Decree of the Minister for Foreign Affairs No. 35 / 1980 Coll.
Decree of the Minister for Foreign Affairs on the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Kingdom of Norway on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes
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Effective from 28.12.1979
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35
DECLARATION
Minister for Foreign Affairs
of 31 January 1980
on the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Kingdom of Norway on the prevention of double taxation and the prevention of tax evasion in the field of income and property taxes
On 27 June 1979, the Treaty was signed in Oslo between the Government of the Czechoslovak Socialist Republic and the Government of the Kingdom of Norway to avoid double taxation and prevent tax evasion in the field of income and property taxes.
The Treaty was approved by the Federal Assembly of the Czechoslovak Socialist Republic and ratified by the President of the Republic. The instruments of ratification were exchanged in Prague on 28 December 1979.
Pursuant to Article 28 (2) of the Treaty, the Treaty entered into force on 28 December 1979.
The Czech translation of the text of the Treaty is announced simultaneously.
Minister:
Ing. Chupek v. r.
TREATY
between the Government of the Czechoslovak Socialist Republic and the Government of the Kingdom of Norway on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes
Government of the Czechoslovak Socialist Republic
and
the Government of the Kingdom of Norway,
awareness of the need to facilitate trade and promote economic cooperation in accordance with the Final Act of the Conference on Security and Cooperation in Europe,
agree to conclude a contract to avoid double taxation and prevent tax evasion in the field of income and property taxes. To this end, they have agreed to:
Persons covered by the contract
This Treaty shall apply to persons residing or having their registered office in one or both Contracting States.
Taxes covered by the contract
1. This Treaty shall apply to income and property taxes collected for the benefit of each Contracting State, its lower administrative departments or local authorities, whatever the method of collection.
2. All taxes on income and on property, levied on total income, on all or part of the 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 and taxes on the increase of value shall be regarded as income and property taxes.
3. The current taxes covered by the contract are:
(a) in Czechoslovakia:
- profit payment and profit tax,
- payroll tax,
- income tax on literary and artistic activities,
- agricultural tax,
- population income tax,
- domestic tax, and
- contribution from assets
(hereinafter referred to as "Czechoslovak Tax ');
(b) in Norway:
- State, district and municipal income taxes, including State contributions to the tax compensation fund and special income tax on diesel production and transport;
- State and municipal property taxes;
- State taxes on foreign artists' profits, and
- tax on seafarers
(hereinafter referred to as the Norwegian tax).
4. This contract shall also apply to all taxes of the same or substantially similar kind which will be collected after signature of the contract in addition to or in their place. The competent authorities of the Contracting States shall communicate to each other any significant changes made to their respective tax laws.
General definitions
1. Within the meaning of this Treaty, where the link does not require a different interpretation:
(a) the term "Czechoslovakia" refers to the Czechoslovak Socialist Republic;
(b) the term "Norway" refers to the Kingdom of Norway and includes, where it is used in geographical importance, its territorial waters and the seabed and the underground zones adjacent to the territorial waters over which Norway exercises sovereign rights in accordance with international law for the purpose of exploring these areas and extracting their natural resources, but excluding the islands of Svalbard, Jan Mayen and Norwegian dependent territories outside Europe;
(c) the terms "one Contracting State" and "the other Contracting State" refer to Czechoslovakia or Norway as appropriate;
(d) the term "person" includes natural persons, companies and any other association of persons;
(e) the term "company" refers to legal persons or rightholders treated as legal persons 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 person residing or having his registered office in one Contracting State or, where appropriate, an undertaking operated by a person residing or having his registered office in the other Contracting State;
(g) the term "national" means:
(i) all natural persons who are nationals of a Contracting State;
(ii) all legal persons, personal companies and associations of persons established under the law in force in a Contracting State;
(h) the term "international transport" shall mean any transport carried out by a ship or aircraft operated by an undertaking whose place of effective management is in a Contracting State, unless 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 Czechoslovakia, the Minister of Finance of the Czechoslovak Socialist Republic or his authorised representative;
(ii) in the case of Norway, the Minister for Finance and Customs or his authorised representative.
2. Any term which is not otherwise defined shall have the meaning of the Contracting State for the application of this Treaty, which falls under the law of that Contracting State, which governs the taxes which are the subject of this Treaty, unless the link requires a different interpretation.
Tax domicile
1. For the purposes of this Treaty, the term "resident or domiciled person 'shall mean a 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 other similar criteria.
2. Where, pursuant to paragraph 1, a natural person resides in both Contracting States, the following procedure shall apply:
(a) It is assumed that this person is resident in the State in which he is resident. If he has a permanent residence in both States, he is expected to reside in the State to which he 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 living interests or if he does not have a permanent residence in any of those States, he shall be presumed to reside in the State in which he normally resides.
(c) Where such person is normally present in both States or if he is not normally present in any of them, he shall be presumed to reside in the State of which he is a national.
(d) Where that person is a national of both States or is not a national of any of them, the competent authorities of both States shall determine the matter by mutual agreement.
3. Where a person other than a natural person has its registered office in both Contracting States pursuant to paragraph 1, it shall be presumed to have its registered office in the State in which the place of its effective management is situated.
Permanent establishment
1. The term "permanent establishment" shall refer, within the meaning of this Treaty, 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) place of management;
(b) the race;
(c) an office;
(d) the factory,
(e) a workshop; and
(f) mine, oil or gas bearing, quarry or other place where natural resources are extracted.
3. Construction sites or installations shall be a permanent establishment only if they last for more than 12 months.
4. the term "permanent establishment" does not cover:
(a) an establishment 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 facilities which are maintained only for the purpose of advertising, providing information, carrying out scientific research or similar activities for an undertaking having a preparatory or auxiliary character.
5. Where a person - other than an independent representative within the meaning of paragraph 6 - acts as an undertaking and has the power of attorney in a Contracting State to conclude contracts on behalf of an undertaking, and where such power of attorney is normally exercised there, the undertaking shall be assessed, irrespective of the provisions of paragraphs 1 and 2, as if it had a permanent establishment in that State for all activities carried out by that person for the undertaking, unless the activities of that person are limited to the activities listed in paragraph 4 which, had been carried out through a permanent establishment for business, would not have made that establishment a permanent establishment in accordance with the provisions of this paragraph.
6. An undertaking shall not be presumed to have a permanent establishment in a Contracting State only because it carries out 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 which has its registered office in one Contracting State controls a company or is controlled by a company which has its registered office in the other Contracting State or which carries out its business 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 from immovable property, including income from agricultural and forestry undertakings, may be taxed in the Contracting State in which such property is located.
2. (a) The term "immovable property" shall, subject to the provisions laid down in (b) and (c), be defined in accordance with the law of the Contracting State in which such property is situated.
(b) The term "immovable property" shall in any case include accessories for immovable property, a live and dead inventory of agricultural and forestry undertakings, rights to which the provisions of civil law applicable to immovable property, the consumption of immovable property and the right to variable or fixed salaries, paid for mining or the right to mine mineral deposits, springs and other natural resources apply.
(c) Ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to revenue from direct use, hire or hire and any other use of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to income from the undertaking'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 may be taxed only in that State if the undertaking does not carry out its activities in the other Contracting State through a permanent establishment located 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 in each Contracting State to that permanent establishment the profits which it could have achieved had it been engaged as a separate undertaking in the same or similar activities under the same or similar conditions and been wholly independent in contact with the undertaking of which it is a permanent establishment.
3. In calculating the profits of a permanent establishment, the costs incurred for that permanent establishment, including management costs and general administrative expenses, shall be permitted, whether they arise in the State where 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, the provisions of paragraph 2 shall not preclude that Contracting State from determining the profits to be taxed by this normal division. However, the method used to distribute profits shall be such that the result is consistent 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) The profits to be attributed to a permanent establishment shall be determined each year in the same way for the application of the preceding paragraphs, unless there are sufficient grounds for otherwise.
7. Where profits include revenue covered by 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. Proceeds from the operation of ships or aircraft in international transport may be taxed only in the Contracting State in which the actual management of the undertaking is located.
2. Where the actual management of a shipping undertaking is located on board a ship, it shall be deemed to be located in the Contracting State in which the home port of that ship is situated or, in the absence of such a home port, in the Contracting State in which the operator of the ship is domiciled.
3. Paragraph 1 shall also apply to profits arising from participation in the pool, joint operation or other international operating associations.
4. The provisions of paragraph 1 shall apply to the profits achieved by the Joint Norwegian, Danish and Swedish Air Transport Consortium, Scandinavian Airlines (SAS), but only to that part of the profits corresponding to the participation held by Det norske Luftfartselskap (DNL), a Norwegian partner of Scandinavian Airlines (SAS), in that consortium.
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 where, in such cases, conditions have been negotiated or imposed between the two undertakings in their commercial or financial relations, which differ from those which would have been negotiated between independent undertakings, profits which, without such conditions, would have been achieved by one of the undertakings which, however, were not achieved, may be included in the profits of that undertaking.
Dividends
1. Dividends paid by a company having its registered office in one Contracting State, to a person residing or having its registered office 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 them has its registered office, under the law of that State, but the tax thus imposed may not exceed:
(a) 5% of the gross amount of dividends where the beneficiary is a company (other than a personal company that is not a legal person) which owns directly at least 25% of the assets of the dividend company;
(b) 15% 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 competent authorities of the Contracting States shall, by mutual agreement, adapt the method of application of paragraph 2.
4. The term "dividends" used in this Article shall refer to income from shares or other rights, with the exception of claims, with a participation in profits and income from other social rights which, under the tax law of the State in which the company which pays dividends is situated, is subject to the same tax as income from shares.
5. The provisions of paragraphs 1 and 2 shall not apply where the beneficiary of dividends residing or having his registered office in a Contracting State is engaged in an industrial or commercial activity in the second Contracting State in which the company paying dividends has its registered office, through a permanent establishment situated there, or through an independent profession through a permanent establishment situated there, and where the participation for which dividends are paid is indeed one of that permanent establishment or that permanent establishment. In that case, Article 7 shall apply, where appropriate, Article 14.
6. Where a company having its registered office in one Contracting State achieves profits or income from the other Contracting State, that other State may not tax dividends paid by the company to persons having their registered office in the former State or subject the company's undistributed profits to the tax on undistributed profits, even if the dividends paid or undistributed profits remain, in whole or in part, on profits or income obtained in that other State.
Interest
1. Interest having a source in one Contracting State and paid to a person domiciled or domiciled in the other Contracting State may be taxed only in that other State.
2. The term "interest 'used in this Article shall refer to income on claims of any kind, even if they are secured by mortgage rights on real estate or provided with a participation in the debtor's profits, and in particular income on public loans and bonds, including premiums and profits on compound loans.
3. The provisions of paragraph 1 shall not apply where the recipient of interest residing or having his registered office in a Contracting State is engaged in an industrial or commercial activity in the second Contracting State in which the interest is received through a permanent establishment situated there or through an independent profession through a permanent establishment situated there and where the claim on which the interest is paid actually belongs to that permanent establishment or to that permanent establishment. In that case, Article 7 shall apply, where appropriate, Article 14.
4. Where the amount of interest, in view of the claim on which it is paid, exceeds, by reason of the special relations existing between the payer and the payee or between the two and the third parties, the amount which the payer would have agreed with the payee if it had not been for such relations, the provisions of this Article shall apply only to that last amount. In this case, the amount of remuneration exceeding it may be taxed under the law of each Contracting State and taking into account other provisions of this Treaty.
Licence fees
1. Licensing fees having a source in one Contracting State and paid to a person residing or having his registered office in the other Contracting State may be taxed in that other State.
However, the licence fees referred to in paragraph 3 (a) may be taxed in the Contracting State in which their source is, under the law of that State, but the tax thus imposed may not exceed 5% of the gross amount of the licence fee. 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 salaries of any kind received for use or for the right to use
(a) patents, trademarks, designs or models, plans, secret formulas or procedures or industrial, commercial or scientific equipment or for the communication of industrial, commercial or scientific experience;
(b) copyright for works of literary, artistic or scientific nature, including cinematographic films and films or tapes for television or radio broadcasting.
4. The provisions of paragraphs 1 and 2 shall not apply where the licensee of royalties residing or having his registered office in one Contracting State carries out in the second Contracting State in which the royalties have a source, industrial or commercial activity through a permanent establishment situated there, or an independent profession through a permanent establishment situated there, and where the rights or assets for which the royalties are paid are actually belonging to that permanent establishment or to that permanent establishment. In that case, Article 7 shall apply, where appropriate, Article 14.
5. Licensing fees shall be presumed to have a source in one Contracting State if the payer is the latter himself, its lower administrative department, the local authority or the person residing or having his registered office in that State. However, where a person who pays royalties, whether or not he is domiciled in a Contracting State, has a permanent establishment in a Contracting State, in conjunction with which an obligation has been incurred for which the royalties are paid and where such royalties are due to that permanent establishment, the licence fees shall be presumed to have a source in the State where the permanent establishment is situated.
6. Where the amount of royalties, assessed in the light of the use, right or information for which they are paid, exceeds, as a result of the special relations existing between the payer and the payee or between the two and the third parties, the amount which the payer would have agreed with the payee if it had not been for such relations, the provisions of this Article shall apply only to that amount. In this case, the amount of remuneration exceeding it may be taxed under the law of each Contracting State and taking into account other provisions of this Treaty.
Profit from disposal
(1) Profit received by a person resident or domiciled in one Contracting State from the disposal of immovable property within the meaning of Article 6 which lies in the other Contracting State may be taxed in that other State.
2. Profit from the disposal of movable property, which is the operating property of a permanent establishment owned by an undertaking of a Contracting State in the other Contracting State or belonging to a permanent establishment which a person resident in 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 (on its own or together with the whole undertaking) or such permanent establishment, may be taxed in that other State.
3. Profit from the disposal of ships or aircraft used in international transport or movable property serving the operation of such ships or aircraft may be taxed only in the Contracting State in which the actual management of the undertaking is located.
(4) Profit from the disposal of assets not referred to in paragraphs 1, 2 and 3 may be taxed only in the Contracting State in which the transferee is domiciled or established.
Independent professions
1. Revenue received by a person residing in one Contracting State from a liberal profession or other independent activities of a similar nature may be taxed only in that State, provided that such person does not regularly have a permanent establishment in the other Contracting State to carry out his business. If such a permanent establishment is available, income may be taxed in the other Contracting State, but only to the extent that it can be attributed to that permanent establishment.
2. The term "free profession" shall include, in particular, the activities of scientific, literary, artistic, educational or educational persons, as well as the independent activities of doctors, legal representatives, engineers, architects, dentists and accountants.
Employment
1. The salaries, wages and similar remuneration which a person residing in one Contracting State receives from employment may be taxed only in that State, subject to the provisions of Articles 16, 18 and 19, 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. Remuneration received by a person residing in one Contracting State from a employment carried out in the other Contracting State may, notwithstanding the provisions of paragraph 1, be taxed only in the former State if:
(a) the beneficiary shall not stay in the other State for one or more periods in total for more than 183 days in the relevant calendar year; and
(b) the remuneration shall be paid by the employer or by an employer who is not domiciled in the other State; and
(c) the remuneration shall not be borne by a permanent establishment or permanent establishment held by an employer in the other State.
3. Notwithstanding the previous provisions of this Article, the remuneration received from the employment carried out on board a ship or aircraft in international transport may be taxed only in the Contracting State in which the actual management of the undertaking is located. The remuneration from the employment carried out on board an aircraft operated by the Air Transport Consortium, the Scandinavian Airlines (SAS), which is received by a resident in Norway, may be taxed only in Norway.
Tantiems
The remuneration of members of the Supervisory or Management Board and similar salaries received by a person residing in one Contracting State as a member of the Supervisory or Management Board of a company having its registered office in the other Contracting State may be taxed in that other State.
Artists and athletes
1. The revenue received by public performers such as theatre, film, radio and television artists and musicians or as athletes from their own activities may be taxed in the Contracting State in which they are carried out, irrespective of the provisions of Articles 14 and 15.
2. Where the income from an activity carried out personally by an artist or athlete in that characteristic is not derived from that artist or athlete himself, 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. Revenue from activities defined in paragraph 1 carried out in the framework of cultural exchanges between the Contracting States shall be exempt from taxation in the Contracting State in which those activities are carried out, regardless of the provisions of paragraphs 1 and 2.
Public services
1. (a) Rewards, other than pensions, paid by a Contracting State, its lower administrative department or local authority to a natural person for services demonstrated to that State, administrative department or local authority may be taxed only in that State.
(b) However, such remuneration may be taxed only in the second Contracting State where the services have been carried out in that State, the beneficiary is resident in that second Contracting State; and
(i) is a State citizen of that State; or
(ii) has not obtained residence in that State for the sole purpose of carrying out such services; or
(iii) is not subject to tax on such remuneration in the Contracting State from which such remuneration is paid.
2. Any pension, paid by a Contracting State, its lower administrative department or local authority or paid from the funds they have set up, to a natural person for services evidenced by that State, administrative department or local authority may be taxed in that State.
(3) The provisions of Articles 15, 16 and 19 shall apply to the remuneration and pensions of services shown in conjunction with an industrial or commercial activity carried out by a Contracting State, its lower administrative department or local authority.
Pensions and pensions
1. Pension and other similar salaries, maintenance and pensions paid to a person residing in a Contracting State may, subject to the provisions of Article 18 (2), be taxed only in that State.
(2) Pensions and other salaries paid under the public social security rules of a Contracting State may be taxed in that State.
Students
Salaries received for the maintenance, education or training of a student, trainee or apprentice who resides in a Contracting State only for the purpose of education or training and who is resident or resident in the other Contracting State immediately prior to his visit to the former State may not be taxed in the former Contracting State, provided that such salaries come from sources outside that State.
Other revenue
The income of a person residing or having his registered office in a Contracting State not specifically referred to in the previous Articles of this Treaty may be taxed only in that State.
Property
1. Real estate within the meaning of Article 6 may be taxed in the Contracting State in which it is located.
2. Moved property which is the operating property of a permanent establishment of an undertaking or which belongs to a permanent establishment used to pursue an independent occupation may be taxed in the Contracting State in which the permanent establishment or permanent establishment is situated.
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Regulation Information
| Citation | Decree of the Minister for Foreign Affairs No. 35 / 1980 Coll., on the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Kingdom of Norway on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.04.1980 |
|---|---|
| Effective from | 28.12.1979 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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