608 607 607 250 497 918 475 916 731 334 496 539 277 892 512 641 721 257 769 567 627 250 319 293 518 747 293 720 551 618 723 551 465 544 608 521 597 612 ] ] >> endobj 22 0 obj << /Length 763 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0039> [<0020> <0031> <002E> <0030> <0034> <0032> <0039> <0054> <0061> <0078> <0075> <0074> <0068> <006F> <0072> <0069> <0065> <0073> <0062> <006E> <0064> <0070> <006C> <0079> <006D> <0063> <0057> <0048> <0066> <0076> <0067> <0049> <004D> <0046> <0042> <0047> <002C> <0077> <0033> <0041> <006A> <002D> <0028> <004C> <004E> <0029> <0044> <00E4> <00DF> <0055> <0045> <007A> <0053> <00FC> <006B> <00F6> <0052> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 7 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Regular /Encoding /Identity-H /DescendantFonts [21 0 R] /ToUnicode 22 0 R>> endobj 24 0 obj << /Type /FontDescriptor /FontName /QYAAAA+OpenSans-Bold /Flags 4 /FontBBox [-548.828125 -271.972656 1201.17187 1047.85156 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 25 0 R >> endobj 25 0 obj << /Length1 3772 /Length 28 0 R /Filter /FlateDecode >> stream xu pJ˲.۲,eI>tX/ߑ6qIlDZ!`-GIچ@2$tI3!!!iPdvhb-}WSw{G!$CKF]((a_M4% ?D(h@Hkak:y&fNU~Y?>5<\A(Egb4ң&&F*6!j/be$AHe?P;%lKOz1ىȖcg @!Q"=x*聰ZJY3<:N+kVzdnp?7^*v <7OOP7?;|GB{1o6 43@F5 (NM^Y3p2-# 74Y p8ӋGwnz:۽L- c_BO4XVKKKKHf<9`NPaQrʸh=rqԫ!]_ؽkiˣ7 [˥wffߏ٨!ݷ[Nz}Hfeyy4_ٝ%ڙP%h8b'IPjSD-QlGM؄uZFJ+CK\տ--[|&#x>Iq>ѭ J /}yHGWcm}Pz#;^:w`34{xroVP7 3L{NkлOE5tZ ~k4YB{h̓d@ȒA z5S:-5v;=M#6 ?:.ּpr#gh=IG7~#v&D|?`P9TAHe>[iU6µѶz3p5{ Ө_ UUZ Wij>f 1kS;V6_׋ǽ^ |=ʷ *KKE*ixQ2,5+Xx`F-aRv5/|d.u EM*pki$%nu2S| /WXu Gs{{{ϝ tjKB 'V; nkES_{k/+/I?+J5 ++E5*ပ>fFPni&Q|m:Z277l6뮦Iاs%*-qyIMeEdx1%E.#VE$T=-a(WTdydO).0V"x?']yVqg{qoMQ=R5T~N2ڭ[Hz5~I@/AmːptžW4/WIF/l>L/V{+gx"OIIrlU!$&ޔ߭X,z ֈV9\l?&V; rļ_{\B- EF 30w2*@E *`Ԓ0Zm~ љ:25sG* o5L] =KL9I\f )/0#< (0Ha708,AY8=p*:)x1c8 xA6)4н C,d4"Ä2VAu!|m5SЇU5hv0/6 +gkcCNX5&chvhxf>9XZkG^دXxQ=·|?$z`ࠠ鎽~省{N 'q {ßXf [QjAWl&@8j :k* endstream endobj 28 0 obj 2689 endobj 26 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Bold /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 24 0 R /CIDToGIDMap /Identity /W [0 [595 734 614 974 586 493 431 303 510 258 450 564 599 303 959 759 574 849 652 628 628 628 319 384 ] ] >> endobj 27 0 obj << /Length 525 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <0017> [<0044> <006F> <006D> <0065> <0073> <0074> <0069> <0063> <0020> <0072> <0079> <0061> <006C> <0057> <0048> <0054> <0077> <006E> <0062> <0070> <0064> <002D> <0066> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 8 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Bold /Encoding /Identity-H /DescendantFonts [26 0 R] /ToUnicode 27 0 R>> endobj 29 0 obj << /Type /FontDescriptor /FontName /QDBAAA+OpenSans-Italic /Flags 4 /FontBBox [-483.398437 -267.578125 1229.00390 1062.01171 ] /ItalicAngle 0 /Ascent 1068.84765 /Descent -292.968750 /CapHeight 1068.84765 /StemV 24.4140625 /FontFile2 30 0 R >> endobj 30 0 obj << /Length1 5252 /Length 33 0 R /Filter /FlateDecode >> stream x}XytSי';%KivIzڽI/2xcc, 1 I҄&JHO44d&'gΙtvfΜv:[hig,wr~#*ID"?,oWmvc! 6]>;^چ3/@GyP@ßvlt~@cFښ{h"&E W,c_}WΏLC[qOubc|SZ;@ͨwmIKG1D,XqփD*is D:RGJZ>ɨe~q`__}ٞnKޔʼzw O~ek[n1m$6K, >6r 8]M ^jx`-o' CC >#H%RHmwʚq&ZX2߹drRlSrjK%2'Yy\X쎸= f 6+`Z ur#\RYUWMwFt4_g+y=8HwŹEisZ~ADb&źjרe3v3K)_x2XeYF@ 2X t7r8`̣*W^;ry?OUP|,fkMr7#yOz1o*մC0םo$TCF'L)l1E9l Q q pCdL냊6psGMtlw Xdwu QRTVouCNnbk؝ZX$|ϣ~F-O,ږʘZnCsئ"cˑ-[0H jm=_N w?e އrH,TRn#98z}%K"@(m75bU3&1$fM9 $AT RUZ Ylu'.tOMw[D`]'<ձ Xǝ%6!$}/?t&LWk3*g[ޮ"\cNhaOuv/:z#n:Ṟߨo5]j;R鴷4z!fPRk i[,Ã_9|`߶ `_j/j՚>-`ohwk+8 M Eh.9 5(P,!Wdy!K)Ė1dHvή|Lǎ_6m']ܭm}θ/ 'O^]=ŝ#C]IY 6NwK/R+Fe zm`3qv,f/#;JC"5_/۵R~~h|ܙ|txr|Rݳ24Y֙huuq0#PABcVg'&-&75}j~vnl"4wkbl-i1aKGFJeȧkr%ҮMoE\W+o2ZJݻΫZA+"!w%!r ſ/ϟGNM(Jʰ %w [ Ȇrw nO|V>;񄬧7h| qZ];bl?z`m$hs[Q3C˶օ"} 8TC2^܍EΟ.^B^O 3P)(+䑊>|59a`TMliV ә͉.<)T)hlpfL)z(S e i~k@1)s](_""(94,ֹL/ڜ *ElIy$aC1#>: [̩DՐVbF[~FR6IN%8-klRFZ2-{ &D/DNyh=Uل{YK XJI%OIdmZh=(-,q&y(3n4a[ &lImMGމMPyGw{Ɠc .ƯT`Ae9†x6 ApUDYA$8zf@OQt2nmhfhsدRaW5'ѴX(yZI)$jh] 8ϭzv:br^X!iȐ݉%ZtInBmZ+9R<)1ɫ,.W,:Ԩ2yso[;P[AW%y$ijiؼya}iX?Bx=zwfj9FW L ^Gݾ`d{.s#;Q/G!uii!M:M[ȖGs{veLN*Y8Gjq+A{||ț|<o;Q.ۡ?r; |ZⳛK|VOȽ!ƅ[Pؘ8<0]yMܴ,hhvk${i uii-m91j^Pdt\2a1pUͦ*?WV7`._iLzc6'=>os_9dbf'^85coNmӛq- ]⳯b[tHvJc~M+o wyNN{Z8wv>C& DcP-1cInAC*Ӝ;w0r#eE4a 6nf՜TTVWU|w^oϤ: uCp@w; sCJ^ۏΑ99 T׏ǘmc0_'@,y&yjP[ϗgNuMZ)>4KGZT%¯(cLII&mI`\I!9Vd>R@IC^-ʠ?_1J2`},1odNG i,7y@> /FontDescriptor 29 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 710 249 573 494 250 558 250 310 561 476 572 428 515 392 865 450 457 573 310 674 495 698 ] ] >> endobj 32 0 obj << /Length 581 >> stream /CIDInit /ProcSet findresource begin 12 dict begin begincmap /CIDSystemInfo << /Registry (Adobe) /Ordering (UCS) /Supplement 0 >> def /CMapName /Adobe-Identity-UCS def /CMapType 2 def 1 begincodespacerange <0000> endcodespacerange 2 beginbfrange <0000> <0000> <0000> <0001> <001F> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <0077> <002E> <0064> <0065> <006C> <006F> <0069> <002D> <0061> <0078> <006E> <0073> <0067> <0072> <006D> <0063> <0079> <0062> <0066> <0047> <0054> <004E> ] endbfrange endcmap CMapName currentdict /CMap defineresource pop end end endstream endobj 6 0 obj << /Type /Font /Subtype /Type0 /BaseFont /OpenSans-Italic /Encoding /Identity-H /DescendantFonts [31 0 R] /ToUnicode 32 0 R>> endobj 2 0 obj << /Type /Pages /Kids [ 5 0 R ] /Count 1 /ProcSet [/PDF /Text /ImageB /ImageC] >> endobj xref 0 34 0000000000 65535 f 0000000009 00000 n 0000025549 00000 n 0000000215 00000 n 0000000310 00000 n 0000001163 00000 n 0000025408 00000 n 0000016122 00000 n 0000020214 00000 n 0000000347 00000 n 0000000391 00000 n 0000000711 00000 n 0000000996 00000 n 0000000753 00000 n 0000001059 00000 n 0000001497 00000 n 0000008821 00000 n 0000001284 00000 n 0000001470 00000 n 0000008842 00000 n 0000009108 00000 n 0000014859 00000 n 0000015307 00000 n 0000014838 00000 n 0000016264 00000 n 0000016527 00000 n 0000019328 00000 n 0000019637 00000 n 0000019307 00000 n 0000020353 00000 n 0000020618 00000 n 0000024432 00000 n 0000024775 00000 n 0000024411 00000 n trailer << /Size 34 /Info 1 0 R /Root 14 0 R >> startxref 25647 %%EOF