Communication from the Ministry of Foreign Affairs No. 278 / 1997 Coll.
Communication from the Ministry of Foreign Affairs on the Treaty between the Government of the Czech Republic and the Government of the Russian Federation on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes
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International Treaty
Effective from 18.07.1997
Text versions:
17.11.1997
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278
COMMUNICATION
Ministry of Foreign Affairs
The Ministry of Foreign Affairs announces that on 17 November 1995 a Treaty was signed in Prague between the Government of the Czech Republic and the Government of the Russian Federation to prevent double taxation and prevent tax evasion in the field of income and property taxes.
The Parliament of the Czech Republic gave its assent to the Treaty and the President of the Republic ratified it. The instruments of ratification were exchanged in Moscow on 18 July 1997.
The Treaty entered into force on 18 July 1997 pursuant to Article 28 (2) thereof.
The Czech version of the Treaty is hereby published at the same time. The English version of the Treaty, which is relevant for its interpretation, can be consulted by the Ministry of Foreign Affairs and the Ministry of Finance.
TREATY
between the Government of the Czech Republic and the Government of the Russian Federation
on the avoidance of double taxation and avoidance of tax evasion in the field of income and property taxes
The Government of the Czech Republic and the Government of the Russian Federation,
Desiring to conclude a contract to avoid double taxation and prevent tax evasion in the field of income and property taxes,
agree as follows:
Persons to whom the Treaty applies
This contract shall apply to persons resident in one or both Contracting States (residents).
Taxes to which the Treaty applies
1. This Treaty shall apply to income and property taxes imposed on behalf of each of the Contracting States or its lower administrative departments or local authorities, whatever the method of collection.
2. All taxes levied on total income, on total property or on parts of property or on income, including taxes on profits from the disposal of movable or immovable property, as well as taxes on the addition of property, shall be treated as income and property taxes.
3. the current taxes to which the Treaty applies are:
(a) in the Czech Republic:
(i) income tax on natural persons;
(ii) corporation tax;
(iii) real estate tax;
(hereinafter referred to as the "Czech tax ').
(b) in the Russian Federation:
(i) income tax on natural persons;
(ii) tax on the profits of undertakings and organisations;
(iii) tax on the property of natural persons;
(iv) property tax on undertakings and organisations;
(hereinafter referred to as "Russian tax ').
4. This Treaty shall also apply to any tax of the same or, in principle, similar kind which will be imposed after the signature of this Treaty, in addition to or instead of the current taxes. The competent authorities of the Contracting States shall communicate to each other any substantial changes to be made to their respective tax laws.
General definitions
1. For the purposes of this Treaty, unless the link requires a different interpretation:
(a) the term "Czech Republic" shall mean the territory of the Czech Republic in which the sovereign rights of the Czech Republic may be exercised under Czech law and in accordance with international law;
(b) the term "Russian Federation (Russia)," when used in the geographical sense, refers to its territory, including internal waters and sovereign seas, to the airspace above it, as well as to the exclusive economic zone and to the mainland where the Russian Federation exercises sovereign rights and jurisdiction in accordance with federal and international law;
(c) the terms "one Contracting State" and "the other Contracting State" refer to the Czech Republic or Russia as appropriate;
(d) the term "person" includes a natural person, a company and any other association of persons;
(e) the term "company" refers to any legal person or rightholder treated as a legal person for taxation purposes;
(f) the terms "undertaking of one Contracting State" and "undertaking of the other Contracting State" refer to an undertaking operated by a resident of one Contracting State and an undertaking operated by a resident of the other Contracting State;
(g) the term "national" means:
(i) any natural person who is a national citizen of a Contracting State;
(ii) any legal person, personal company or association established under the law in force in a Contracting State;
(h) the term "international transport" shall mean any transport by ship or aircraft operated by an undertaking of one Contracting State, except where the ship or aircraft is operated only between points in the other Contracting State;
(i) the term "competent authority" shall mean:
(i) in the case of the Czech Republic, the Minister of Finance or his authorised representative;
(ii) in the case of the Russian Federation, the Ministry of Finance or its authorised representative.
2. With regard to the application of the contract by a Contracting State, any term not defined therein will have such meaning as it may have under the law of that State, which regulates the taxes to which the Treaty applies, unless the link requires a different interpretation.
Resident
1. For the purposes of this Treaty, the term "resident of one Contracting State 'shall mean any person who, under the law of that State, is subject to taxation in that State on account of his residence, permanent residence, place of administration, place of registration or any other similar criterion. However, this term does not include any person who is subject to taxation in that State solely for reasons of income from resources in that State or property situated in that State.
2. Where, pursuant to paragraph 1, a natural person is resident in both Contracting States, its status shall be determined as follows:
(a) be regarded as resident in the State in which he has a permanent residence; if it has a permanent residence in both States, it will be considered resident in the State to which it has closer personal and economic relations (centre of life interests);
(b) if it cannot be determined in which State the person has a centre of his or her life interests or if he or she does not have a permanent residence in any State, he or she shall be regarded as resident in the State in which he or she normally resides;
(c) if the person normally resides in both States or in none of them, he shall be regarded as resident in the State of which he is a national;
(d) where that person is a national of both States or none of them, the competent authorities of the Contracting States shall amend the matter by mutual agreement.
3. Where, pursuant to paragraph 1, a person other than a natural person is resident in both Contracting States, he shall be deemed to be resident in the State in which the place of his actual management is situated.
Permanent establishment
1. For the purposes of this Treaty, the term "permanent establishment 'shall refer to a permanent establishment for the business in which the undertaking carries out its activities in whole or in part.
2. the term "permanent establishment" includes in particular:
(a) the place of management;
(b) the plant;
(c) an office;
(d) the factory;
(e) workshop; and
(f) mine, oil or gas site, quarry or any other place where natural resources are extracted.
3. The term "permanent establishment 'also includes a construction site or construction, assembly or installation project, or associated supervision, but only if the construction, project or supervision lasts for more than 12 months.
4. Notwithstanding the previous provisions of this Article, the term "permanent establishment 'shall not include:
(a) an establishment which is used only for the purpose of storing, issuing or delivering goods belonging to the undertaking;
(b) the supply of goods belonging to an undertaking which is maintained only for storage, display or delivery;
(c) a stock of goods belonging to an undertaking which is maintained only for the purpose of processing by another undertaking;
(d) permanent business equipment which is maintained only for the purpose of purchasing goods or collecting information for the undertaking;
(e) permanent business equipment which is maintained only for the purpose of carrying out other activities which have a preparatory or ancillary character for the undertaking (advertising, information provision, scientific research or similar activities);
(f) a permanent establishment for business which is maintained only for the exercise of any combination of the activities referred to in points (a) to (e), where the total activity of the permanent establishment for the business resulting from that link is of a preparatory or ancillary nature.
5. Where, notwithstanding the provisions of paragraphs 1 and 2, a person, other than an independent representative to whom paragraph 6 applies, acts in one Contracting State on the account of a resident and has at his disposal and usually uses in the other Contracting State the power to conclude contracts on behalf of that resident, that resident of one Contracting State shall be deemed to have a permanent establishment in the other Contracting State in respect of all the activities that that person carries out for the resident, provided that the activities of that person are not limited to the activities referred to in paragraph 4 which, if carried out through a permanent establishment for business, would not constitute the existence of a permanent establishment in accordance with the provisions of this paragraph.
6. A resident of a Contracting State shall not be considered to have a permanent establishment in the other Contracting State only because he carries out his business in that State through a broker, a general agent or any other independent agent, where such persons act in the course of their proper activities.
7. The fact that a company that is resident in one Contracting State controls a company or is controlled by a company that is resident in the other Contracting State or that carries on its activities in that other State (whether through a permanent establishment or otherwise) does not in itself make it a permanent establishment of any other company.
Revenue from immovable property
1. Revenue received by a resident of one Contracting State from immovable property (including agricultural and forestry income) located in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning of the law of the Contracting State in which the property is located. The term covers, in any case, the accessories of immovable property, the live and dead inventory used in agriculture and forestry, the rights to which the provisions of civil law applicable to land, the right to consume immovable property and the right to variable or fixed payments for mining or for the admission to mining of mineral deposits, springs and other natural resources apply. Ships, boats and aircraft shall not be considered immovable property.
3. Paragraph 1 shall apply to revenue arising from the direct use, rental or any other use of immovable property.
(4) Paragraphs 1 and 3 shall also apply to income from the company's immovable property and to income from immovable property used for the pursuit of an independent profession.
Profits of enterprises
1. The profits of an undertaking of one Contracting State shall be subject to taxation only in that State if the undertaking does not carry out its activities in the other Contracting State through a permanent establishment situated there. Where an undertaking carries out its activities in this way, the profits of the undertaking may be taxed in that other State, but only to the extent that they can be attributed to that permanent establishment.
2. Where an undertaking of a Contracting State carries out its activities in the other Contracting State through a permanent establishment situated there, it shall be attributed, subject to the provisions of paragraph 3 in each Contracting State of that State, to profits which could have been achieved if, as a separate undertaking, it had been engaged in the same or similar activities under the same or similar conditions and was wholly independent in contact with the undertaking of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, it shall be permitted to deduct the costs incurred for the purposes of that permanent establishment, including management costs and general administrative expenses thus incurred, whether they arise in the State in which the permanent establishment is located or elsewhere.
4. Where, in a Contracting State, it is customary to determine the profits to be added to a permanent establishment on the basis of the distribution of the company's total profits by its different parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by this normal division; However, the method of distribution of profits used shall be such that the result complies with the principles set out in this Article.
5. A permanent establishment shall not make any profits on the basis that it only purchased goods for the undertaking.
(6) For the purposes of the preceding paragraphs, the profits to be attributed to a permanent establishment shall be determined in the same way each year, unless there are sufficient grounds for otherwise.
7. Where profits include parts of income which are treated separately in other articles of this Treaty, the provisions of those articles shall not be affected by the provisions of this Article.
Revenue from ship and air transport
1. Revenue received by a resident of a Contracting State from the operation of ships, boats or aircraft in international transport shall be subject to taxation only in that State.
2. Paragraph 1 shall also apply to profits arising from participation in a pool, joint operation or an international operational organisation.
Associate undertakings
If
(a) the undertaking of one Contracting State participates, directly or indirectly, in the management, control or capital of the undertaking of the other Contracting State; or
(b) the same persons are directly or indirectly involved in the management, control or capital of the undertaking of one Contracting State and of the undertaking of the other Contracting State;
and if, in such cases, both undertakings are bound in their commercial or financial relations by conditions which have been agreed or imposed on them and which differ from those which would have been negotiated between independent undertakings, any profits which, if not for those conditions, would have been achieved by one of the undertakings but have not been achieved, may be included in the profits of that undertaking and subsequently taxed.
Dividends
1. Dividends paid by a company resident in one Contracting State, resident in the other Contracting State, may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State in which the company paying dividends is resident and in accordance with the law of that State, but if the beneficiary is the beneficial owner of dividends, the tax thus determined shall not exceed 10 per cent of the gross amount of dividends.
The competent authorities of the Contracting States shall, by mutual agreement, adapt the method of application of this restriction.
This paragraph shall not affect the taxation of the profits of the company on which dividends are paid.
3. The term "dividends," used in this Article, refers to income from shares or other rights, with the exception of receivables, with a share in profits, as well as income from other rights to companies which are subject to the same taxation as income from shares under the tax legislation of the State in which the company which divides profits is resident.
4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of dividends resident in one Contracting State is engaged in an industrial or commercial activity in the other Contracting State in which the dividend company is resident through a permanent establishment located there or is engaged in an independent occupation in that other State through a permanent base situated there, and where the participation for which dividends are paid actually relates to that permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
5. Where a company which is resident in one Contracting State achieves profits or income from the other Contracting State, that other State may not tax dividends paid by the company unless such dividends are paid to the resident of that other State or that the participation in which dividends are paid actually relates to a permanent establishment or permanent base located in that other State or to the company's undistributed profits subject to tax on the company's undistributed profits, even if the dividends paid or earnings retained in whole or in part from profits or income having a source in that other State.
Interest
1. Interest having a source in one Contracting State and paid by a resident of the other Contracting State shall be subject to taxation only in that other State if that resident is the beneficial owner of the interest.
2. The term "interest 'used in this Article shall refer to income from claims of any kind, whether secured or not by a lien on immovable property or having or not having the right to participate in the debtor's profits, and in particular income from government securities and income from bonds or bonds, including premiums and winnings associated with such securities, bonds or bonds.
3. The provisions of paragraph 1 shall not apply where the beneficial owner of interest resident in a Contracting State is engaged in an industrial or commercial activity in the other Contracting State in which the interest is received through a permanent establishment situated there or is engaged in an independent occupation in that other State through a permanent base situated there and where the claim on which the interest is paid actually relates to that permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
4. Where the amount of interest relating to the claim on which it is paid exceeds, as a result of the special relationship existing between the payer and the beneficial owner or between both of them and any other person, the amount which the payer would have agreed with the beneficial owner if it had not been for such a relationship, the provisions of this Article shall apply only to that latter amount. In this case, the amount of payments exceeding it shall be taxed under the legislation of each Contracting State, taking into account the other provisions of this Treaty.
Licence fees
1. Licensing fees having a source in one Contracting State and paid to the resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which their source is located and in accordance with the legislation of that State, but where the recipient is the beneficial owner of the royalties, the tax thus determined shall not exceed 10% of the gross amount of the royalties.
The competent authorities of the Contracting States shall, by mutual agreement, adapt the method of application of this restriction.
3. The term "licence fees' used in this Article refers to payments of any kind received as compensation for use or as a right to use any copyright for the work of literary, artistic or scientific including cinematographic films and films or recordings for television or radio broadcasting, any patent, trade mark, design or model, plan, software, secret formula or manufacturing process or any industrial, commercial or scientific establishment, or for information relating to industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of royalties resident in one Contracting State is engaged in a source, industrial or commercial activity through a permanent establishment situated there, or has an independent profession in that other State through a permanent base situated there, and where the right or property giving rise to royalties is actually linked to that permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
5. Licensing fees are assumed to have a source in the Contracting State if the payer is the State itself, its administrative department, local authority or resident of that State. However, where a person paying royalties, whether or not resident in a Contracting State, has a permanent establishment or permanent base in a Contracting State in conjunction with which a licence fee has been paid and such royalties are charged to that permanent establishment or permanent base, it is assumed that such royalties have a source in the Contracting State in which the permanent establishment or permanent base is located.
6. Where the amount of royalties relating to the use, right or information for which they are paid exceeds the amount which the payer would have agreed with the beneficial owner if it were not for such relationships, the provisions of this Article shall apply only to that latter amount. In this case, the amount of payments exceeding it shall be taxed under the legislation of each Contracting State, taking into account the other provisions of this Treaty.
Profit from disposal
(1) Profit accruing to a resident of a Contracting State from the disposal of immovable property referred to in Article 6, located in the other Contracting State, may be taxed in that other State.
(2) Profit from the disposal of movable property which is part of the operating property of a permanent establishment which is owned by an undertaking of one Contracting State in the other Contracting State, or movable property which belongs to a permanent base which a resident of one Contracting State has in the other Contracting State for the pursuit of an independent occupation, including such profits from the disposal of such permanent establishment (alone or together with the whole undertaking) or such permanent base, may be taxed in that other State.
3. Profit from the disposal of ships, boats or aircraft operating in international transport or movable property which is used for the operation of such ships, boats or aircraft shall be subject to taxation only in the Contracting State in which the alien is resident.
(4) Profit from the disposal of any property other than those referred to in paragraphs 1, 2 and 3 shall be subject to taxation only in the Contracting State in which the extraneous is resident.
Independent professions
1. Revenue received by a resident of a Contracting State from a professional profession or other activities of an independent nature shall be subject to taxation only in that State, except where such revenue may also be taxed in the other Contracting State:
(a) if it has a permanent base at its regular disposal in the other Contracting State for the purpose of carrying out its activities; in that case only that part of the income attributable to this permanent base may be taxed in that other State; or
(b) if his stay in the other State lasts for one or more periods exceeding 183 days in total in any 12-month period; in that case, only that part of the income resulting from its activities in that other State may be taxed in that other State.
2. The term "free profession" shall include the particular independent activities of scientific, literary, artistic, educational or teaching and the independent activities of doctors, lawyers, engineers, architects, dentists and accountants.
Employment
1. Salaries, wages and other similar remuneration received by a resident of a Contracting State for employment purposes shall be subject to taxation in that State only, subject to the provisions of Articles 16, 18, 19 and 20, if the employment is not carried out in the other Contracting State. If there is employment there, the remuneration received for them may be taxed in that other State.
2. The remuneration received by a resident of a Contracting State on the grounds of employment in the other Contracting State shall, notwithstanding the provisions of paragraph 1, be subject to taxation only in the former State where all the following conditions are met:
(a) the consignee shall stay in the other State for one or more periods which shall not exceed 183 days in total in any 12-month period; and
(b) the remuneration is paid by the employer or by an employer who is not resident in the other State; and
(c) remuneration shall not be borne by a permanent establishment or a permanent base held by an employer in the other State.
3. Notwithstanding the previous provisions of this Article, remuneration received on account of employment carried on board a ship or aircraft operating in international transport may be taxed by an undertaking of a Contracting State in that Contracting State.
Tantiems
Tantiéms and other similar payments received by a resident of one Contracting State as a member of the Management Board or any other similar body of a company resident in the other Contracting State may be taxed in that other State.
Artists and athletes
1. Revenue received by a resident of a Contracting State as a public performer, such as a theatre, film, radio or television artist or musician or as an athlete from such personally performed activities in the other Contracting State may be taxed in that other State, irrespective of the provisions of Articles 14 and 15.
2. Where income from activities personally carried out by an artist or athlete does not result from such an artist or athlete alone, but from another person, that income may be taxed, irrespective of the provisions of Articles 7, 14 and 15, in the Contracting State in which the artist or athlete carries out his activities.
Pension
Pensions and other similar salaries paid by a resident of a Contracting State on account of former employment shall be subject to taxation only in that State, subject to the provisions of Article 19 (2).
Public functions
1. (a) Rewards other than pensions paid by one Contracting State or by a lower administrative department or local authority of that State to a natural person for services rendered to that State or administrative department or local authority shall be subject to taxation only in that State.
(b) However, such remuneration shall be subject to taxation only in the second Contracting State where the services are demonstrated in that State and the natural person resident in that State:
(i) is a national of that State; or
(ii) it did not become a resident of that State solely because of the provision of such services.
2. (a) Any pension paid by a Contracting State or a lower administrative department or local authority of that State or paid from the funds which they have set up shall be subject to taxation only in that State to a natural person for the services shown to that State, administrative department or local authority.
(b) Such pensions shall, however, be subject to taxation only in the second Contracting State where the natural person is resident and a national of that State.
3. The provisions of Articles 15, 16 and 18 shall apply to the remuneration and pensions of services demonstrated in connection with an industrial or commercial activity carried out by a Contracting State or a lower administrative department or local authority of that State.
Students, professors and researchers
1. Payments received by a student or apprentice who is, or was, resident in a Contracting State immediately prior to his or her arrival in the other Contracting State and who is resident in the former State only for the purpose of study or training shall not be taxed in that State for the cost of nutrition, study or training, provided that such payments result from sources outside that State.
2. The remuneration received by a professor, teacher or researcher who is, or was, resident in a Contracting State immediately prior to his arrival in one Contracting State, for carrying out research or teaching, during a period of temporary residence not exceeding two years, at a university, research institute or other similar higher education institution recognised by the Government of the former Contracting State, shall not be subject to taxation in that Contracting State.
Other revenue
1. The income of a resident of a Contracting State, wherever a source is not covered by the preceding Articles of this Treaty, shall be subject to taxation only in that State.
2. Paragraph 1 shall not apply to income other than income from immovable property as defined in Article 6 (2), where the recipient of such income resident in one Contracting State carries on industrial or commercial activity in the other Contracting State through a permanent establishment situated there or engaged in an independent profession in that other State from a permanent base situated there, and where the right or property for which income is paid is actually linked to such permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
Property
1. Property represented by the immovable property referred to in Article 6 which is owned by a resident of one Contracting State and which is located in the other Contracting State may be taxed in that other State.
2. Property represented by movable property which is part of the operating property of a permanent establishment held by an undertaking of one Contracting State in the other Contracting State, or movable property belonging to a permanent base held by a resident of one Contracting State in the other Contracting State for the pursuit of an independent occupation, may be taxed in that other State.
3. Property represented by ships, boats and aircraft operating in international transport by a resident of a Contracting State and movable property used to operate such ships, boats and aircraft shall be subject to taxation only in that Contracting State.
4. All other assets of a resident of a Contracting State shall be subject to taxation only in that State.
Exclusion of double taxation
1. In the case of the Czech Republic, double taxation will be avoided as follows:
The Czech Republic may include in the tax base on which such taxes are levied parts of income or property which may also be taxed in the Russian Federation under the provisions of this Treaty but which may allow the reduction of the amount of tax calculated on that basis by an amount equal to that paid in the Russian Federation. However, the amount by which the tax is to be reduced shall not exceed that part of the Czech tax calculated before its reduction, which is proportional to revenue or property which may be taxed in the Russian Federation in accordance with the provisions of this Treaty.
If, in accordance with any provision of this Treaty, the income received or the property owned by a resident of the Czech Republic is exempt from taxation, the Czech Republic may nevertheless take into account the income or property excluded when calculating the amount of tax on other income or property of that resident.
2. In the case of the Russian Federation, double taxation will be avoided as follows:
If a resident of the Russian Federation receives income or own property which may be taxed in the Czech Republic under the provisions of this Treaty, the amount of tax on such income or property to be paid in the Czech Republic shall be deducted from the tax fixed by that person in the Russian Federation. However, the amount deducted shall not exceed the amount of tax fixed for such revenue or property under the laws and regulations of the Russian Federation.
Prohibition of discrimination
1. Residents of one Contracting State shall not be subject in the other Contracting State to any taxation or obligations associated with it which are more burdensome than that of a Contracting State and to which the residents of that other State are or may be subject in the same situation, in particular with regard to residency.
2. The taxation of a permanent establishment held by an undertaking of one Contracting State in the other Contracting State will not be more adverse in that other State than the taxation of undertakings of that other State which carry out the same activities. This provision shall not be interpreted as an obligation of one Contracting State to admit to the residents of the other Contracting State any personal reductions, reductions or reductions on the grounds of the personal condition or obligations of the family which it grants to its own residents.
3. If the provisions of Article 9, Article 11 (4) or Article 12 (6) are not applied, interest, licence fees and other expenses paid by an undertaking of one Contracting State to a resident of the other Contracting State shall be deductible for the purposes of determining the taxable profits of that undertaking on the same terms as if they had been paid to a resident of the former State. Similarly, any debts owed by an undertaking of one Contracting State to a resident of the other Contracting State will be deductible for the purposes of determining the taxable assets of that undertaking under the same conditions as if they had been contracted against a resident of the former State.
4. Undertakings of one Contracting State whose assets are wholly or partly, directly or indirectly owned or controlled by one or more residents of the other Contracting State, shall not be subject in the former Contracting State to any taxation or obligations associated with them which are more burdensome than those which are or may be subject to other similar undertakings of the former State.
5. The provisions of this Article shall apply to the taxes covered by this Treaty.
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Regulation Information
| Citation | Communication from the Ministry of Foreign Affairs No. 278 / 1997 Coll., on the Agreement between the Government of the Czech Republic and the Government of the Russian Federation on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes |
|---|---|
| Regulation Type | International Treaty |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.11.1997 |
|---|---|
| Effective from | 18.07.1997 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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