Communication from the Ministry of Foreign Affairs No 415 / 2025 Coll.
Communication from the Ministry of Foreign Affairs on the Treaty between the Czech Republic and the Republic of Cameroon on the avoidance of double taxation and the prevention of tax evasion in the field of income tax
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15.10.2025
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415
COMMUNICATION
Ministry of Foreign Affairs
on the negotiation of a Treaty between the Czech Republic and the Republic of Cameroon on the avoidance of double taxation and the prevention of tax evasion in the field of income taxes
The Ministry of Foreign Affairs announces that on 7 February 2023 the Agreement between the Czech Republic and the Republic of Cameroon on the avoidance of double taxation and the prevention of tax evasion in the field of income tax was signed in Yaoundé.
The Parliament of the Czech Republic agreed to the Treaty and the President of the Republic ratified the Treaty.
The Treaty entered into force on 7 July 2025 pursuant to Article 27 thereof and its provisions shall be implemented in accordance with points (a) and (b) of that Article.
The Czech version of the Treaty and the English text which is relevant for its interpretation are hereby published simultaneously.
Minister:
v z. Mgr. Šlais v. r.
Head of Legal and Consular Section
Příloha č. 1
Annex No 1
Text of the international treaty in Czech language
TREATY
INTERI
CZECH REPUBLIC
A
THE REPUBLIC OF CAMEROUNIA
ON THE DETERMINATION OF DOUGH RELIEF AND THE IMPLEMENTATION OF THE TAXABLE EXEMPTIONS IN THE FIELD OF REVENUE
THE CZECH REPUBLIC AND THE REPUBLIC OF Cameroon,
Desiring to further develop their economic relations and strengthen their cooperation in tax matters by concluding a double taxation agreement and avoiding tax evasion in the field of income tax, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance,
agree as follows:
Article 1
PERSONS CONCERNING THE TREATY
This Agreement shall apply to persons resident in one or both Contracting States.
Article 2
TAXES TO WHICH THE TREATY IS RELATING
1. This Treaty shall apply to income taxes levied on behalf of each of the Contracting States or its territorial departments or local authorities, whatever the method of collection.
2. All taxes levied on total income or on parts of income, including taxes on profits 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 taxes.
3. The current taxes to which the Treaty applies are in particular:
(a) in the case of Cameroon:
(i) personal income tax;
(ii) company tax;
(iii) minimum tax on companies and natural persons;
(iv) a specific income tax paid to persons not resident in Cameroon; and
(v) tax on housing loans and other taxes paid on salaries,
and other withholding taxes and advances or surcharges relating to those taxes;
(hereinafter referred to as Cameroon tax); and
(b) for the Czech Republic:
(i) income tax on natural persons; and
(ii) corporation tax;
(hereinafter referred to as the "Czech tax ').
4. The Treaty will also apply to any tax of the same or essentially similar kind which will be imposed after the date of signature of the 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 tax laws.
Article 3
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" indicate, as appropriate, the Czech Republic or the Republic of Cameroon;
(b) the term "Cameroon" refers to the territory of the Republic of Cameroon and, where it is used in geographical importance, includes the territorial waters and any area which accedes to the coast outside the territorial waters where Cameroon, in accordance with the legislation of Cameroon and international law, exercises sovereign rights and which is or may in the future be designated as an area where Cameroon may exercise rights with regard to the seabed and subsoil and its natural resources;
(c) the term "Czech Republic" refers to the territory of the Czech Republic in which, under Czech law and in accordance with international law, the sovereign rights of the Czech Republic are exercised;
(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 any rightholder regarded as a legal person for taxation purposes;
(f) the term "undertaking" refers to the pursuit of any activity;
(g) the term "activity" shall also include the pursuit of a professional profession and other independent activities;
(h) the term "competent authority" shall mean:
(i) in the case of Cameroon, the Minister responsible for Finance or an authorised representative of the Minister; and
(ii) in the case of the Czech Republic, the Minister of Finance or his authorised representative;
(i) the terms "undertaking of one Contracting State" and "undertaking of the other Contracting State" indicate, according to the context, an undertaking operated by a resident of one Contracting State and an undertaking operated by a resident of the other Contracting State;
(j) the term "international transport" shall mean any transport by ship or aircraft operated by an undertaking of one Contracting State, except where the ship is operated or the aircraft is operated only between points in the other Contracting State;
(k) the term "national" means:
(i) any natural person who is a national citizen of a Contracting State; and
(ii) any legal person, personal company or association established or established under the legislation in force in a Contracting State.
2. With regard to the implementation of the Treaty at any time by any of the Contracting States, any expression which is not defined therein, unless the link requires a different interpretation, shall have the meaning which it has at that time under the legislation of that State for the purposes of the taxes to which the Treaty applies, and any meaning under the tax laws of that State shall prevail over the meaning of that State's other legislation.
Article 4
RESIDENT
1. The term "resident of a Contracting State" shall, for the purposes of this Treaty, refer to any person who, under the law of that State, is subject to taxation in that State on account of his residence, permanent residence, principal office or any other similar criterion, and shall also include that State and any administrative department or local authority of that State. However, this term does not include any person subject to taxation in that State solely because of income from resources in that State.
2. Where, pursuant to paragraph 1, a natural person is resident in both Contracting States, his status shall be determined as follows:
(a) it is assumed to be resident only in the State in which it has a permanent flat; if it has a permanent apartment in both States, it is assumed that it is only 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 / she shall be presumed to be resident only in the State in which he / she normally resides;
(c) if the person normally resides in both States or in none of them, he shall be presumed to be resident only 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, the competent authorities of the Contracting States shall endeavour, by mutual agreement, to designate a Contracting State which, for the purposes of the Treaty, is deemed to be its resident, taking into account the place of its principal management, the place where it was legally established or otherwise created, and any other relevant factors. If such an agreement is not found, that person shall not be entitled to any tax relief or tax exemption granted or granted by this Treaty, except for exceptions which may be agreed as far as possible by the competent authorities of the Contracting States.
Article 5
STANDING OPERATIONS
(1) For the purposes of this Treaty, the term "permanent establishment" shall mean a permanent place of business through which the business of the undertaking is to be carried out 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;
(f) mine, oil or gas site, quarry or any other place of extraction of natural resources;
(g) place of sale; and
(h) storage.
3. the term "permanent establishment" also covers:
(a) construction site, construction, assembly or installation project or supervision associated with it, but only if such construction site, project or supervision lasts for more than six months;
(b) the provision of services, including consultancy or management services, by an undertaking of one contracting State or through staff or other personnel hired by the undertaking for that purpose, but only if the activities of that nature persist in the territory of the other contracting State for one or more periods exceeding six months in total in any 12-month period.
4. The drilling rig or ship used to survey natural resources shall be deemed to constitute a permanent establishment, but only if the activities last for more than six months. For the purposes of this provision, activities carried out by an undertaking associated with a second undertaking shall be regarded as activities carried out by an undertaking with which the undertaking is associated if the activity in question:
(a) are essentially the same as the activities carried out there by the latter undertaking; and
(b) relate to the same project or operation;
except where such activities are carried out at the same time. For the purposes of this paragraph, undertakings shall be considered to be combined if the undertaking participates, directly or indirectly, in the management, control or capital of the other undertaking, or the same persons participate, directly or indirectly, in the management, control or capital of both undertakings.
5. 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 or issuing goods belonging to an undertaking;
(b) the supply of goods belonging to an undertaking which is maintained only for the purpose of storage or display;
(c) a stock of goods belonging to an undertaking which is maintained only for the purpose of processing by another undertaking;
(d) a permanent place of activity which shall be maintained only for the purpose of purchasing goods or collecting information for the undertaking;
(e) a permanent place of activity which shall be maintained only for the purpose of carrying out any other activity for the undertaking;
(f) a permanent place of activity which shall be maintained only for the pursuit of any combination of the activities referred to in (a) to (e);
where such an activity or, in the case of point (f), the overall activity of a permanent place of activity is of a preparatory or auxiliary nature.
6. Where, notwithstanding the provisions of paragraphs 1 and 2, a person - other than an independent representative to whom paragraph 8 applies - acts in one Contracting State on the behalf of an undertaking of the other Contracting State, that undertaking shall be deemed to have a permanent establishment in the former Contracting State in respect of all activities carried out by that person for the undertaking if that person:
(a) has and normally has the authority in that State to conclude contracts on behalf of an undertaking where the activities of such a person are not limited to the activities referred to in paragraph 5 which, if they were carried out through a permanent place of activity, would not be based on that permanent place of activity by a permanent establishment in accordance with the provisions of this paragraph; or
(b) it does not have such authorisation but normally maintains in the former State a supply of goods from which it regularly supplies the goods on behalf of the undertaking.
7. Notwithstanding the previous provisions of this Article, it is assumed that, in the absence of the pursuit of a reinsurance business, the insurance undertaking of one Contracting State shall have a permanent establishment in the other Contracting State where it collects insurance premiums in the territory of that other State or insure the risks which are present there through a person other than an independent representative to whom paragraph 8 applies.
8. An undertaking of one Contracting State shall not be considered to have a permanent establishment in the other Contracting State only because it carries out its activities in that other State through a broker, a general agent or any other independent agent, where such persons act in the course of their proper activities. However, where the activities of such a representative are wholly or almost entirely devoted to the interests of that undertaking and where that undertaking and its representatives are bound in their commercial and financial relations by the terms and conditions which they have negotiated or imposed on them and which differ from those which would be agreed between independent undertakings, that representative shall not be considered independent within the meaning of this paragraph.
9. The fact that a company which is a resident of a Contracting State controls a company or is controlled by a company which is a resident of a second Contracting State or which carries out its activities in that other State (whether through a permanent establishment or otherwise) does not in itself constitute a permanent establishment of any other company.
Article 6
REVENUE FROM IMMOVABLE PROPERTY
1. Revenue received by a resident of one Contracting State from immovable property (including agricultural or forestry income) located in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have such meaning as it may have under 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 use 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 property.
3. Paragraph 1 shall apply to revenue received from direct use, hire or any other use of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to income from the company's immovable property.
Article 7
PROFIT OF UNDERTAKINGS
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 the other State, but only to the extent that they are attributable to:
(a) this permanent establishment; or
(b) sales of goods in that other State which are of the same or similar type as goods sold through that permanent establishment.
2. Where an undertaking of a Contracting State carries on 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 permanent establishment, to profits which could have been achieved if it had been engaged in the same or similar activities as a separate undertaking 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 the activity of a permanent establishment, including management expenses and general administrative expenses thus incurred, whether they arise in the State in which the permanent establishment is located or elsewhere. However, such deduction shall not be authorised for amounts, if any, paid (other than against the reimbursement of actual expenditure) by the permanent head office of the undertaking or any other office in the form of royalties, fees or other similar payments, in return for the use of patents or other rights or in the form of commission for special services provided or for management services, or, except in the case of a bank undertaking, in the form of interest on money lent to a permanent establishment. Similarly, when determining the profits of a permanent establishment, the amounts charged (other than against the reimbursement of actual expenditure) by the permanent head office of an undertaking or any other office in the form of royalties, fees or other similar payments shall not be taken into account in compensation for the use of patents or other rights or in the form of commission for specific services provided or for management services or, except in the case of a banking undertaking, in the form of interest on the money lent to the head office of the undertaking or any other office of that undertaking.
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 division 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 has only purchased goods for an undertaking (it is understood, of course, that the calculation of the taxable profits of a permanent establishment also does not take into account any costs incurred in connection with the purchase).
(6) For the purposes of the preceding paragraphs, the profits to be added 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 dealt with separately in other Articles of this Treaty, the provisions of those Articles shall be without prejudice to the provisions of this Article.
Article 8
AQUATIC AND AVIATION TRANSPORT
(1) The profits received by the undertaking of the Contracting State from the operation of ships or aircraft in international transport shall be taxed only in that Contracting State.
2. For the purposes of this Article, and notwithstanding the provisions of Article 12, profits from the operation of ships or aircraft in international transport shall include:
(a) profits from the hire of ships or aircraft without crew; and
(b) profits from the use, maintenance or hire of containers (including trailers and associated container transport equipment) used for the transport of goods;
where such lease or such use, maintenance or lease, whichever case is concerned, is accidental in relation to the operation of ships or aircraft in international transport.
3. Paragraph 1 shall also apply to profits arising from participation in a pool, joint operation or an international operational organisation.
Article 9
ASSOCIATED 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 participate, directly or indirectly, in the management, control or capital of an undertaking of one Contracting State and of an 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 negotiated 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.
Article 10
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 of which the company which pays them is resident under the law of that State, but where the beneficial owner of dividends is resident in the other Contracting State, the tax thus imposed 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, profit or loss shares, coupons, founding shares or other rights, with the exception of claims, with a profit participation, as well as other income subject to the same tax regime as income from shares under the legislation of the State of which the company which distributes profits or makes payments is resident.
4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of dividends resident in one Contracting State carries out his activity in the other Contracting State of which the dividend company is resident through a permanent establishment situated there and where the participation for which the dividends are paid is actually linked to that permanent establishment. In that case, the provisions of Article 7 shall apply.
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 those dividends are paid to the resident of that other State or that the participation for which dividends are paid actually relates to a permanent establishment located in that other State, or to subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or earnings distributed are wholly or partly made up of profits or income having a source in that other State.
6. Notwithstanding any other provision of this Treaty, the profits of a company which is resident in a Contracting State and which carries on its activities in the other Contracting State through a permanent establishment which is located there may, after being taxed under Article 7, be taxed on the remaining amount in the Contracting State in which the permanent establishment is situated, but the tax thus imposed shall not exceed 10% of that remaining amount.
Article 11
INTEREST
1. Interest 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 interest may also be taxed in the Contracting State in which they have a source under the law of that State, but if the beneficial owner of the interest is resident in the other Contracting State, the tax thus imposed shall not exceed 10% of the gross amount of interest.
The competent authorities of the Contracting States shall, by mutual agreement, adapt the method of application of this restriction.
3. Interest having a source in one Contracting State and actually owned by a resident of the other Contracting State shall be subject to taxation, notwithstanding the provisions of paragraph 2, only in that other State where such interest is paid:
(a) in connection with the sale of any goods or equipment for credit;
(b) the government of the second Contracting State, including any territorial or local authority of that State, the central bank of the second Contracting State or the representative of the central bank of that other State which is located in that State, or any institution owned or controlled by that Government, where the purpose of such an institution is to promote export;
(c) in respect of any loan or credit guaranteed or guaranteed by the Government of the other Contracting State, including any local administrative department or local office of that State, the central bank of the other Contracting State or the representation of the central bank of that other State which is located in that State, or any institution owned or controlled by that Government, provided that the purpose of such an institution is to promote export.
4. The term "interest 'used in this Article shall refer to income on claims of any kind, whether secured or not, by a lien on immovable property and 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 relating to such securities, bonds or bonds. Penalties imposed for late payment shall not be considered as interest for the purposes of this Article. The term" interest' shall not include any part of income which is considered a dividend under the provisions of Article 10 (3).
5. The provisions of paragraphs 1, 2 and 3 shall not apply where the beneficial owner of interest resident in one Contracting State carries out his activity in the other Contracting State in which the source is situated through a permanent establishment situated there and where the claim on which the interest is paid is indeed linked to that permanent establishment. In that case, the provisions of Article 7 shall apply.
6. Interest is assumed to have a source in the Contracting State if the payer is a resident of that State. However, if the interest payer, whether or not he is resident in a Contracting State, has a permanent establishment in the Contracting State in conjunction with which the debt on which the interest is paid has been incurred and that interest is due to such a permanent establishment, such interest shall be assumed to have a source in the State in which the permanent establishment is situated.
7. If the amount of interest relating to the claim on which it is paid exceeds, due to the special relationship 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 in accordance with the laws of each Contracting State, taking into account the other provisions of this Treaty.
Article 12
LICENCES AND TECHNICAL SERVICES CHARGES
1. Licensing fees and fees for technical services 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 and fees for technical services may also be taxed in the Contracting State in which they have a source under the legislation of that State, but where the beneficial owner of royalties or fees for technical services is resident in the other Contracting State, the tax thus imposed shall not exceed 10 per cent of the gross amount of royalties or fees for technical services.
The competent authorities of the Contracting States shall, by mutual agreement, adapt the method of application of this restriction.
3.
(a) 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, tapes or other means of image or sound reproduction, any patent, trade mark, design or model, plan, secret formula or procedure, or use or use of any industrial, commercial or scientific equipment, or to information that relates to experience acquired in the field of industrial, commercial or scientific.
(b) The term "fees for technical services" used in this Article shall refer to any payment for any service of a technical, advisory or managerial nature, but shall not include payments for services referred to in Article 5 (3) (a) and Articles 8, 14, 15, 16 and 18. The term also does not include payments made by a natural person for services rendered for the purposes of the personal needs of a natural person and payments for teaching by educational institutions or educational institutions.
4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of the licence fees or fees for technical services resident in one Contracting State carries out his activity in the other Contracting State in which the licence fees or fees for technical services are provided by a source, through a permanent establishment situated there, and where the law, property or service giving rise to royalties or fees for technical services is actually linked to that permanent establishment. In that case, the provisions of Article 7 shall apply.
5. Licensing fees and fees for technical services are assumed to have a source in the Contracting State if the payer is a resident of that State. However, where a licence fee or technical service fee payer, whether or not resident in a Contracting State, has a permanent establishment in a Contracting State, in conjunction with which a licence fee or technical service fee has been required, and such licence or technical service charges are liable to such a permanent establishment, such licence or technical service charges shall be presumed to have a source in the State in which the permanent establishment is located.
6. Where the amount of royalties or fees for technical services relating to the use, right, information or service for which they are paid exceeds, as a result of special relations 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 relations, the provisions of this Article shall apply only to that latter amount. In this case, the amount of payments exceeding it shall be taxed in accordance with the laws of each Contracting State, taking into account the other provisions of this Treaty.
Article 13
OWN FUNDS PROFIT
(1) Profit received by a resident of one Contracting State from the disposal of immovable property referred to in Article 6 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 one Contracting State in the other Contracting State, including the proceeds from the disposal of such permanent establishment (alone or together with the whole undertaking), may be taxed in that other State.
3. The profits received by the undertaking of a Contracting State from the disposal of ships or aircraft operating in international transport or movable property used to operate such ships or aircraft shall be subject to taxation only in that State.
(4) The profits received by a resident of one Contracting State from the disposal of shares or other shares in a company resident in the other Contracting State may be taxed in that other State.
5. Profit from the disposal of any assets other than those referred to in the preceding paragraphs of this Article shall be subject to taxation only in the Contracting State of residence of the transferee.
Article 14
REVENUE FROM 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 15, 17 and 18, 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 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 if all the following conditions are met:
(a) the beneficiary shall be employed in the other State for one or more periods not exceeding 183 days in total in any 12-month period beginning or ending in the relevant tax year; and
(b) remuneration is paid by an employer or an employer who is not a resident of the other State; and
(c) the remuneration shall not be borne by a permanent establishment held by the employer in the other State.
3. The following days shall be included in the calculation of the period referred to in paragraph 2 (a):
(a) all days of physical presence, including days of arrival and departure; and
(b) days spent outside the State of activities such as Saturdays and Sundays, public holidays, holidays and business trips directly linked to the employment of the beneficiary in that State, after which the activity in that State continued.
4. The term "employer" referred to in paragraph 2 (b) shall refer to a person who has the right to work done and who bears responsibility and the risk associated with carrying out the work.
5. Notwithstanding the previous provisions of this Article, remuneration received on account of employment carried on board a ship or aircraft operated or operated by an undertaking of a Contracting State in international transport may be taxed in that State.
Article 15
TANTIES
Tantiéms and other similar remuneration received by a resident of one Contracting State as a member of the Management Board or any other similar body of a company resident of the other Contracting State may be taxed in that other State.
Article 16
Artists and SPORTS
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 7 and 14.
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Regulation Information
| Citation | Communication from the Ministry of Foreign Affairs No. 415 / 2025 Coll., on the Agreement between the Czech Republic and the Republic of Cameroon on the avoidance of double taxation and the prevention of tax evasion in the field of income tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.10.2025 |
|---|---|
| Effective from | 07.07.2025 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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