Communication from the Ministry of Foreign Affairs No. 281 / 1996 Coll.
Communication from the Ministry of Foreign Affairs on the Agreement between the Government of the Czech Republic and the Swiss Federal Council on the avoidance of double taxation in the field of income and property taxes
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International Treaty
Effective from 23.10.1996
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20.11.1996
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281
COMMUNICATION
Ministry of Foreign Affairs
The Ministry of Foreign Affairs states that on 4 December 1995 the Treaty between the Government of the Czech Republic and the Swiss Federal Council on the avoidance of double taxation in the field of income and property taxes was signed in Prague.
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 Bern on 23 October 1996.
The Treaty entered into force on 23 October 1996 pursuant to Article 28 (2) thereof. This date expired in the relations between the Czech Republic and the Swiss Confederation, the Agreement between the Czechoslovak Socialist Republic and the Swiss Confederation on the reciprocal exemption of airlines from taxation, negotiated in exchange of notes of 26 April 1960, published under No 8 / 1963 Coll.
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 Swiss Federal Council
on the avoidance of double taxation in the field of income and property taxes
the Government of the Czech Republic and the Swiss Federal Council,
Desiring to conclude a double taxation contract 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 Agreement 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 the total income, on all or part of the income or property, including taxes on the proceeds from the disposal of movable or immovable property, taxes on the total amount of wages or salaries paid by undertakings as well as taxes on the increase of assets, shall be regarded as income and property taxes.
3. The current taxes to which the Treaty applies are in particular:
(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 Switzerland:
Federal, cantonal and municipal taxes
(i) income (total income, income from earnings, income from capital, industrial and commercial profits, capital gains and other parts of income);
(ii) assets (total assets, movable and immovable property, commercial assets, paid-up assets and reserves and other assets);
(hereinafter referred to as "Swiss tax ').
4. This Treaty shall also apply to any same or, in principle, similar taxes which will be imposed after the date of 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 significant changes to be made to their respective tax laws.
5. This contract will not apply to taxes levied by withholding at the source of the lottery winnings.
General definitions
1. For the purposes of this Treaty, unless the link requires a different interpretation:
(a) the terms "one Contracting State" and "the other Contracting State" refer to the Czech Republic or Switzerland as appropriate;
(b) the term "person" includes a natural person, company and any other association of persons;
(c) the term "company" refers to any legal person or rightholder treated as a legal person for taxation purposes;
(d) 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;
(e) the term "national" means:
(i) any natural person who is a citizen of a Contracting State;
(ii) any legal person, personal company and association established under the law applicable in a Contracting State;
(f) the term "international transport" shall mean any transport by ship, boat or aircraft operated by an undertaking whose place of effective management is situated in one Contracting State, except where transport by ship, boat or aircraft is carried out only between points in the other Contracting State;
(g) 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 Switzerland, the Director of the Federal Tax Office or his authorised representative.
2. For the application of this Treaty by a Contracting State, any term which is not defined therein shall have such meaning as it may have under the law of that State, which regulates the taxes covered by this Treaty, 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 or any other criterion of a similar kind.
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 life interests, or if he does not have a permanent residence in any State, he shall be regarded as resident in the State in which he normally resides;
(c) if he 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 he is a national of both States or of any 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 through 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 construction site, construction or assembly project shall constitute a permanent establishment only if it lasts 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 storage, display or supply of 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 advertising, the provision of information, scientific research or similar activities which have a preparatory or ancillary character for the undertaking;
(f) a permanent establishment for business which shall be maintained only for the exercise of any combination of the activities referred to in (a) to (e) where the total activity of the permanent establishment resulting from that concentration is of a preparatory or ancillary nature.
5. Where, irrespective of the provisions of paragraphs 1 and 2, a person - other than an independent representative to whom paragraph 6 applies - acts on the behalf of an undertaking in a Contracting State and has at its disposal and normally has the power to conclude contracts on behalf of an undertaking, that undertaking shall be deemed to have a permanent establishment in that State in respect of all activities undertaken by that person for the undertaking, provided that the activities of that person are not limited to the activities referred to in paragraph 4, which, if they were carried out through a permanent establishment for the business, would not constitute a permanent establishment in accordance with the provisions of this paragraph.
6. An undertaking shall not be deemed to have a permanent establishment in a Contracting State only because it carries on its 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 to be allocated to mining mineral deposits, springs and other natural resources apply; ships, boats and aircraft shall not be considered 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 calculating the profits of a permanent establishment, it is permitted to deduct the costs incurred by an undertaking for the purposes of that permanent establishment, including management expenses and general administrative expenses thus incurred, whether they arise in the State in which that 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 grounds 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 each year in the same way, unless there is a strong and sufficient reason for a different procedure.
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.
Transport by ship and air
1. Profit from the operation of ships, boats or aircraft in international transport shall be subject to taxation only in the Contracting State in which the head office of the undertaking's actual management is located.
2. Where the head office of a shipping undertaking is on board a ship or a boat, it shall be deemed to be located in the Contracting State in which the home port of that ship or boat is situated or, in the absence of such a home port, in the Contracting State in which the operator of the ship or boat is resident.
3. Paragraph 1 shall also apply to profits arising from participation in a pool, joint operation or an international operational organisation.
Associate undertakings
1.
(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, such conditions are agreed or imposed between the two undertakings in their commercial or financial relations, which are different from those which would have been agreed between the independent undertakings, any profits which, if not for these 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.
2. If the profits from which an undertaking of a Contracting State has been taxed in that State are also included in the profits of the undertakings of the other Contracting State and subsequently taxed and the profits thus included are profits which would have been achieved by that undertaking of the other State if the conditions agreed between the undertakings were such as to be agreed between the independent undertakings, the competent authorities of the Contracting States may consult each other to reach an agreement to adjust the amount of tax levied on profits in both Contracting States.
3. The Contracting State shall not, in the circumstances referred to in paragraph 1, adjust the profits of an undertaking after the expiry of the period laid down in its national law and in any case after five years from the end of the year in which the undertaking has achieved profits which would have been the subject of such adjustment. This paragraph shall not apply in the event of fraud or conscious negligence.
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 which pays dividends is resident under the legislation of that State, but if the beneficial owner of dividends is resident in the second Contracting State, the tax shall not exceed:
(a) 5 per cent of the gross amount of dividends where the beneficial owner is a company (other than a personal company) which directly owns at least 25 per cent of the assets of the company paying dividends;
(b) 15 per cent of the gross amount of dividends in all other cases.
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 shall refer to income from shares or other rights with a share in profits, with the exception of receivables, as well as income from rights to companies subject to the same taxation as income from shares under the 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 situated there, or has an independent occupation in that other State through a permanent base situated there, and where the participation for which dividends are paid is actually linked to that permanent establishment or to that permanent establishment. 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 impose any tax on dividends paid by the company, unless such dividends are paid to the resident of that other State or that the participation for which dividends are paid actually belongs to a permanent establishment or permanent base located in that other State, nor shall it subject the company's undistributed profits to the tax on undistributed profits, even if the dividends or earnings paid are wholly or partly derived from profits or income obtained in that other State.
Interest
1. Interest having a source in one Contracting State and paid to the 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, secured or not secured by a mortgage on immovable property or a clause relating to participation in the debtor's profit, and in particular income from government securities and income from bonds or bonds, including premiums and winnings related to 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 of the interest 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 the salary 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 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 beneficial owner of royalties is resident in the second Contracting State, the tax thus determined shall not exceed 10 per cent of the gross amount of royalties.
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, any patent, trade mark, design or model, plan, secret formula or manufacturing process or for use or for the use of industrial, commercial or scientific equipment or for information relating to experience acquired in the field of industrial, commercial or scientific.
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 an independent profession 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 this 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 one Contracting State, if the payer is the State itself, its lower administrative department, local authority or resident of that State. However, where a licence fee payer, whether or not resident in a Contracting State, has a permanent establishment or a permanent base in a Contracting State, in conjunction with which a licence fee has been charged to a permanent establishment or a permanent base, it is assumed that such licence fees have a source in the Contracting State in which the permanent establishment or permanent base is located.
6. Where the amount of the licence fees relating to the use, right or information for which they are 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 the salary 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 from the disposal of immovable property referred to in Article 6 by a resident of one Contracting State and 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 held by an undertaking of a Contracting State in the other Contracting State or of movable property belonging 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 obtained 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 serving the operation of such ships, boats or aircraft shall be subject to taxation only in the Contracting State in which the head office of the undertaking is situated.
(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 or other activity of an independent nature shall be subject to taxation only in that State, provided that he does not regularly have a permanent base in the other Contracting State to carry out his activities. If it has such a permanent base, the income may be taxed in the other State, but only to the extent attributable to that permanent base.
2. The term "free profession" includes the particularly independent activities of scientific, literary, artistic, educational or teaching and the separate 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 on account of employment shall be subject, subject to the provisions of Articles 16, 18 and 19, to taxation in that State only 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. Rewards received by a resident of a Contracting State for employment in the other Contracting State shall be subject, notwithstanding the provisions of paragraph 1, to taxation only in the former State where:
(a) the consignee shall stay in the other State for one or more periods not exceeding 183 days in total in the calendar year concerned; and
(b) remuneration is paid by an employer or an employer who is not resident in the other State; and
(c) the remuneration shall not be borne by a permanent establishment or 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, boat or aircraft operating in international transport may be taxed in the Contracting State in which the head office of the undertaking is situated.
Tantiems
Tantiémes and other similar payments received by a resident of one Contracting State as a member of the Management Board or another 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 the income from activities personally carried out by an artist or an 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 activity.
3. Paragraphs 1 and 2 shall not apply to revenue from activities carried out by artists or sportsmen where such revenue results directly or indirectly from public funds.
Pension
Pensions and other similar salaries paid on account of former employment of a resident of a Contracting State shall be subject to taxation only in that State, subject to the provisions of Article 19 (2).
Public functions
1. (a) Salaries, wages and other similar remuneration other than pensions paid by one Contracting State, its lower administrative department or local authority to a natural person for services rendered to that State, administrative department or office shall be subject to taxation only in that State.
(b) However, the following salaries, wages and other similar 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) has not become a resident of that State solely for the purpose of providing services.
2. (a) Any pension paid either directly or from funds set up by a Contracting State, its lower administrative department or local authority, to a natural person for services rendered to that State, its lower administrative department or office shall be subject to taxation only in that State.
(b) However, these pensions shall 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 salaries, wages and other similar remuneration and pensions for services demonstrated in connection with an industrial or commercial activity carried out by one of the Contracting States, its lower administrative department or local authority.
Students
1. Salaries 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 resides in the former State for the sole purpose of study or training shall not be taxed in that State for the cost of nutrition, study or training provided that such salaries are derived from sources outside that State.
2. In respect of study grants, scholarships and remuneration for employment not covered by paragraph 1, the student or apprentice referred to in paragraph 1 shall have the right, during the course of his studies or training, to the same exemption, relief or reduction of taxes as is due to the residents of the State in which he resides.
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. The provisions of paragraph 1 shall not apply to revenue other than income from immovable property as defined in Article 6 (2), where the recipient of such revenue resident in one Contracting State carries out industrial or commercial activity in the other Contracting State through a permanent establishment situated there or carries out an independent occupation 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 traffic and movable property used to operate such ships, boats and aircraft shall be subject to taxation only in the Contracting State in which the actual management of the undertaking is located.
4. All other parts of the property of a resident of a Contracting State shall be taxed 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 those taxes are levied parts of income or property which may also be taxed in Switzerland in accordance with the provisions of this Treaty, but may allow the amount of tax calculated on that basis to be reduced by an amount equal to that paid in Switzerland. However, the amount by which the tax will be reduced shall not exceed that part of the Czech tax calculated before its reduction, which is relatively attributable to income or property which may be taxed in Switzerland 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 the resident of the Czech Republic is exempt from taxation, the Czech Republic may take account of the exempt income or property when calculating the amount of tax on other income or on the property of such resident.
2. In the case of Switzerland, double taxation shall be avoided as follows:
(a) Where a resident of Switzerland receives income or own property which, in accordance with the provisions of this Treaty, may be taxed in the Czech Republic, Switzerland shall, subject to the provisions of point (b), exempt such income or property from taxation, but may, when calculating the amount of tax on other income or property of such resident, apply the rate of tax which would have been applied if the income or property withdrawn had not been so excluded. However, provided that the exemption applies to pensions referred to in Article 19 only if the taxation of these pensions by the Czech Republic is demonstrated.
(b) Where a resident of Switzerland receives dividends or royalties which may be taxed in the Czech Republic in accordance with the provisions of Article 10 or Article 12, Switzerland shall, upon request, authorise the relief of that resident. The relief may consist of:
(i) the deduction from the income tax of that resident in an amount equal to the tax levied in the Czech Republic in accordance with the provisions of Article 10 or Article 12; however, such deduction shall not exceed that part of the Swiss tax calculated before that deduction, which is proportionate to the income which may be taxed in the Czech Republic; or
(ii) a flat-rate reduction in Swiss tax determined by standard forms relating to the general principles on concessions referred to in point (i); or
(iii) the partial exemption of these dividends or royalties from Swiss tax, in any case consisting of at least the deduction of tax levied in the Czech Republic on the gross amount of dividends or royalties.
Switzerland shall determine the applicable relief and adapt the procedure in accordance with the Swiss provisions relating to the implementation of international agreements of the Swiss Confederation on the avoidance of double taxation.
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Regulation Information
| Citation | Communication from the Ministry of Foreign Affairs No. 281 / 1996 Coll., on the Agreement between the Government of the Czech Republic and the Swiss Federal Council on the avoidance of double taxation in the field of income and property taxes |
|---|---|
| Regulation Type | International Treaty |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.11.1996 |
|---|---|
| Effective from | 23.10.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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