Communication from the Ministry of Finance No. 309 / 2020 Coll.
Communication from the Ministry of Finance on the fulfilment of the conditions for the application of the Annex to Act No. 45 / 2020 Coll., on the avoidance of double taxation in relation to Taiwan
Valid
Communication
Text versions:
01.07.2020
309
COMMUNICATION
Ministry of Finance
of 25 June 2020
on compliance with the conditions for initiating the application of the Annex to Act No 45 / 2020 Coll., on the avoidance of double taxation in relation to Taiwan
The Ministry of Finance, pursuant to Article 2 of Act No. 45 / 2020 Coll., on the avoidance of double taxation in relation to Taiwan, states that the Czech Economic and Cultural Office of the Taipei and the Taipei Economic and Cultural Office of Prague have notified each other that it is possible to apply the rules set out in the Annex to this Act, and those rules apply in accordance with Article 28 (2) of the Annex thereto:
(a) as regards taxes levied by withholding at source;
(i) in the territory referred to in Article 2 (1) (a) of the Annex to this Law, to revenue paid or credited on or after 1 January 2021; and
(ii) in the territory referred to in Article 2 (1) (b) of the Annex to this Act, to revenue due on or after 1 January 2021;
(b) as regards other income taxes, income for each tax year starting on or after 1 January 2021.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Communication from the Ministry of Finance No. 309 / 2020 Coll., on compliance with the conditions for the application of the Annex to Act No. 45 / 2020 Coll., on the avoidance of double taxation in relation to Taiwan |
|---|---|
| Regulation Type | Communication |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.07.2020 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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