Auslandstätigkeitund Auslandseinkünfte: Neues DBA mit den VAE

Deutschland hat mit den Vereinigten Arabischen Emiraten (VAE) ein neues Doppelbesteuerungsabkommen abgeschlossen und dieses am 1.7.2010 unterzeichnet. Das DBA trat am 14.7.2011 in Kraft und gilt rückwirkend ab 1.1.2009, da die alte Regelung Ende 2008 ausgelaufen war. Für deutsche Arbeitnehmer bringt das neue DBA nur Nachteile.

Xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx xXXXx xxxxxxxx xxx xxxxxx Xxxxxxxx: Xxx Xxxxx, Xxxxx, Xxxxx, Xxxxxxxx, Xxx xxxXxxxxxx, Xxxxxx, Xxx XxxXxxxxx.

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxx xXXXx xxx Xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xx xxxxxx Xxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxxx xxxxxx, xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx.

Xx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxx xxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xx xxx XXX xxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxx. Xxxxx xxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxx.

Xxx xxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

  • Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx XXX xx Xxxxxxxxxxx xx xxxxxxxxxx, xxxxx xxx xx xxx XXX xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xx xx xxx XXX xxxxx xxxxx Xxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xXxx. xx Xxx. x XXXx.
  • Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxx XXX xxx xx xx.x.xxxx xx Xxxxx xxxxxxxx xxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx. Xxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxxx Xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx xx.x.xxxx xxx Xxxxxxxxxx xx xxx XXX xxxxx xxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxx xxxx xxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx XXX xxxx xxx, xxxx xxxx XXX xxxxxxxxx xxx.

  • Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx: Xxxx xxx xxxxx XXX xxx xxx XXX xxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx XXX xxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxx xx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXXx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.
  • Xx xxxxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx XXXXxXxxxxx xxxxxxxxxx xXxxxxxx xx XXXx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx XXX xx Xxxxxxxxxxxx xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xx xxx XXX xxxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxxx xxxxx Xxx. xx XXXx xxx XXX xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xx xxxx xxxxx Xxxxxxxx xxx. Xxxxxxxxxx xxxx xxx xx xxx XXX xxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxx xxxx xxxx xxxx xxxxxxx. Xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx, xxx xx Xxxxx xxx xxx XXX xxxxxxxx.

Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx x.x.xxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxx: Xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx.

XXXXX: Xxxx xx xxx XXX xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxx xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxxxx, Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xxxxx xx xxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx XXX xxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xx xxx XXX xxx Xxxx xxxxxxxx x.xxx xxx xx.xxx XXX xxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxx. Xx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx xx xxx XXX xx xxxxxxxx. Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxx xx xxx XXX xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxx.

Besonderheiten

xxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx:

x Xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xx xxx XXX xxxxxx Xxxxxx.

x Xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxx xxxx, xxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xxx XXX xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx Xxxxxx Xxxxxxxxxxxxx xXXXXx xx x xx Xxxxxxxxxxxx xxx xx x xxx Xxxxxx. Xxx Xxxxxxxx xxxxxxxx xx Xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

xxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx, xxxxxx Xxxxxxx x, Xxx. x, xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

x Xxxx Xxxxxx xxxx xx Xxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

x Xx xxx XXX xxxxx xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxxx, xxxx xxxx Xxxxxx xx xxx XXX xxx xxx xxxxxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx XXX xxx. Xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx XXX xxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxx, xxx. xxx xxxxx Xxxxxxxxxxxxxxxxx xxx XXX xxxx, xxxxxxxxxxxxxxxx xxxxxxxx.

x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xx xxxxxxx, xxxx xx Xxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

xxx Xx xxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

x Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xxx. x x xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx, xxx xxxxxxxxxx xx x xxx Xxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxxxxx.

x Xx xxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx.

x Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx x.

x Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxxx xxx xx x xxx xx x xxxxxxxx. Xxxx xxx xxxx Xxxxx xxx xxx xxx XXX xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XXX xxxxxxxxxx xxxxxx.

xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx. Xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx x. X. Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx.

xxx Xx Xxxxxxx xx xxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxx xx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

x Xx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxx XXX xxxxxx Xxxxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx x xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxx xxxxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxx XXX xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxx xxx, xxxxxx Xxxxxxx xxx XXX xxxxxxxx.

x Xx Xxxxxxxxxxx xx xxx XXX xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxxxx xxx Xxxxx xxxxxx Xxxxxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxx.

x Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxx, xx xxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx xx xxx XXX xxxxxxxxx xxxxxx xxxxxxx xx. X. Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XXXx.

x Xxxx xxx XXX xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxx.

Abkommensloser Zustand ab 1.1.2009

Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxx xXXXx xxx x.x.xxxx xxxx xx xx.xx.xxxx xxx. Xxxxx xxxxxxxxx xxxx xxx x.x.xxxx xxx xxxxxxxxxxxxxx Xxxxxxx.

Xxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxx XXX xxxxxx xxxxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXxxxxxxxxxx XxXx xxx xx.x.xxxx, X xxxx.x.xxx x xxx Xx xxxXx xxx xxxxxx XXX Xxxxxxxx xxx xx.x.xxxxx:

  • Xxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx x xxxx xxxx xxxxx Xxxxxxxx xxxxx x, xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxx xx xxx XXX xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx x.x.xxxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx:
x. Xxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.
x. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxxx.
x. Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
x. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxx xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx.

Xxxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx:

Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx

  • xxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx,
  • xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx,
  • xxx Xxxxxxxx xXxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx x.x. Xxxxxxxx xxxx
  • xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx.

Xxxx xxxxx Xxx xx Xxxxxxxx xxxxxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

.... xxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx XxxxxXxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx.