%PDF-1.4 1 0 obj << /Title (Deloitte Tax-News: Print) /Creator (wkhtmltopdf 0.12.6.1) /Producer (Qt 4.8.7) /CreationDate (D:20240329062028+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 [164.250000 648.500000 209.250000 660.500000 ] /Border [0 0 0] /A << /Type /Action /S /URI /URI (https://mobile.deloitte-tax-news.de/arbeitnehmerentsendung-personal/aktuelles-ausland/files/gesnewsflash-japan-14042010.pdf) >> >> 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]IFvׯـ@j@C ``< 3UŪhfȌ-[bݏ>>z5~ &.i;~G˿黿?D{zG{S+uN_UrR6jq'Jce2˿1r:B0_~񷝁sҢ;Z^G[ >?뻯Q\~އڲLva }B;3ޫƉ{'MĽ | 9h r5R0q=|S'bME㛮)Z;eSgll2m딡6ј\S7zgogۘM CEfiƕnUNjΪGEEè3,-h+eS8{ 7k gmTܯ73oo;lR}2>1b{|`~Q𶵽N+6}1}5}G>_jM EĀ 7RD 2@ɂ}P)لޔ\o4fih)CUfFbtZ}yI:$nlH%C>>tu+t>sup) ,u `&%!jK+j$,5[M74(0SڄI*UttԠD8O $ 3q@hh>#Ih\6]s*9$}u+ӉGA,o ƤɽiU39ĩ%>oh iL6Y }Fw@Ld% i2 Fd+k ']tQcV˹y͹ː]Vp*@U9:k: 4iZvh9:ueo 11zSF <P.9v9gԉhc[ e<ၶ*8L2`EvX"^3hȩe+]Sn4kU+X%p@ 5VGk\ s.e{GV a 3IC+!&i]aUkֈtw_D1w*Rk_M{ʐ6q*̓$t- 2):1^t" κxjb@66*Eڗ5p[5m$dm- 'bqdҜd8:jHPkq6ÊZs48I_Z/ qX(^d)ؠ9@bxa ^  UAU0nb/"DBRQDPӥeR-7E  *TRQ瞺J4H=&q)]kkJ ]Wo5HFpY;fa=L&M1 x>nQ%|,(tMn0]43j(*ZP FSS0' *m"xE8,V65f:PPo#ȴY׎MSݠaMAe]!DXg$J1E$_Ɓ5E07-.K~"^Ӄd(ӆBH$ڊ^yAgAnсވ5J{R$ 8D=S{yds3qʤ<4V83gq 3s3p# 6Hzc/X'p|]Goث{l jE‘BLP F%+3Uir3333smr̘c>7"T 9OLLa*TxNp\jf&fN=L"1= )|IKQ$EH1yQaAIR ՅH€_b'Fk =QT#]D>#NTrGvGVN ȬMDBjH5!eINe.H:xGFTItH<$*~ -R>DfORJUQ X*FNm6+ r& *RaSAZ H%'`PhIPp2N qRMi; >PTYdx8'XB> 'U U3JZ$<{q*H< 'B``HI''3N~} &P_.Z$\2ɬ*D ު|Bq:q B¯*A'CQu8 'IT8Iogw=@eG'AU98I f8l8ḳQ#r ^Yb*_A,'!jqHҶIPJ!4I5;Ɋ>ɚ>d7xA*N8y'1KvqNYJJg8 j&v]q\5aࡆx<&Q<)RYGqڝUgh]vtP69N!>bL]q2Pu ,kϧI$f%D$ Ľވw a]'FL%q0<@nBğɄ' ׏Oי_u ?|yt_~놎~:?}C]rE;S` !QYmfr~~'œ04߫$'0/?IbzZ'?'ʭqCy3ȎVO>O~bZq3՚ȔcoF8jwL~g]WcY•h~x}G WP\^b<gꁤ^Ctf÷Ө!&,xb< xVj I8d<%>GAڟ ..Z?Y^yMayҏV4#4?/^YI^.,^^֗6H"c4v#_'F c[w*l ebVn+K'NX7K۹MLb8V\;jQ3C3DЌ>>_bkͥDΫh7mW!:;PkqiJC !J|vt|ti~mgŜH"y?$j+LOM>洇݅SM6>ХJj93nzgv9^SK3u;58zŇ>h:buk:i_ N`&+S pȌn> P*ҕ&蹦W=k=Ahy5nzq2tli+}@WprGϬ^vsպ^0k{Q\s=pYϿ\ۚ}}te[}}tAVfzhF 9By ~ ,Y9?U۫A!A `jrS [IxaZ<,,>"AZeg28$ j" 悖ԳIJ, /x&k/!7T}n]o}k VQmJgw,t fnh$Q>k̝٧4"XBXIٜ_ċmĕp/(_̓ɓX$k %K\0?jWI nHk5~GDu?ޠk|k[p^w]H/_+CdM+~_䑔Dq"o{m`^n᾽7W8t_< \9+Yg_ױ9]Z["T%R+QztWlJJL^M:ݩY|Rk;E $M^ɹ/pey=m>re w&mp&9/d( c{E?-Hv5%݇vs܊J?=aюs3ތ~2mql{̊TFڂc4~灤. ^xl;MًE" yNcC@gAj@Nk;rsTW.EƋ| &yɯ6V$rVw!9A-j%Gb!{~5voţ . ۩?1ڝMM/SUhyg$;3MY-Z$+ +kxjW :xm^~P"smJfo5g8-0 %Rx72Z[(M|k-K6l+~Q6 } W$49A/c}na)hVs1D բ /Vd ΂ {]* -UlIPm۟z74(~eͶ{)60=ם?/#{B%<*Gނ"ۣx9p VV$[|^h8֭sjk/b*f}>?? endstream endobj 16 0 obj 6658 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 7800 /Length 23 0 R /Filter /FlateDecode >> stream xY tSי-mydY-=,k,J1` ްMىš! Mh I %LBNvi46Xߓ L*{߻ۿ|_!@SDh$Zh#|!ogEE!2!cPO\IQPrhtyS p1KkFz sB*En@ӱН\a3n"L\`#Ӱ!؏.g0z F E1x7ÛBaF4jQ9iZ&Q<;'a f<c-: y32/߁iwwPB^̐(K,:p[~: 0V55"P۔ CIF[m-p݉\'{jߤ,JeNҎm/ 8lW}q*O'XRQfLVkJ&&KR4/?tNgӧ:qk[+ť߿wwY %evA`%_t~nI.~I Ō!p.E ^-/mw`7 Gc+z}~.;zΕǭrE6P9r6J$gV@#:]ƃ3 =s^b,t>{o2rJ,n6{}({?2T߷WSS}cN^[ZO.[;^p!* ]hx]ڼ:LV$ Bo_&04DqtlZNnYE zNƗtQIQ^vx ^*)^`S]ওM&5gJjS29YIUyǰ\R(,JkܽEQ2Bzz8yu-KdD)ݢLv{ig|+p16#mXo#nnp9i $,i@h7ON:d(_Mba _QQ": )0**: {EQ0H(2:* ᄘ([ 4^ZH7X-fzfvbMK3tj%ώmtY)"p{9i:8.XNxzL.Yd*_N%]%{q!A1Ma*h ^*w;)TI8r&$p#IalLCW -^Hfjʵ3\M  CJN`)FBws 7ړdVhiXOOmTjԘcFXfnkG,[RDqX2T1HF),:B\[/?pay)-:pײ3\ ^*gR1XSv -˙!t mrV&v͆02$  ]+Z3e-ܩRTJ ^NDG޴]I I!.| =6 NImfR,/x~AA>+=2O\5MT?zcLR`򽰬G(ƢKUUgzzwd]Qc0Hj-iɡMqyaPxe\! E*γTepl+%*EfhTG|&/D:$`SN2i>_gڑRG׌ϾC8S0^27իv_R+)2u~gOoǓ۳s{O'mNpV {#ɥb3A+, K ٹc߭||1zD™%rWlnn4Dz;e]ĵ>|;ĵּWm[Up0a:(4@2ar!T̅,v &.&6R-G~ sea6K%8@}c}o!!_{{L$vnΉXؚBk>Q_Sr|U5l*F+ʳ|-_6 Q|8~սn KGcEzY-'s %d^<h"]ZRB7VR4'nzڶۃW0&:q2)7Nz(k<V1p, pڐuؒUgF!!>$X~ٽ}bd@d̓gs3&dfMmnxlym׿)̈́1QK8L,yGwn':!ȔL*wtܴfӳVܿ]?]W^$l橚҂"?Aw=`]%ț#x?Z;OB@IP6X,9(sWHw{?\)DRBZ!C/#C@~ոh:E-%Cj2 L 4SpPrr\5F)#cw.g~^ D6πY@iol>m{XnNW%ŘJO$6{cXoEenk$K"ɪ49Ub$[}۲eԟ*nѪFq85mj"IX"v93LFC=Kv͢jfcV+TiNi3]q)]~~oAl[䨮}Kgijm- Q:5ԓg}T}#=Spom{(~HSޗ)]'M^%B0,+?*YZ_Q bs/,Ж1t3B([q v31L*V5zpM05;+$Y=woygIK[WwaV|ݶv pDʞȕ)l*7 lt9K6C(K=%*!ӫP^Fs¯pÄP+FR!4!R '*A9!Hrd 29謋gʀUA4=Mi{ZQD طx{ jGr kͳWI雤&o_'4CNEc Tl$)Fo&SoO$\F1?zߌ0N$wơ/7w/NBƶς7l1繠 rr]7fJf\lY1`ק#h-Z9#0jB@jn~q1|fyϏv!] K+<;[C`.{[$ɳ-0v ga;ٽI: |K[Ϝѡ⺞*)ٺ\ s1h>ٯOww&&hr+sAVŸ,Jlm).HB:g! ASbI;/.Y@p ʠvGW=^q$KZbF3҅3s5xi,][@-O8r,v\K5,iM7+XEř;l`,/X5U;r5X_O9pD{͠LZs( EX}xG̟V-;䠑tL  MYJʪk1i';܈[l.8z)ແǎs+"X1E@Z.\oB?Jbc"1JX鮬\iO5)|a]r{laI3鎬dPhI6k1G:xظXX s?'L+ƈ,tfzW'@GN.tѳ p9J!9*ߡ:G"5yƅ [t85`P]'@K@~ u8oA|pnD݁qGtZhAAQ=@Fnl"]?F-} mP܉Kա3lx>O$~bx&%AY"Mw? ["8&WmTX.<,c"~Y|zDQHWv,,DX_YhN{~bYELAdB/sLj|e޹.(.SHpF . ˱(w0y4>.cXUP.'oEchGv5 t!iP#C#Pj@=p3VArW1Z h矛&f7֢^d^hoo?VBiޙgP>V`Us\To{XvP4ȯN`{NO99;#X?<QZ`9]@i/[0C wy) endstream endobj 23 0 obj 5346 endobj 21 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Regular /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 19 0 R /CIDToGIDMap /Identity /W [0 [595 258 567 567 261 567 567 567 892 250 354 916 405 521 608 608 539 496 597 918 627 607 250 607 551 473 557 607 465 257 475 608 551 266 334 607 769 618 720 747 544 608 731 597 568 319 519 551 277 723 721 250 641 546 612 497 ] ] >> endobj 22 0 obj << /Length 749 >> 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> <0037> [<0020> <0031> <0037> <002E> <0030> <0035> <0032> <004D> <0069> <0074> <0057> <0072> <006B> <0075> <006E> <0067> <0076> <006F> <006D> <0041> <0070> <006C> <0064> <0061> <0073> <0065> <004B> <007A> <002C> <0063> <0068> <0045> <004A> <0066> <0062> <0077> <00DF> <0044> <004E> <0053> <00FC> <0048> <00F6> <005A> <002D> <0078> <00E4> <0049> <0055> <0047> <006A> <0042> <0054> <0052> <0079> ] 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-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 25 0 R >> endobj 25 0 obj << /Length1 5632 /Length 28 0 R /Filter /FlateDecode >> stream x}Xypyow%)  @\E OO/uP%E6%td;xؒeq۵g&mGd:nbI3ME.@r{#JiD" ,fsU-sпPCY7B0^Kރ޼po`@cоԣ0B83FZ06.MmNvB8>m$AHS } B[~Ah<6aI3ܷv "QiB]X*9 c0qV F9OJiiB0ܘc3T!w/ǦWx=c#w(y^?o8ٖt9N]k|KhN.JYrdIyp(YYvpGG[wg~e#fr^&^_=® ׾CVr4&:nAF8$Yp /C$7 ǵ4À@!p<P)Ui*W8U᪝wjQi5jM:1:#P 4`*K䩠\oZ7PXApҲrq`}l)2Ri鷟TB=}yN/\^ -f18εīnA۰_\A^L_%MAD_F"fhf %L8a,Jϼ {h-ul4~^ [1鵕?ma1.V(+_+zjYQ"JlrH\D4 =Hw$f`e:08ZR ]Z:joy=Z=1?rvAV?&A;\}n]:27XWv-o'xor<!6^?A$awkrKWqAj^o(W pÔic*v圦ɶDdۇWR)Le_zD#T .M0 L4nw 0ےՒj?u8 `a}a.=r<_J2V< ڷ;H #JD{Eڂiq& v.FRoJq%[oZ Nwkrhd:QYt,Lj$!~t=ggfGǓi~F3K͍q;H2;29 U>iCp,ns$ cwbU[)QIdKX+e`v*Tm?]Bdr]A;Rm7uM_~y@ѻ!b6nǏmph[lŵ*eh`3kʤo]G#mI'Q_%<8V8}|=9Z{\Nۇ}~rS0l0Pn?&{Gǎ^D8*[a ?$%{P*>“_#(&UoC $[ѐ qʧw!RwvFDRV)ף.@GݛI W|r"b{#{Nxkacޱ|CFAe$/LC1;祗q_2 $i_}_wfxzC,Wna?{XCX"w75%Cgبolq:m♵NUC,-?f+"ן˩9:Bo50[ ^$m1g|VdPo eƯ^؃++z/:d*u; F-9{8%f|cp>kZMy%!QO\;z葅`%}ff;:8Kmd쾛fB59845=3;(+$ q۬UU%zπXx8{ggNp9̞?N\ݏ;ޔhiꚄYVYvL;xp+8H.ݠ`xtd^<8JR,5nv!!po` 9Z|N^8شgg?/b$ݜ=ߔ(|V*Rca4D""S(FG뗉K?G1 yDkhVXs3(J݅:%?FeTNaSŭ?K^AQbe]EH_P A-Jxn:%h ~ (d[-BE#EbUYc_'RJt+}˒{K\Ew fQ{YRO!bT](ا} `}/Ez-+Qpx9Ǩ ?VSc nE%C0:uj4# »̢%)x/CB`~ ;*~ԎeK ahy`!tP=m-9-e?T> /FontDescriptor 24 0 R /CIDToGIDMap /Identity /W [0 [595 673 567 476 249 258 572 327 573 348 865 558 573 250 250 494 249 573 310 561 476 572 710 428 392 572 515 485 310 250 546 546 546 546 556 ] ] >> endobj 27 0 obj << /Length 602 >> 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> <0022> [<0055> <0052> <004C> <003A> <0020> <0068> <0074> <0070> <002F> <006D> <006F> <0062> <0069> <006C> <0065> <002E> <0064> <002D> <0061> <0078> <006E> <0077> <0073> <0072> <0075> <0067> <006B> <0066> <006A> <0031> <0034> <0030> <0032> <0041> ] 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 [26 0 R] /ToUnicode 27 0 R>> endobj 29 0 obj << /Type /FontDescriptor /FontName /QDBAAA+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 30 0 R >> endobj 30 0 obj << /Length1 3504 /Length 33 0 R /Filter /FlateDecode >> stream xuV L\y.`X^,{˲7,؀4&9acPR%46(rR-MHMժ6M$4R4j]i3s? $.ωw,Ǧd&C##8 L8 u*Fi|ĩ5_'gjvx(rF!bxzQȂ KϛP7p Wxfž;% Z_Z6 Fv}ƄR~D@-jA_-*JipFw330P^16)c2E4eG_;ݛBH3&)ԩ ,J l>2fR YC6j^=&|ԛۻkwpKZ dE 09 :VrSU A"إ3FWwI+};?[Z]6*t'X]3"N55Y,ƙ@̘12@G>빙if+|ߦ6|5F-܃ a|.0PɤN%x̭|E];߇W}̱\QܯeJD^y RX<\z~ !8pRzN&wSI;RR <*Spf(u >3?+ l^$׉FDXW'yQ|P8B.h'&5zX ^Vb9g0=]; '_n ;TD|+QQyˣѲ2 iWa>7Np 9ɬ7|M.suHλX}P:Qbj`y'ʀskf+Qиwy`GoF^8DӋ]rC# F^ymջ~WVX![àbvrM(XVȔnL=%A@LI -lF{ P,ow%>:w*\u/pɔ I#L^`?-dɸ9o偨S13r>S (K:b+1a3%:=gtI~M<~ mVSN|;w(6&UO ^|JTnO,68#+C3.\֢N* ŎՑ=5[ :/r:tmEWFFyFJQ%F:ev$ibQG~%,6'o>2eT10<]wOEzx'jE<˱ѾZR}:s!6oXl))32}NY>ih" tLW}:BW &UH*(ED:/-H17'bqOWv݁.R59oQArSTk<W6oH7ݞ=%DO CaŮn(Dc Yy:t"f(ܪ1TANE-%ƮіӅe ʩpGR\zZ>;wv1$㟥Jd(R'G9WK \G@(6Oy&Xhogz<rbU[}OuwV6mlN߷oi5Wje277i棳 ttˡniO>Ý%^cI1 J>qWTY-rT%Z^hj2yvG[dr݀4r/mbeMRKk,WUa%\/Kŧ)yHMIС&?/¹7W%i1g$^N?ROvC70|"(&voK&²;||fs\xp^Q 9|l| Y5~PA"s`~EpAP!9Wec7Ȟd8q<go ¢𣘯}dO2\@r./F#98C \IidbZVúMw8imIsD+NuY8 pnctJ{#˃Nҷ Q0D_vGh,L|X^;NUvVA9H\B1V´,w Hafhg6m_E5͚ A=k_na;}ɻC׷>ho ϣNe]SeȌx+A3ףۘ'jDƦE5M$;Ae endstream endobj 33 0 obj 2542 endobj 31 0 obj << /Type /Font /Subtype /CIDFontType2 /BaseFont /OpenSans-Bold /CIDSystemInfo << /Registry (Adobe) /Ordering (Identity) /Supplement 0 >> /FontDescriptor 29 0 R /CIDToGIDMap /Identity /W [0 [595 328 599 628 652 258 496 684 628 586 450 652 560 493 659 303 303 431 484 510 652 655 ] ] >> endobj 32 0 obj << /Length 511 >> 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> <0015> [<004A> <0061> <0070> <006E> <0020> <2013> <00C4> <0064> <0065> <0072> <0075> <0067> <0073> <004B> <0069> <006C> <0074> <007A> <0063> <0068> <0052> ] 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 [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 0000024678 00000 n 0000000215 00000 n 0000000310 00000 n 0000001087 00000 n 0000020617 00000 n 0000015141 00000 n 0000024539 00000 n 0000000347 00000 n 0000000391 00000 n 0000000675 00000 n 0000000920 00000 n 0000000717 00000 n 0000000983 00000 n 0000001421 00000 n 0000008155 00000 n 0000001208 00000 n 0000001394 00000 n 0000008176 00000 n 0000008442 00000 n 0000013900 00000 n 0000014340 00000 n 0000013879 00000 n 0000015283 00000 n 0000015548 00000 n 0000019608 00000 n 0000019963 00000 n 0000019587 00000 n 0000020758 00000 n 0000021021 00000 n 0000023675 00000 n 0000023976 00000 n 0000023654 00000 n trailer << /Size 34 /Info 1 0 R /Root 14 0 R >> startxref 24776 %%EOF