Communication from the Ministry of Foreign Affairs No. 43 / 1996 Coll.

Q: Is Communication from the Ministry of Foreign Affairs No. 43 / 1996 Coll. still valid?

Yes, Communication from the Ministry of Foreign Affairs No. 43 / 1996 Coll. is still valid and effective.

43

COMMUNICATION

Ministry of Foreign Affairs

The Ministry of Foreign Affairs announces that on 2 December 1994 a Treaty was signed between the Czech Republic and the Republic of Finland to prevent double taxation and prevent tax evasion in the field of income tax.

The Parliament of the Czech Republic gave its assent to the Treaty and the President of the Republic ratified it.

This Treaty entered into force on 12 December 1995 pursuant to Article 27 (2) thereof. According to paragraph 3 of that article, the Treaty between the Government of the Czechoslovak Socialist Republic and the Government of the Republic of Finland on the avoidance of double taxation and the avoidance of tax evasion in the field of income and property taxes, signed in Helsinki on 31 January 1975, published under No 134 / 1976 Coll., as regards taxes covered by this Treaty in accordance with the provisions of paragraph 2. The expiry of the 1975 Treaty will be the last day on which this Treaty will be effective in accordance with the previous provisions of this paragraph.

The Czech translation of the Treaty is announced simultaneously. The English version, which is decisive for its interpretation, can be consulted by the Ministry of Foreign Affairs and the Ministry of Finance.

TREATY

between the Czech Republic and the Republic of Finland on the avoidance of double taxation and the prevention of tax evasion in the field of income taxes

the Government of the Czech Republic and the Government of the Republic of Finland,

Desiring to conclude a double taxation contract and prevent tax evasion in the field of income tax,

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 taxes levied 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 or part of the income, including taxes on the proceeds from the disposal of movable or immovable property as well as taxes on the addition of property, shall be regarded as income taxes.

3. the current taxes to which the Treaty applies are:

(a) in Finland:

(i) State income tax (valtion tuloverot; de statliga inkomstskatterna);

(ii) corporation income tax (yhteisöjen tulovero; inkomst skatten för samfund);

(iii) municipal tax (kunnallisvero; kommunalskatten);

(iv) church tax (kirkollisvero; kyrkoskatten);

(v) withholding tax at source on interest (korkotulon lähdevero; källskatten pa ränteinkomst); and

(vi) withholding tax at source from income of non-residents (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig);

(hereinafter referred to as "Finnish tax ');

(b) in the Czech Republic:

(i) income tax on natural persons;

(ii) corporation tax;

(hereinafter referred to as the "Czech tax ').

4. This Treaty shall also apply to taxes of the same or similar kind to be imposed after the signature of this Treaty in addition to or instead of the current taxes. The competent authorities of the Contracting States shall communicate to each other significant changes to be made to their respective tax laws.

General definitions

1. For the purposes of this Treaty, unless the link requires a different interpretation:

(a) the term "Finland" refers to the Republic of Finland and, when used in geographical importance, indicates the territory in which the tax laws of the Republic of Finland apply;

(b) the term "Czech Republic" refers to the territory in which the tax laws of the Czech Republic apply;

(c) the term "person" includes a natural person, company and any other association of persons;

(d) the term "company" refers to a legal person or rightholder treated as a legal person for taxation purposes;

(e) 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 or an undertaking operated by a resident of the other Contracting State;

(f) the term "national" means:

(i) any natural person who is a national citizen of a Contracting State,

(ii) any legal person, personal company or association established under the law in force in a Contracting State;

(g) the term "international transport" shall mean any transport carried out by a ship or aircraft operated by an undertaking of one Contracting State, except where the ship or aircraft is operated only between points in the other Contracting State;

(h) the term "competent authority" shall mean:

(i) in Finland, the Ministry of Finance, its authorised representative or the authority designated by the Ministry of Finance as the competent authority;

(ii) in the Czech Republic, the Minister for Finance or his authorised representative.

2. Any term which is not otherwise defined shall have a Contracting State's meaning for the application of this Treaty 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, residence, place of administration, place of establishment (registration) or any other similar criterion. The Contracting State itself, its lower administrative department and the local authority and the statutory authority shall be regarded as resident of that State. This term does not include a person subject to taxation in that Contracting State solely for reasons of income from resources in that State.

2. Where, pursuant to paragraph 1, a natural person is resident in both Contracting States, its status shall be determined as follows:

(a) that person is presumed to be resident in the State in which he has a permanent residence; if he has a permanent residence in both States, he is presumed to be resident 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 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 in the State in which he / she normally resides;

(c) where that person normally resides in both States or in none of them, he shall be presumed to be resident in the State of which he is a national;

(d) where that person is a national of both States or none of them, the competent authorities of the Contracting States shall amend the matter by mutual agreement.

3. Where, pursuant to paragraph 1, a person other than a natural person is resident in both Contracting States, the competent authorities of the Contracting States shall amend this matter by mutual agreement and shall provide for the application of the Treaty to that person.

Permanent establishment

1. For the purposes of this Treaty, the term "permanent establishment 'shall refer to a permanent establishment for the business in which the undertaking carries out its activities in whole or in part.

2. the term "permanent establishment" includes in particular:

(a) the place of management;

(b) the plant;

(c) an office;

(d) the factory;

(e) workshop; and

(f) mine, oil or gas site, quarry or other place where natural resources are extracted.

3. the term "permanent establishment" also covers:

(a) a construction site or construction, installation or installation project or supervision thereof, but only if the construction, project or surveillance lasts for more than 12 months;

(b) the provision of services, including consultancy and management services, by the undertaking through staff or other staff employed by the undertaking for those purposes, but only where activities of such a nature persist within the territory of the other Contracting State for one or more periods exceeding a total of more than 12 months in any 18-month period.

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 facilities which are maintained for an undertaking only for the purpose of other 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 points (a) to (e) where the total activity of the permanent establishment resulting from that concentration is of a preparatory or ancillary nature.

5. Where, notwithstanding the provisions of paragraphs 1 and 2, a person - other than an independent representative to whom paragraph 6 applies - acts on the behalf of an undertaking in a Contracting State and has at its disposal and normally uses the power of attorney enabling it to conclude contracts on behalf of an undertaking, it shall be deemed to have a permanent establishment in that State in respect of all activities carried out 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, would not constitute the existence of 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 the company or is controlled by a company that is resident in the other Contracting State or that carries out its activities there (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. (a) Subject to the provisions of (b) and (c), the term "immovable property" shall have the meaning of the law of the Contracting State in which the property is located.

(b) The term "immovable property" shall in any case include buildings, real estate accessories, live and dead inventories used in agriculture and forestry, rights to which the provisions of civil law applicable to land, the right to consume immovable property and the right to variable or fixed salaries for mining or to be admitted to mining mineral deposits, springs and other natural resources apply.

(c) Ships and aircraft shall not be considered immovable property.

3. Paragraph 1 shall apply to income from direct use, rental or any other use of immovable property.

4. Where the ownership of shares or other company rights entitles the owner of such shares or rights to use immovable property held by the company, income from direct use, rental or other use of such right may be taxed in the Contracting State in which the immovable property is located.

5. The provisions of 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, the costs incurred by an undertaking for the objectives pursued by that permanent establishment, including management costs and general administrative expenses thus incurred, shall be deducted whether they arise in the State in which the permanent establishment is located or elsewhere.

4. A permanent establishment shall not make any profits on the basis that it only purchased goods for the undertaking.

5. Where profits include revenue which is dealt with 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. The profits of an undertaking of one Contracting State from the operation of ships or aircraft in international transport shall be taxed only in that State.

2. Paragraph 1 shall also apply to profits arising from participation in a pool, joint operation or an international operational organisation.

Associate undertakings

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, both undertakings are bound in their commercial or financial relations by conditions which have been agreed or imposed on them and which differ from those which would have been negotiated between independent undertakings, any profits which, if not for those conditions, would have been achieved by one of the undertakings but have not been achieved, may be included in the profits of that undertaking and subsequently taxed.

2. If one contracting State includes in the profits of the undertaking of that State - and subsequently taxed - the profits which the undertaking of the other contracting State has been taxed in that other State, and the profits thus included by the former State are regarded as profits which would have been achieved by the undertaking of the first State if the conditions negotiated between the two undertakings were such as would have been agreed between the independent undertakings, the other State shall adjust accordingly the amount of the tax imposed by that State on those profits if that other State considers such an adjustment to be justified. When establishing such an adjustment, due account shall be taken of other provisions of this Treaty and, if necessary, the competent authorities of the Contracting States shall consult each other for that purpose.

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 by its national law and in any event six years after the end of the year in which the undertaking has achieved profits which would have been the subject of such an adjustment.

(4) Paragraphs 2 and 3 shall not apply in the case of fraud, conscious negligence or negligence.

Dividends

1. Dividends paid by a company which is resident in one Contracting State may be taxed in that other State. However, such dividends may also be taxed in the Contracting State in which the company which pays them is resident under the legislation of that State, but where the beneficiary is the beneficial owner of dividends, the tax shall not exceed:

(a) 5% of the gross amount of dividends where the beneficiary is a company (other than a personal company) which directly owns at least 25% of the assets of the company paying dividends;

(b) 15% of the gross amount of dividends in all other cases.

2. Notwithstanding paragraph 1, as long as a natural person resident in Finland is entitled to the credit of dividends paid by a company resident in Finland, dividends paid by a resident in the Czech Republic by a company resident in Finland shall be subject to taxation only in the Czech Republic if the recipient is the beneficial owner of dividends.

3. The competent authorities of the Contracting States shall, by common accord, adapt the method of application of paragraphs 1 and 2. The provisions of this paragraph shall not affect the taxation of the profits of the company serving to pay dividends.

4. Notwithstanding the provisions of paragraph 1, the amount of dividends paid by the resident company of the Czech Republic to the Finnish Industrial Cooperation Fund Ltd. (Finnfund) on which the Czech tax will be due will be determined by deducting an amount equal to the amount of dividends reinvested in the Czech Republic during the calendar year in which the dividends are paid from the gross amount of dividends.

5. The term "dividends" used in this Article shall refer to income from shares or other rights, with the exception of receivables, with a share in profits, as well as income from rights to companies which, under the tax rules of the State in which the company which differentiates profits is resident, are equivalent to income from shares.

6. 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.

7. Where a company which is resident in one Contracting State achieves profits or income from the other Contracting State, that other State may not tax dividends paid by the company, unless such dividends are paid to the resident of that other State, or that the participation for which dividends are paid actually belongs to a permanent establishment or a permanent base located in that other State, or subject the company's undistributed profits to the tax on undistributed profits, even if the dividends paid or retained earnings are wholly or partly derived from profits or income obtained in that other State.

Interest

1. Interest having a source in one Contracting State which is received by a resident of the other Contracting State shall be subject to taxation only in that other State if the resident is the beneficial owner of the interest.

2. The term "interest 'used in this Article refers to income on claims of any kind secured or not secured by a lien on immovable property or having or not having the right to participate in the debtor's profit, and in particular, income from government securities and income from bonds or bonds, including premiums and rewards associated with such securities, bonds or bonds. Penalties for late payment shall not be considered interest for the purposes of this Article.

3. The provisions of paragraph 1 shall not apply if the beneficial owner of interest resident in one 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 through an independent profession located there, and if the claim on which the interest is paid actually relates 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.

4. Interest is assumed to have a source in one Contracting State if the payer is a resident of that State. However, if the person paying interest, whether resident in a Contracting State or not, has a permanent establishment or a permanent base in the Contracting State in respect of which the debt on which the interest is paid has been incurred and such interest is borne by such a permanent establishment or a permanent base, the State in which the permanent establishment or permanent base is located shall be deemed to be the source of such interest.

5. Where the amount of interest relating to the claim on which it is paid exceeds the amount which the payer would have agreed with the beneficial owner if it were not 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, except in the case of payments referred to in point (a) of paragraph 3, 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 beneficiary is the beneficial owner of the royalties, the amount of the tax thus determined shall not exceed:

(a) 1% of the gross amount of royalties in the cases of payments referred to in point (b) of paragraph 3;

(b) 5% of the gross amount of licence fees in the cases of payments referred to in point (c) of paragraph 3;

(c) 10% of the gross amount of royalties in the cases of payments referred to in points (d) and (e) of paragraph 3.

The competent authorities of the Contracting States shall, by mutual agreement, lay down the arrangements for applying such restrictions.

3. the term "licence fees" used in this Article shall refer to payments of any kind received as compensation:

(a) for use or for the right to use copyright for the work of literary, artistic or scientific, including cinematographic films and films or recordings for television or radio broadcasting;

(b) for the financial lease of equipment;

(c) for the operational lease of equipment or use or the right to use computer programs;

(d) the use or right of use of the patent, trade mark, design or model, plan, secret formula or production process;

(e) 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 a Contracting State if the payer is a resident of that State. However, where a licence fee payer, whether or not resident in a Contracting State, has a permanent establishment or permanent base in a Contracting State, in conjunction with which a licence fee has been 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 relations existing between the payer and the beneficial owner, or which one or the other maintains with the third party, the amount which the payer would have agreed with the beneficial owner if it had not been for such relationships, 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 paragraph 2 of Article 6 by a resident of a Contracting State which is located in the other Contracting State may be taxed in that other State.

(2) Profit accruing to a resident of one Contracting State from the disposal of shares or other rights in respect of companies whose assets consist mainly of immovable property situated in the other Contracting State may be taxed in that other State.

3. Proceeds from the disposal of movable property which is part of the operating property of a permanent establishment which is owned 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 to pursue an independent occupation, including such profits resulting from the disposal of such permanent establishment (on its own or together with the whole undertaking) or such permanent base, may be taxed in that other State.

4. The profits accruing to an undertaking of a Contracting State from the disposal of ships or aircraft operating in international transport or movable property serving the operation of such ships or aircraft shall be subject to taxation only in that State.

5. Profit from the disposal of assets other than those referred to in the preceding paragraphs of this Article shall be subject to taxation only in the Contracting State in which the extraneous is resident.

Independent professions

1. Revenue which a resident of a Contracting State receives from a professional or other independent activity of a similar nature shall be subject to taxation only in that State, except in the following cases where income may also be taxed in the other Contracting State:

(a) if it has a permanent base at its regular disposal in the other Contracting State for the purpose of carrying out its activities; in that case only that part of the income attributable to this permanent base may be taxed in that other State; or

(b) if his stay in the other State lasts for one or more periods exceeding 183 days in total in any 12-month period; in that case, only that part of the income resulting from its activities in that other State may be taxed in that other State.

2. The term "free profession" 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, 19 and 20, 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 any 12-month period; 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 out on board a ship or aircraft operating in international traffic by a resident of a Contracting State may be taxed in that State.

Tantiems

Tantiéms and other similar remuneration 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. The provisions of paragraphs 1 and 2 shall not apply to income arising from activities carried out in one Contracting State by an artist or an athlete where his visit to that State is wholly or principally covered by public funds of the other Contracting State or its lower administrative department or local authority or by the statutory authority of that State. In such a case, income will be taxed in accordance with the provisions of Article 7, Article 14 or Article 15 depending on the case.

Pensions and pensions

1. 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 paragraph 2 of Article 19.

2. Pensions and other benefits, whether recurring or one-off, paid under the social security laws of one Contracting State or under a public system organised by one Contracting State for social security purposes, or any rent having a source in that State may be taxed in that State, regardless of the provisions of paragraph 1 and subject to the provisions of paragraph 2 of Article 19.

3. The term "rent" used in this Article shall refer to a fixed amount paid repeatedly within the specified periods of time for life or for a specified or identifiable period of time on the basis of an obligation to provide such salaries for a reasonable and full consideration in money or money (otherwise than in the form of services provided).

Public functions

1.a) Rewards, other than pensions, paid by one Contracting State or by a lower administrative department, a local authority or a statutory authority of that State to a natural person for services rendered to that State, an administrative department, an office or an authority shall be subject to taxation only in that State.

(b) However, such remuneration shall be subject to taxation only in the Contracting State in which the natural person is resident where the services are demonstrated in that State and the natural person:

(i) is a national of that State; or

(ii) has not become resident in that State solely because of the provision of such services.

2. (a) Penalties paid either directly or from funds set up by a Contracting State or a lower administrative department, a local authority or a statutory authority of that State, to a natural person for services rendered to that State, an administrative department, an office or an institution shall be subject to taxation only in that State.

(b) Such pensions shall, however, be subject to taxation only in the second Contracting State where the natural person is resident and a national of that State.

3. The provisions of Articles 15, 16 and 18 shall apply to the remuneration and pensions of services demonstrated in connection with an industrial or commercial activity carried out by a Contracting State or a lower administrative department, a local authority or a statutory authority of that State.

Students

1. Salaries paid by a student or an interest or business, technical, agricultural or forestry intern who is, or was, a resident of one Contracting State in the other Contracting State immediately prior to his arrival and who is present in the former State only for the purposes of study or training, shall be taxed for the cost of nutrition, study or training, provided that such salaries are paid to him from sources outside that State.

2. A student at a university or other higher education institution in one contracting State or apprenticeship or commercial, technical, agricultural or forestry intern who is or was resident in a second contracting State immediately prior to his arrival in one contracting State and who is present in the other contracting State for a continuous period not exceeding 183 days shall not be taxed in that other State on the remuneration for services provided in that State provided that such services are carried out in connection with his studies or training and that remuneration constitutes the income necessary for his essential nutrition.

Other revenue

Citation	Communication from the Ministry of Foreign Affairs No. 43 / 1996 Coll., on the Agreement between the Czech Republic and the Republic of Finland on the avoidance of double taxation and the prevention of tax evasion in the field of income tax
Regulation Type	International Treaty
Author	-
Collection	Code of Laws

Date of Promulgation	29.02.1996
Effective from	12.12.1995
Effective until	-
Status	Valid

Communication from the Ministry of Foreign Affairs on the Treaty between the Czech Republic and the Republic of Finland on the avoidance of double taxation and the prevention of tax evasion in the field of income taxes

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