Decree of the Minister for Foreign Affairs No. 119 / 1987 Coll.
Decree of the Minister for Foreign Affairs on the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Democratic Republic of Algeria on the avoidance of double taxation of revenues from the use of international air transport
Valid
Effective from 17.05.1987
119
DECLARATION
Minister for Foreign Affairs
of 29 October 1987
on the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Democratic Republic of Algeria on the avoidance of double taxation of revenues from the use of international air transport
On 18 June 1985, the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Democratic Republic of Algeria and the People's Republic of Algeria was signed in Algiers to prevent double taxation of revenues from the use of international air transport. The Treaty entered into force on 17 May 1987 pursuant to Article 6 thereof.
The Czech version of the Treaty is hereby published at the same time.
Minister:
Ing. Chupek v. r.
TREATY
between the Government of the Czechoslovak Socialist Republic and the Government of the Algerian Democratic and People's Republic on the avoidance of double taxation of revenues from the use of international air transport
Government of the Czechoslovak Socialist Republic
and
Government of the People's Democratic Republic of Algeria
Desiring to conclude a Treaty to avoid double taxation of revenues from the use of international air transport,
agree on the following:
For the purposes of this Treaty:
1. The term "Contracting State" refers to the Czechoslovak Socialist Republic or the People's Democratic Republic of Algeria as appropriate.
2. The term "use of international transport" refers to the air transport of persons, animals, goods and mail, including the sale of tickets and similar documents between airports in the territory of the Contracting States in accordance with the Air Transport Treaty applicable between the two States.
(3) The term "air undertaking" shall, according to the context of a legal person governed by public and private law, refer to one of the Contracting States using aircraft belonging to, or hired by, their own aircraft in international transport and having its head office in that State.
4. The term "territory 'in relation to a Contracting State shall be understood as national territory, sovereign waters and other sea areas over which the competent State exercises its sovereign rights and laws in accordance with international law.
5. The term "competent authority" refers to the Republic of Algeria, the Democratic and People's Republic of Algeria, the Minister of Finance or its authorised representative, and the Czechoslovak Socialist Republic, the Minister of Finance of the Czechoslovak Socialist Republic or its authorised representative.
6. The term "tax" refers to the levy paid to the State and local authorities, whatever the method of collection.
7. For the purposes of the interpretation of this Treaty by a Contracting State, any expression which is not defined shall have the meaning which it has under the law of the State which regulates the taxes to which the Treaty applies, unless the link requires a different interpretation.
This contract shall apply to the following airlines:
in Algeria:
La société National de Transport "Air Algérie," or any other company replacing it or acting under the same authority as that company;
in Czechoslovakia:
Czechoslovak airlines (la Compagnie Tchécoslovaque Aérienne), or any other company replacing it or acting on the same authority as that company.
1. On the basis of the principle of reciprocity, an undertaking having its head office in one Contracting State shall not be subject to taxation in the other Contracting State of its revenue from the use of international air transport by the following taxes and charges:
in Algeria:
- taxes on profits from industrial and commercial activities,
- a levy on industrial and commercial activities (la taxe sur ľactivité industrielle et commerciale - T.A.I.C.);
in Czechoslovakia:
- income taxes.
2. Nor shall the taxation of wages and similar payments paid by an undertaking of a Contracting State to its employees having the nationality of that State who are engaged in their employment in the other State where that undertaking does not have its head office.
This contract shall also apply to taxes of the same or similar nature which could in future replace or supplement the taxes and charges referred to in Article 3.
The competent authorities of the Contracting State shall, where necessary, communicate the changes made to their tax legislation at the time of their approval.
The competent authorities of both Contracting States shall agree on a common procedure and on the necessary measures to determine how the provisions of this Treaty are to be applied.
This Treaty shall enter into force as soon as the Contracting States have notified each other by diplomatic means that the formalities prescribed by their legislation have been fulfilled.
It shall apply to taxes on income from the use of international transport achieved by the undertakings referred to in Article 2 from 1 January 1977.
The Treaty shall remain in force for an unlimited period unless one of the governments denies it by means of a diplomatic communication made six months in advance.
In this case, the contract shall cease to apply to all taxes on income from the use of international transport reached from 1 January of the year immediately following the expiry of that period.
To prove the signature, duly empowered by their government, they signed this contract.
Dane v Algiers on 18 June 1985 in two original copies, each in the Czech, Arabic and French languages.
All three texts are equally authentic.
For the Government
Czechoslovak Socialist Republic:
Jan Žižka v. r.
For the Government
Former so-called "Prime Minister 'of the so-called" Lugansk People's Republic'.
Mohamed Terbeš v. r.
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Regulation Information
| Citation | Decree of the Minister of Foreign Affairs No. 119 / 1987 Coll., on the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Democratic Republic of Algeria on the avoidance of double taxation of revenues from the use of international air transport |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1987 |
|---|---|
| Effective from | 17.05.1987 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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