Communication from the Ministry of Foreign Affairs No. 112 / 1997 Coll.
Communication from the Ministry of Foreign Affairs on the negotiation of a Protocol supplementing the Treaty between the Czechoslovak Socialist Republic and the Kingdom of the Netherlands on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes and the Protocol to the Convention on the Law on the Law of the Republic of the Netherlands on the Protection of Taxation and on the Protection of Taxation in the Field of Income and Property Tax
Valid
International Treaty
Effective from 11.04.1997
Text versions:
19.05.1997
112
COMMUNICATION
Ministry of Foreign Affairs
The Ministry of Foreign Affairs announces that on 26 June 1996 the Protocol supplementing the Treaty between the Czechoslovak Socialist Republic and the Kingdom of the Netherlands on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes was signed in Prague and the Protocol to the European Union (1).
The Parliament of the Czech Republic agreed to the Protocol and the President of the Republic ratified it.
The Protocol entered into force on 11 April 1997 pursuant to Article 6 thereof.
Czech version The Protocol shall be published simultaneously. The English version of the Protocol, which is relevant for its interpretation, can be consulted by the Ministry of Foreign Affairs and the Ministry of Finance.
PROTOCOL
Supplementary Treaty between the Czechoslovak Socialist Republic and the Kingdom of the Netherlands on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes and the Protocol thereto
the Czech Republic and the Kingdom of the Netherlands,
Desiring to supplement the Treaty between the Czechoslovak Socialist Republic and the Kingdom of the Netherlands on the avoidance of double taxation and the avoidance of tax evasion in the field of income and property taxes and the Protocol thereto, signed in Prague on 4 March 1974 (hereinafter referred to as "the Treaty 'in this Protocol),
agree as follows:
Article 5 of the Treaty is hereby amended as follows:
"(g) construction sites or construction or assembly sites lasting more than 12 months."
and by deleting subparagraph (f) of paragraph 3.
Article 6 The contract shall be amended by the deletion in the second sentence of paragraph 2 of the words "and claims of any kind secured by a mortgage on immovable property other than bonds'.
Article 11 of the Treaty is amended by deleting paragraph 2 and replacing it by the following text:
'2. The term "interest" used in this Article shall refer to revenue from public bonds, bonds or debentures secured and not secured by a mortgage on immovable property, provided that they do not give the right to a share in profit and debt of any kind, as well as any other income assimilated to income from loans by the tax legislation of the State in which the income is source. '
Article 14 The Treaty shall be amended by introducing a new paragraph after paragraph 4 of the following text:
"5. The provisions of paragraph 4 shall not affect the rights of both Contracting States to levy, under their own laws, a tax on profits from the disposal of shares or rights of exploitation on companies whose capital is wholly or partly divided into shares and which, under the laws of that State, has its registered office in that State, received by a natural person residing in the other State and residing in the former State during the last five years preceding the disposal of shares or rights of use. ';
Article 25 of the Treaty shall be amended by supplementing the third paragraph of paragraph And immediately after the words "Article 12 (2)" as follows:
"Article 14 (5)"
and by supplementing paragraph 2 (B) immediately after the words "in Articles 10, 12," as follows:
"14,."
This Protocol, which forms an integral part of the Treaty, shall enter into force on the 30th day following the date of the later of the notifications to which the competent governments have notified each other in writing that the requirements of the constitutional provisions of the relevant States have been complied with and its provisions shall apply to the fiscal years and periods beginning on or after 1 January of the calendar year following the year in which the later notification was received.
In order to prove the signature, duly empowered to do so, they signed this Protocol.
Done in duplicate in Prague on the 26th year of the 91st year of the 96th in the Czech, Dutch and English languages, all three texts being equally authentic. If there is a different interpretation of the Czech and Dutch texts, the English text will be decisive.
For the Czech Republic:
Ivan Kočárník v. r.
For the Netherlands:
P. F. C. Koch v. r.
1) The Treaty between the Czechoslovak Socialist Republic and the Kingdom of the Netherlands on the avoidance of double taxation and the avoidance of tax evasion in the field of income and property taxes and the Protocol of 4 March 1974 was published under No 138 / 1974 Coll.
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Regulation Information
| Citation | Communication from the Ministry of Foreign Affairs No 112 / 1997 Coll., on the negotiation of a Protocol supplementing the Treaty between the Czechoslovak Socialist Republic and the Kingdom of the Netherlands on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes and the Protocol on the application of the Act on the Law on the Law on the Law on the Law on the Law on the Law on the Law on the Protection of Foreign Affairs of the Republic of Czechoslovakia |
|---|---|
| Regulation Type | International Treaty |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.05.1997 |
|---|---|
| Effective from | 11.04.1997 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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