Czech Republic - Bosnia and Herzegovina Tax Treaty

Roénik 2010

SBIRKA MEZINARODNICH SMLUV

CESKA REPUBLIKA

stka 27 Rozeslana dne 12. éervence 2010 Cena Ké 56,-

OBSAH:

58. Sdéleni Ministerstva zahraniénich véci 0 sjednani Smlouvy mezi Ceskou republikou a Bosnou a Hercegovinou o zamezeni

dvojimu zdanéni a zabranéni dahovému uniku v oboru dani z piijmu a z majetku

Strana 2010 Sbirka mezinérodnich smluv 2010 Castka 27

Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2011

58

SDELENI

Ministerstva zahraniénich véci

Ministerstvo zahraniénich véci sdéluje, Ze dne 20. listopadu 2007 byla v Praze podepsdna Smlouva mezi Ceskou republikou a Bosnou a Hercegovinou 0 zamezenf dvojimu zdanénj a zabranénf dafiovému tniku v oboru dani z ptijmu a z majetku.

Se Smlouvou vyslovil souhlas Parlament Ceské republiky a prezident republiky ji ratifikoval.

Smlouva vstoupila v platnost na zdkladé svého élanku 27 odst. 1 dne 12. kvétna 2010 a jejf ustanoveni se provad&i v souladu se znénim pismen a) a b) téhoz élanku.

Dnem, kterym se zatala provadét tato smlouva, pfestala byt platna a pfestala se provadét ve vztazich mezi Ceskou republikou a Bosnou a Hercegovinou ustanovenf Smlouvy mezi Ceskoslovenskou socialistickou repu- blikou a Socialistickou federativni republikou Jugoslavie o zamezeni dvojiho zdanéni v oboru dani z prijmu az majetku, podepsané v Praze dne 2. listopadu 1981 a vyhlaSené pod & 99/1983 Sb.

Anglické znéni Smlouvy a jeji pteklad do éeského jazyka se vyhlaSuji soucasné. Strana 2012 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

AGREEMENT

BETWEEN

THE CZECH REPUBLIC

AND

BOSNIA AND HERZEGOVINA

FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

THE CZECH REPUBLIC AND BOSNIA AND HERZEGOVINA,

desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,

have agreed as follows: Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2013

PREKLAD

SMLOUVA

MEZI

CESKOU REPUBLIKOU

BOSNOU A HERCEGOVINOU

O ZAMEZENI DVOJIMU ZDANENI A ZABRANENI DANOVEMU UNIKU V OBORU DANI Z PRIJMU A Z MAJETKU

CESKA REPUBLIKA A BOSNA A HERCEGOVINA,

prejice si uzaviit smlouvu o zamezeni dvojimu zdanéni a zabranéni dafovému tniku v oboru dani z piijmu az majetku,

se dohodly takto: Strana 2014 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

Article 1 PERSONS COVERED

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2 TAXES COVERED

}. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, cn total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3. The existing taxes to which the Agreement shall apply are in particular:

a) in the Czech Republic:

@ the lax on income of individuals; (ii) the tax on income of legal persons; (ui) ‘the tax on Immovable property; (hereinafter referred to as "Czech tax”);

b) in Bosnia and Herzegovina:

(i) the tax on salary;

(ii) the tax on profit of an enterprise;

(iii) the tax on income from economic and professional activity;

(iv) the tax on revenue from agriculture and forestry;

(vy) the tax on inymovable property;

(vi) the tax on revenue from property and property rights;

(vil) the tax on revenue from copyrights, patents and technical innovations; (viii) the tax on gross income of natural person;

(hereinafter referred to as "Bosnia and Herzegovina tax”).

4, The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

Article 3 GENERAL DEFINITIONS

1. For the purposes of this Agreement, unless the context otherwise requires: Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2015

Clanek 1 OSOBY, NA KTERE SE SMLOUVA VZTAHUJE

Tato smlouva se vztahuje na osoby, které jsou rezidenty jednoho nebo obou smluvnich stata.

Clanek 2 DANE, NA KTERE SE SMLOUVA VZTAHUJE

1. Tato smlouva se vztahuje na dané z prfjmu az majetku ukladané jménem kazdého ze smluvnich stata nebo jeho niz8ich spravnich utvard nebo mistnich ufadt, at je zpisob vybirani jakykoli.

2. Za dané z piijmu az majetku se povazuji vSechny dané vybirané z celkového prijmu, z celkového majetku nebo z &4sti prfjmu nebo majetku, véetné dani ze ziski ze zcizeni movitého nebo nemovitého majetku, dani z celkového objemu mezd & plati vyplacenfch podniky a rovnéZ dani z ptiristku majetku.

3. Souéasné dané, na které se Smlouva vztahuje, jsou zejména:

a) v Ceské republice:

(i) dati z ptfjmti fyzick¥ch osob; Gi) dati z ptijma pravnickych osob; (iii) dam z nemovitosti;

(dale nazyvané ,ceska dan*);

b) v Bosné a Hercegoviné: (i) — daft z platu;

(ii) dati ze zisku podniku;

(ii) dai z prfjmu z hospodafské a profesni Ginnosti;

(iv) dati z vynosu ze zemédélstvi a lesnictvi;

(v) dai z nemovitosti;

(vi) dati z vynosu z majetku a majetkovych prav;

(vii) dati z vynosu z autorskych prav, patent a technickych inovact; (viii) dati z hrubého piijmu fyzické osoby;

(dale nazyvané ,dan Bosny a Hercegoviny“).

4. Smlouva se bude rovnéz vztahovat na jakékoliv dané stejného nebo v z4sadé podobného druhu, které budou ukladany po datu podpisu Smlouvy vedle nebo misto sougasnych dani. Prislusné ifady smluvnich stata si vzajemné sdéli veSkeré podstatné zmény, které budou provedeny v jejich datiovych zakonech.

Clének 3 VSEOBECNE DEFINICE

1. Pro éely této smlouvy, pokud souvislost nevyZaduje odlisny vyklad: Strana 2016 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

a) the term “the Czech Republic” means the territory of the Czech Republic over which, under Czech legislation and in accordance with international law, the sovereign rights of the Czech Republic are exercised;

b) the term ’Bosnia and Herzegovina” means the territory of Bosnia and Herzegovina over which, under Bosnia and Herzegovina legislation and in accordance with international law, the sovereign rights of Bosnia and Herzegovina are exercised;

c) the terms "a Contracting State” and the other Contracting State” mean the Czech Republic or Bosnia and Herzegovina, as the context requires;

d) the term “political subdivision” in the case of Bosnia and Herzegovina means entities: Federation of Bosnia and Herzegovina and Republika Srpska, and the Bréko District of Bosnia and Herzegovina;

e) the term ”person” includes an individual, a company and any other body of persons;

f) the term "company” means any body corporate or any entity that is treated as a body corporate for tax purposes;

g) the term ’enterprise” applies to the carrying on of any business;

h) the terms “enterprise of a Contracting State” and "enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

i) the term “national” means:

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;

j) the term business” includes also the performance of professional services and of other activities of an independent character;

k) the term “international traffic” means any transport by a ship, boat, aircraft, road or railway vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, boat, aircraft, road or railway vehicle is operated solely between places in the other Contracting State;

1. the term “competent authority” means:

Qi) in the case of the Czech Republic, the Minister of Finance or his authorised representative;

(ii) in the case of Bosnia and Herzegovina, the Ministry of Finance and Treasury of Bosnia and Herzegovina or its authorised representative. Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2017

a) v¥raz Ceska republika* oznatuje izemi Ceské republiky, na kterém jsou, podle ceskych pravnich predpist av souladu s mezinérodnim pravem, vykondvana svrchovan4 prava Ceské republiky;

b) vyraz Bosna a Hercegovina“ oznatuje Gzemi Bosny a Hercegoviny, na kterém jsou, podle pravnich pfedpist Bosny a Hercegoviny a v souladu s mezinérodnim pravem, vykonavana svrchovana prava Bosny a Hercegoviny;

Lye

c) v¥razy ,jeden smluvni stat“ a ,druhy smluvni stat“ oznatuji, podle souvislosti, Ceskou republiku nebo Bosnu a Hercegovinu;

d) vyraz ,,niZ8{ spravni Gtvar“ oznatuje, v pfipadé Bosny a Hercegoviny, entity: Federace Bosny a Hercegoviny a Republika srbsk4, a Oblast Bréko Bosny a Hercegoviny;

e) vyraz ,osoba“ zahrnuje fyzickou osobu, spoletnost a v3echna jina sdruzeni osob;

f) vyraz ,,spoletnost* oznatuje jakoukoliv pravnickou osobu nebo jakéhokoliv nositele prav povaZovaného pro téely zdanéni za pravnickou osobu;

g) v¥raz ,podnik“ se vztahuje k vykonavani jakékoliv Ginnosti;

h) v¥razy ,podnik jednoho smluvniho stétu* a ,podnik druhého smluvniho statu“ oznatuji, podle souvislosti, podnik provozovany rezidentem jednoho smluvniho statu a podnik provozovany rezidentem druhého smluvniho statu;

i) vyraz ,,statni prisluinik“ oznatuje: (i) ka%dou fyzickou osobu, kterd je statnim obéanem nékterého smluvniho statu;

(ii) ka%dou pravnickou osobu, osobni spoleénost nebo sdruzenf z#izené podle pravnich ptedpist platnych v nékterém smluvnim staté;

j) v¥raz ,Ginnost“ zahrnuje rovnézZ vykon4vani svobodného povolani a jinfch Gnnostf nezavislého charakteru;

k) vyraz ,mezindrodni doprava“ oznatuje jakoukoli dopravu lodf, Glunem, letadlem, silniénim nebo Zelezniénim vozidlem provozovanou podnikem, ktery m4 misto svého hlavniho vedeni v jednom smluvnim staté, vyjma pfipadi, kdy je lod provozovana, élun provozovan nebo letadlo, silniéni nebo Zelezniéni vozidlo provozovano pouze mezi misty v druhém smluvnim staté;

l) v¥raz ,pfislusny dyad“ oznatuje:

@) vv p#ipadé Ceské republiky, ministra financi nebo jeho zmocnéného zéstupce;

(ii) v pfipadé Bosny a Hercegoviny, ministerstvo financi a statnf pokladny Bosny a Hercegoviny nebo jeho zmocnéného z4stupce. Strana 2018 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax Jaws of that State prevailing over a meaning given to the term under other laws of that State.

Article 4 RESIDENT

1. For the purposes of this Agreement, the term “resident of a Contracting State” means ary person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

2, Where by reason of the provisions of paragraph i an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident only of the State in which he has a permanent - . home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.

Article 5 PERMANENT ESTABLISHMENT

1. For the purposes of this Agreement, the term “permanent establishment’ means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term “permanent establishment” includcs especially: stka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2019

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2. Pokud jde o provadéni Smlouvy v jakémkoliv fase nékterym ze smluvnich stata, bude mit kaZdy¥ vyraz, ktery v ni neni definovan, pokud souvislost nevyZaduje odli8ny v¥klad, takovy v¥znam, jenZ mu néleZi v tomto éase podle pravnich ptedpisti tohoto statu pro Géely dani, na které se Smlouva vztahuje, pfiéemz jakykoliv vyznam podle pouZivanych datovych z4kont tohoto statu bude pfevazovat nad vyznamem danym vyrazu podle jin¥ch pravnich pfedpisi tohoto statu.

Clanek 4 REZIDENT

1. V¥raz ,rezident smluvniho statu“ oznatuje pro téely této smlouvy kazdou osobu, kter4 je podle pravnich pfedpist tohoto statu podrobena v tomto staté zdanéni z divodu svého bydlisté, stélého pobytu, mista zaloZeni, mista vedeni nebo jakéhokoli jiného podobného kritéria a rovné% zahrnuje tento stat a jakykoliv niz8i spravni tvar nebo mistni fad tohoto statu. Tento vyraz vSak nezahrnuje Z4dnou osobu, kterd je podrobena zdanéni v tomto staté pouze z divodu pifjmu ze zdroji v tomto staté nebo majetku tam umisténého.

2. Jestlize fyzické osoba je podle ustanovenf odstavce 1 rezidentem obou smluvnich stata, bude jejf postaveni uréeno ndsledujicim zpisobem:

a) ptedpoklada se, Ze tato osoba je rezidentem pouze toho statu, ve kterém ma k dispozici staly byt; jestlize ma k dispozici staly byt v obou statech, pfedpoklada se, Ze je rezidentem pouze toho statu, ke kterému mé u2Z8i osobni a hospodaiské vztahy (stfedisko Zivotnich zajmu);

b) jestlize nemiZe byt uréeno, ve kterém staté m4 tato osoba stiedisko sv¥ch Zivotnich z4jmui nebo jestlize nema k dispozici staly byt v Z4dném staté, ptedpoklada se, Ze je rezidentem pouze toho statu, ve kterém se obvykle zdrZuje;

c) jestlize se tato osoba obvykle zdrzuje v obou statech nebo v Z4dném z nich, pfedpoklada se, Ze je rezidentem pouze toho statu, jehozZ je statnim pfislusnikem;

d) jestlize je tato osoba statnim pfrislu3nikem obou stati nebo Z4dného z nich, upravi pfisluSné ifady smluvnich stata tuto otazku vz4jemnou dohodou.

3. Jestlize osoba, jind nez osoba fyzické, je podle ustanoveni odstavce 1 rezidentem obou smluvnich stata, pted- poklad4 se, Ze je rezidentem pouze toho statu, v némzZ se nachdzi misto jejfho hlavniho vedenf.

Clének 5 STALA PROVOZOVNA

1. V¥raz ,stal4 provozovna* oznatuje pro uéely této smlouvy trvalé misto k vykonu Ginnosti, jehozZ prosti#ednic- tvim je zcela nebo zéAsti vykondvana Cinnost podniku.

2. V¥raz ,stal4 provozovna“ zahrnuje obzvlasté: Strana 2020 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

a) a place of management of a part of the enterprise; b) a branch;

c) an office;

d) a factory;

e) a workshop, and

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

3. The term “permanent establishment” likewise encompasses:

a) a building site, or a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than twelve months;

b) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State or through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods exceeding in the aggregate six months within any twelve month period.

4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:

a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. stka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2021

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a) misto vedenf Asti podniku;

b) zavod;

c) kancelay;

d) tovdrnu; e) dilnua

f) dal, nalezisté ropy nebo plynu, lom nebo jakékoliv jiné misto téZby piirodnich zdroji.

3. V¥raz ,stal4 provozovna* rovnézZ zahrnuje:

a) staveni8té nebo stavebni, montéZni nebo instalaéni projekt nebo dozor s tim spojeny, av8ak pouze pokud takové staveniSté, projekt nebo dozor trv déle nez dvanact mésict;

b) poskytovani sluzeb, véetné poradenskych nebo manazerskych sluzeb, podnikem jednoho smluvniho statu nebo prostfednictvim zaméstnanct nebo jinych pracovniki najatych podnikem pro tento uéel, av’ak pouze pokud Ginnosti takového charakteru trvaji na Gzemf druhého smluvniho statu po jedno nebo vice obdobi pfe- sahujicf v Ghrnu Sest mésictt v jakémkoliv dvanactimésiténim obdobi.

4. Bez ohledu na piedchozi ustanoveni tohoto élanku se predpokladé, Ze v¥raz ,stalé provozovna“ nezahrnuje:

a) zafizeni, které se vyuziva pouze za téelem uskladnénj, vystaveni nebo dod4ni zboZi patticfho podniku;

b) z4sobu zboZi patiicfho podniku, ktera se udrZuje pouze za téelem uskladnéni, vystaven{ nebo dodani;

c) zasobu zboZi pattictho podniku, kter4 se udrZuje pouze za éelem zpracovani jinfym podnikem;

d) trvalé misto k vykonu Gnnosti, které se udrZuje pouze za Géelem nakupu zboZi nebo shromazZdovani informaci pro podnik;

e) trvalé misto k vykonu Gnnosti, které se udrZuje pouze za téelem vykonavani jakékoliv jiné Ginnosti, kter4 m4 pro podnik piipravny nebo pomocny charakter;

f) trvalé misto k vykonu Gnnosti, které se udrZuje pouze k vykondvanf jakéhokoliv spojen{ Cinnostf uvedenych v pismenech a) a% e), pokud celkova Gnnost trvalého mista k v¥konu Gnnosti vyplyvajici z tohoto spojenf je pfipravného nebo pomocného charakteru. Strana 2022 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activilies which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Article 6 INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term "immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. stka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2023

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5. Jestlize, bez ohledu na ustanoveni odstavct 1 a 2, osoba — jind nez nezavisly zastupce, na kterého se vztahuje odstavec 6 — jednd4 ve smluvnim staté na téet podniku a ma a obvykle vykon4va opravnéni uzavirat smlouvy jménem podniku, mé se za to, Ze tento podnik mé stélou provozovnu v tomto staté ve vztahu ke v8em Cinnostem, které tato osoba provadi pro podnik, pokud Ginnosti této osoby nejsou omezeny na Cinnosti uvedené v odstavci 4, které, pokud by byly vykon4vany prostfednictvim trvalého mista k vykonu Gnnosti, by nezakladaly z tohoto trvalého mista k vykonu Gnnosti stélou provozovnu podle ustanoveni tohoto odstavce.

6. Nemé se za to, Ze podnik mé stélou provozovnu ve smluvnim staté jenom proto, Ze v tomto staté vykonava svoji Gnnost prostfednictvim makléfe, generalnfho komision4#e nebo jakéhokoliv jiného nezdvislého zdstupce, pokud tyto osoby jednajf v ramci své fAdné Cinnosti.

7. Skuteénost, Ze spoleénost, kter4 je rezidentem jednoho smluvniho statu, ovlada nebo je ovladana spoletnosti, ktera je rezidentem druhého smluvniho statu nebo ktera v tomto druhém staté vykondva svoji Cinnost (at pro- stfednictvim stalé provozovny nebo jinak), neucini sama o sobé z kterékoli této spoletnosti stélou provozovnu druhé spoleénosti.

Clanek 6 PRIJMY Z NEMOVITEHO MAJETKU

1. Piijmy, které pobir4 rezident jednoho smluvniho st4tu z nemovitého majetku (véetné prijma ze zemédélstvi nebo lesnictvi) umisténého ve druhém smluvnim staté, mohou byt zdanény v tomto druhém staté.

2. V¥raz ,nemovity majetek“ m4 takovy v¥znam, jenZ mu néleZi podle prdvnich pfedpist smluvniho statu, v némzZ je dany majetek umistén. V¥raz zahrnuje v kazdém piipadé pfisluSenstvi nemovitého majetku, Zivy a mrtvy inventa? uZivany v zemédélstvi a lesnictvi, prava, pro ktera plati ustanovenf obéanského prava vztahujici se na pozemky, pravo poZivani nemovitého majetku a prava na proménlivé nebo pevné platby za téZen{ nebo za pfivoleni k téZenf nerostnych loZisek, pramend a jinych pfirodnich zdroji; lodé, Cluny a letadla se nepovazuji za nemovity majetek.

3. Ustanovent odstavce 1 plati pro piijmy pobirané z pfimého uZivani, ndjmu nebo kazdého jiného zptsobu uZivani nemovitého majetku.

4. Ustanoveni odstavet 1 a3 plati rovnéz pro piijmy z nemovitého majetku podniku. Strana 2024 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

Article 7 BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8 INTERNATIONAL TRAFFIC

1. Profits from the operation of ships, boats, aircraft, road or railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of ’ effective management of the enterprise is situated. Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2025

Clanek 7 ZISKY PODNIKU

1. Zisky podniku jednoho smluvniho statu podléhajf zdanénf jen v tomto staté, pokud podnik nevykonava svoji Ginnost v druhém smluvnim staté prostfednictvim st4lé provozovny, kterd je tam umisténa. Jestlize podnik vy- kon4va svoji Cinnost timto zpisobem, mohou byt zisky podniku zdanény ve druhém staté, av’ak pouze v takovém rozsahu, v jakém je Ize pfititat této stalé provozovné.

2. Jestlize podnik jednoho smluvniho statu vykon4vaé svoji Gnnost v druhém smluvnim staté prostfednictvim stalé provozovny, kter4 je tam umisténa, prisuzuji se, s vyhradou ustanovent odstavce 3, v kaZdém smluvnim staté této stalé provozovné zisky, které by byla mohla docilit, kdyby byla jako samostatn¥ podnik vykonavala stejné nebo obdobné Cinnosti za stejnych nebo obdobny¥ch podminek a byla zcela nez4vislé ve styku s podnikem, jehoz je stalou provozovnou.

3. Pi stanoveni ziskti stalé provozovny se povoluje odetist naklady vynaloZené pro Uéely stalé provozovny, véetné v¥loh vedenf a vSeobecny¥ch spravnich v¥loh takto vynalozZenych, at vznikly ve staté, v némzZ je stalé provozovna umisténa, Gi jinde.

4. Jestlize je v nékterém smluvnim staté obvyklé stanovit zisky, které maji byt pfitteny stalé provozovné, na zakladé rozdéleni celkovych ziski podniku jeho riznym CAstem, nic v odstavei 2 nevyluéuje, aby tento smluvni stat stanovil zisky, jez maji byt zdanény, timto obvyklym rozdélenim; pouzity zpisob rozdélenf musi byt vSak takovy, aby vysledek byl v souladu se z4sadami stanoven¥mi v tomto ¢lanku.

5. Stélé provozovné se nepfittou Z4dné zisky na z4kladé skutetnosti, Ze pouze nakupovala zboZi pro podnik.

6. Zisky, které maji byt pfiéteny stalé provozovné, se pro téely ptedchozich odstavct stanovi kazdy rok stejnym zptsobem, pokud neexistuji dostatetné diivody pro jiny postup.

7. Jestlize zisky zahrnuji 4sti prfjmu, o nichzZ se pojedndva oddélené v jinych dlancich této smlouvy, nebudou ustanovent onéch élankt dotéena ustanovenimi tohoto élanku.

Clének 8 MEZINARODNI DOPRAVA

1. Zisky z provozovani lodi, élund, letadel, silniénich nebo Zelezniénich vozidel v mezinarodni dopravé podléhaji zdanéni jen ve smluvnim staté, v némzZ se nach4zi misto hlavniho vedenf podniku. Strana 2026 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

2. Uf the place of effective management of a shipping enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident.

3. The provisions of paragraph | shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Article 9 ASSOCIATED ENTERPRISES

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.

3. The provisions of paragraph 2 shall not apply in the case of fraud, gross negligence or wilful default, Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2027

4. Jestlize misto hlavniho vedeni podniku vodni dopravy je na palubé lodi nebo élunu, povazuje se za umisténé ve smluvnim staté, v némzZ se nach4zi domovsky piistav lodi nebo élunu, nebo, nenj-li takovy domovsky pfistav, ve smluvnim staté, jehoZ je provozovatel lodi nebo Glunu rezidentem.

5. Ustanovent odstavce 1 plati rovnéZ pro zisky z Uéasti na poolu, spole¢éném provozu nebo mezindrodni pro- vozni organizaci.

Clének 9 SDRUZENE PODNIKY

1. Jestlize

a) se podnik jednoho smluvniho statu podilf ptimo nebo nep#imo na vedeni, kontrole nebo kapitdlu podniku druhého smluvniho statu, nebo

b) tytéZ osoby se podilejf pfimo nebo nepfimo na vedenj, kontrole nebo kapitaélu podniku jednoho smluvniho statu i podniku druhého smluvniho statu

a jestlize v téchto pfipadech jsou oba podniky ve svych obchodnich nebo finanénich vztazich vazdny podmin- kami, které sjednaly nebo jim byly uloZeny a které se li8f od podminek, které by byly sjednany mezi nezavislymi podniky, mohou jakékoliv zisky, které by, nebyt téchto podminek, byly docileny jednim z podnika, ale vzhledem k témto podminkam docileny nebyly, byt zahrnuty do ziskii tohoto podniku a ndsledné zdanény.

2. Jestlize jeden smluvni stat zahrne do ziski: podniku tohoto statu - a nasledné zdanf — zisky, které podniku druhého smluvniho statu byly zdanény v tomto druhém staté, a zisky takto zahrnuté jsou zisky, které by byly docileny podnikem prvné zminéného statu, kdyby podminky sjednané mezi obéma podniky byly takové, jaké by byly sjedndny mezi nezdvisl¥mi podniky, upravi tento druhy stat pfiméfené C4stku dané tam uloZené z téchto ziski. Pit stanoveni této Gpravy se ptihlédne k jinfm ustanovenim této smlouvy, a bude-li to nutné, pfislugné tfady smluvnich stati se za tim Géelem vz4jemné poradi.

3. Ustanoveni odstavce 2 se nepouZiji v pfipadé podvodu, hrubé nedbalosti nebo védomého zanedbani. Strana 2028 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

Article 10 DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of 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 paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as other income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the payment is a resident.

4, The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

Article 11 INTEREST

1, Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.

2. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2029

Clanek 10 DIVIDENDY

1. Dividendy vyplacené spoletnosti, kterd je rezidentem jednoho smluvniho statu, rezidentu druhého smluvniho statu, mohou byt zdanény v tomto druhém staté.

2. Tyto dividendy v’ak mohou byt rovné% zdanény ve smluvnim staté, jehoz je spoletnost, kter4 je vyplaci, rezidentem, a to podle pravnich ptedpist tohoto statu, avSak jestlize skute¢ny vlastnik dividend je rezidentem druhého smluvniho statu, dat takto uloZen4 neptesdhne 5 procent hrubé CAstky dividend.

Piislugné fady smluvnich stati upravi vz4jemnou dohodou zptsob aplikace tohoto omezeni.

Tento odstavec se nedotyka zdanéni ziski spoletnosti, z nichz jsou dividendy vyplaceny.

3. Vy¥raz ,,dividendy“ pouzity v tomto élanku oznatuje piijmy z akcif nebo jinych prav, s vyjimkou pohledavek, s podilem na zisku, jakoZ i jiné pifjmy, které jsou podrobeny stejnému datovému reZimu jako pfijmy z akcii podle pravnich pfedpist statu, jehoz je spoleénost, kter4 provadi platbu, rezidentem.

4. Ustanoveni odstavci 1 a 2 se nepouZiji, jestlize skutetny vlastnik dividend, ktery je rezidentem jednoho smluvniho statu, vykonava v druhém smluvnim staté, jehoZ je rezidentem spoletnost vyplacejici dividendy, svoji Gnnost prostfednictvim stalé provozovny, kter& je tam umisténa, a jestlize Uéast, pro kterou se dividendy vy- placeji, se skuteéné vaZe k této stalé provozovné. V takovém piipadé se pouzijf ustanoveni dlanku 7.

5. Jestlize spoleénost, kter4 je rezidentem jednoho smluvniho statu, dosahuje zisky nebo pfijmy z druhého smluvniho statu, nemiZe tento druhy stat zdanit dividendy vyplacené spoleénosti, ledaze tyto dividendy jsou vyplaceny rezidentu tohoto druhého statu nebo Ze téast, pro kterou se dividendy vyplaceji, se skuteéné vaze ke stalé provozovné, kterd4 je umisténa v tomto druhém staté, ani podrobit nerozdélené zisky spoletnosti dani z nerozdélenych ziski spoleénosti, i kdyz vyplacené dividendy nebo nerozdélené zisky poztstavaji zcela nebo zéAsti ze ziskti nebo z pfijmi majicich zdroj v tomto druhém staté.

Clanek 11 UROKY

1. Uroky majicf zdroj v jednom smluvnim staté a skutetné vlastnéné rezidentem druhého smluvniho statu pod- léhaji zdanéni jen v tomto druhém staté.

2. V¥raz ,troky“ pouzity v tomto Ganku oznatuje pifjmy z pohledavek jakéhokoliv druhu, at zaji8ténych & nezajisténych zastavnim pravem na nemovitosti a majicich Gi nemajicich pravo Uéasti na zisku dluznika, a zvlasté, piijmy z vl4dnich cenn¥ch papird a pfijmy z obligaci nebo dluhopist, véetné prémif a vyher, které se vazZou Strana 2030 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purposes of this Article. The term interest” shall not include any item of income which is considered as a dividend under the provisions of paragraph 3 of Article 10.

3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

4, Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.

5. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 12 ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2, However, such royalties, except in the case of payments of the kind referred to in sub-paragraph a) of paragraph 3, may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

3. The term royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use: Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2031

k témto cennym papirim, obligacim nebo dluhopistim. Pendle ukladané za pozdni platbu se nepovazuje za troky pro téely tohoto danku. V¥raz ,droky* nezahrnuje Z4dnou Ast pfijmu, kter4 je povaZovana za dividendu podle ustanovenf clanku 10 odstavce 3.

3. Ustanoveni odstavce 1 se nepouZije, jestlize skutetny vlastnik trokd, ktery je rezidentem jednoho smluvniho statu, vykon4va v druhém smluvnim staté, ve kterém majf Groky zdroj, svoji Cinnost prostfednictvim stélé pro- vozovny, kter4 je tam umisténa, a jestlize pohledavka, ze které jsou troky placeny, se skuteéné vaZe k této stalé provozovné. V takovém pfipadé se pouZijf ustanoveni élanku 7.

4. P¥edpoklada se, Ze Groky maji zdroj ve smluvnim staté, jestlize platcem je rezident tohoto statu. Jestlize vSak platce trokd, at je nebo nenf rezidentem nékterého smluvniho st4tu, m4 ve smluvnim staté stélou provozovanu, ve spojeni s niz doglo k zadluzeni, z néhoz jsou troky placeny, a tyto troky jdou k tiZi takové stalé provozovny, predpokladé se, Ze tyto Groky maji zdroj v tom staté, ve kterém je stalé provozovna umisténa.

5. Jestlize &4stka Grokt, které se vztahuji k pohleddvce, z niz jsou placeny, ptesahuje, v disledku zvla8tnich vztahti mezi platcem a skute¢nym vlastnikem nebo mezi obéma z nich a néjakou dal8i osobou, 4stku, kterou by byl smluvil platce se skuteénym vlastnikem, kdyby nebylo takovych vztaht, pouZijf se ustanoveni tohoto élanku jen na tuto posledné zminénou éstku. CAstka plateb, kter4 ji pfesahuje, bude v tomto pfipadé zdanéna v souladu s pravnimi predpisy ka%dého smluvnsho statu, s pfihlédnutim k ostatnim ustanovenim této smlouvy.

Clanek 12 LICENCNI POPLATKY

1. Licenéni poplatky majicf zdroj v jednom smluvnim st4té a vyplacené rezidentu druhého smluvniho statu mohou byt zdanény v tomto druhém staté.

2. Tyto licenéni poplatky v8ak mohou byt, vyjma pfipadu druhu plateb, ktery je uveden v pismenu a) odstavce 3, rovnéz zdanény ve smluvnim staté, v némZ majf zdroj, a to podle pravnich pfedpist tohoto statu, avSak jestlize skutetny vlastnik licenénich poplatka je rezidentem druhého smluvniho statu, dai takto uloZen4 nepfesdhne 10 procent hrubé Astky licenénich poplatka.

Piislugné fady smluvnich stati upravi vz4jemnou dohodou zptsob aplikace tohoto omezeni.

3. V¥raz ,,licenéni poplatky“ pouzity v tomto élanku oznatuje platby jakéhokoliv druhu obdrzZené jako nahrada za uziti nebo za pravo na uziti: Strana 2032 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

a) any copyright of literary, artistic or scientific work except of computer software and including cinematograph films, and films or tapes for television or radio broadcasting;

b) any patent, trade mark, design or model, plan, secret formula or process and computer software, or any industrial, commiercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 13 CAPITAL GAINS

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.

3. Gains from the alienation of property forming part of the business property of an enterprise and consisting of ships, boats, aircraft, road or railway vehicles operated by such enterprise in international traffic or of movable property pertaining to the operation of such ships, boats, aircraft, road or railway vehicles, shall be taxable only stka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2033

Cx pv

a) jakéhokoliv autorského prava k dilu literérnimu, uméleckému nebo védeckému, s v¥jimkou potitatového programu a véetné kinematografickych filma a filma nebo pdsek pro televiznf nebo rozhlasové vysilani;

b) jakéhokoliv patentu, ochranné znamky, navrhu nebo modelu, planu, tajného vzorce nebo vyrobniho postupu a potitaéového programu, nebo jakéhokoliv priamyslového, obchodniho nebo védeckého zafizeni, nebo za in- formace, které se vztahuji na zkuSenosti nabyté v oblasti pramyslové, obchodni nebo védecké.

4. Ustanovent odstavct 1 a 2 se nepouziji, jestlize skutetny vlastnik licenénich poplatkt, ktery je rezidentem jednoho smluvniho stétu, vykon4v4 v druhém smluvnim staté, ve kterém maji licenéni poplatky zdroj, svoji Gnnost prostiednictvim stalé provozovny, ktera je tam umisténa, a jestlize pravo nebo majetek, které davajf vznik licenénim poplatktim, se skutetné vaZou k této stalé provozovné. V takovém pfipadé se pouZiji ustanovent dlan- ku 7.

5. Pfedpoklada se, Ze licenéni poplatky maji zdroj ve smluvnim staté, jestlize platcem je rezident tohoto statu. Jestlize v8ak platce licenénich poplatkt, at je nebo nenf rezidentem nékterého smluvniho statu, m4 ve smluvnim staté stalou provozovnu, ve spojeni s niZ vznikla povinnost platit licenéni poplatky, a tyto licenéni poplatky jdou k tizi takové stalé provozovny, pfedpoklada se, Ze tyto licenéni poplatky maji zdroj v tom staté, ve kterém je stal4 provozovna umisténa.

6. Jestlize f4stka licenénich poplatkd, které se vztahuji k uZiti, pravu nebo informaci, za které jsou placeny, presahuje, v disledku zvlaStnich vztahi mezi platcem a skutetnym vlastnikem nebo mezi obéma z nich a ngjakou dal&i osobou, céstku, kterou by byl smluvil platce se skutetnym vlastnikem, kdyby nebylo takovych vztaht, pouZiji se ustanoveni tohoto “anku jen na tuto posledné zmingnou é4stku. Castka plateb, kterd ji ptesahuje, bude v tomto pfipadé zdanéna v souladu s pravnimi pfedpisy ka%dého smluvniho statu, s ptihlédnutim k ostatnim ustanovenim této smlouvy.

Clanek 13 ZISKY ZE ZCIZENI MAJETKU

1. Zisky, které pobira rezident jednoho smluvniho st4tu ze zcizeni nemovitého majetku uvedeného v élanku 6, kter¥ je umistén ve druhém smluvnim staté, mohou byt zdanény v tomto druhém staté.

2. Zisky ze zcizeni movitého majetku, ktery je E4sti provozniho majetku stalé provozovny, jez m4 podnik jednoho smluvniho statu ve druhém smluvnim staté, véetné ziski ze zcizenf takové stalé provozovny (samotné nebo spolu s celym podnikem), mohou byt zdanény v tomto druhém staté.

3. Zisky ze zcizenf majetku, ktery je C4sti provozniho majetku podniku a pozistavajictho z lodi, lund, letadel, silniénich nebo Zelezniénich vozidel provozovanych timto podnikem v mezindrodni dopravé nebo z movitého Strana 2034 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

in the Contracting State in which the place of effective management of the enterprise is situated.

4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14 INCOME FROM EMPLOYMENT

1. Subject to the provisions of Articles 15, 17, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State {In respect of an . employment shall be taxable only in that State unless the employment i8 exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if all the following conditions are met:

a) the recipient is employed in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and

b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and

c) the remuneration is not borne by a permanent establishment which the employer has in the other State.

3. In the computation of the periods mentioned in sub-paragraph a) of paragraph 2, the following days shall be included:

a) all days of physical presence including days of arrivals and departures, and

b) days spent outside the State of activity such as Saturdays and Sundays, national holidays, holidays, and business trips directly connected with the employment of the recipient in that State, after which the activity was resumed in the territory of that State.

4, The term “employer” mentioned in sub-paragraph b) of paragraph 2 means the person having right on the work produced and bearing the responsibility and risk connected with the performance of the work.

5. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship, boar, aircraft, road or railway stka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2035

Cx pv

majetku slouzictho k provozovani téchto lodi, lund, letadel, silnitnich nebo Zeleznitnich vozidel, podléhaji zdanéni jen ve smluvnim staté, v némzZ se nach4zi misto hlavniho vedenf podniku.

4. Zisky ze zcizeni jakéhokoliv jiného majetku, nez ktery je uveden v odstaveich 1, 2 a 3, podléhaji zdanéni jen ve smluvnim staté, jehoz je zcizitel rezidentem.

Clanek 14 PRIJMY ZE ZAMESTNANI

1. Platy, mzdy a jiné podobné odmény, které pobira rezident jednoho smluvniho statu z divodu zaméstnani, podléhaji s vyhradou ustanoveni élankt 15, 17, 18 a 19 zdanéni jen v tomto staté, pokud zaméstndni neni vy-

kond4vaéno ve druhém smluvnim staté. Je-li tam zaméstndni vykon4véno, mohou byt odmény z né pobirané zdanény v tomto druhém staté.

2. Odmény, které pobira rezident jednoho smluvniho stétu z divodu zaméstnani vykond4vaného ve druhém smluvnim staté, podléhaji bez ohledu na ustanoveni odstavce 1 zdanénf jen v prvné zmin&ném staté, jestlize vsechny nésledujici podminky jsou splnény:

a) piijemce je zaméstnan ve druhém staté po jedno nebo vice obdobi nep#esahujicf v Ghrnu 183 dny v jakémkoliv dvandctimésiénim obdobi zatinajicim nebo konéicim v ptisluSném dafiovém roce a

b) odmény jsou vyplaceny zaméstnavatelem nebo za zaméstnavatele, ktery neni rezidentem druhého statu, a

c) odmény nejdou k tizi stalé provozovny, kterou m4 zaméstnavatel ve druhém staté.

3. Do potitani obdobi zminénych v odstavci 2 pismeno a) se zahrnuji nasledujici dny:

a) vSechny dny fyzické ptitomnosti véetné dni pfijezdi a odjezdt a

b) dny stravené mimo stét Gnnosti, jako jsou soboty a nedéle, statni svatky, dovolené, a sluzebni cesty pi#imo spojené se zaméstnanim piijemce v tomto staté, po kterych bylo v Ginnosti na izemi tohoto statu pokrafovano.

4. V¥raz ,,zaméstnavatel* zminény v odstavci 2 pismeno b) oznatuje osobu, kter4 m4 pravo na vykonanou praci a ktera nese odpovédnost a riziko spojené s vykonavanim prace.

5. Bez ohledu na ptedchozi ustanoveni tohoto ¢lanku mohou byt odmény pobirané z divodu zaméstndni vy- konavaného na palubé lodi, ktera je provozovana, Glunu, kter¥ je provozovan, nebo na palubé letadla nebo Strana 2036 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

vehicle operated in intemational traffic, may be taxed in the Contracting State in which the place of effective management of the enterprise 1s situated.

Article 15 DIRECTORS' FEES

Directors’ fees and other similar remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

Article 16 ARTISTES AND SPORTSPERSONS

1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his persona) activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.

Article 17 PENSIONS

Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shail be taxable only in that State.

Article 18 GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is anational of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services. Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2037

v silniénim nebo Zelezniénim vozidle, které je provozovéno v mezindrodni dopravé, zdanény ve smluvnim staté, v némz se nachdzi misto hlavniho vedeni podniku.

Clanek 15 TANTIEMY

Tantiémy a jiné podobné odmény, které pobira rezident jednoho smluvnsho statu jako Gen spravni rady nebo jakéhokoli jingého obdobného orgdnu spoletnosti, kter4 je rezidentem druhého smluvniho stétu, mohou byt zdanény v tomto druhém staté.

Clanek 16 UMELCI A SPORTOVCI

1. Piijmy, které pobiré rezident jednoho smluvniho statu jako na vefejnosti vystupujicf umélec, jako divadelni, filmovy, rozhlasovy nebo televizni umélec nebo hudebnik nebo jako sportovec z takovychto osobné vykonava- nych Gnnosti ve druhém smluvnim staté, mohou byt bez ohledu na ustanoveni élankt 7 a 14 zdanény v tomto druhém staté.

2. Jestlize piijmy z Gnnosti osobné vykonavanych umélcem nebo sportovcem neplynou umélci nebo sportovei samému, nybrz jiné osobé, mohou byt tyto pfijmy bez ohledu na ustanovenf élankt 7 a 14 zdanény ve smluvnim staté, ve kterém jsou Cinnosti umélce nebo sportovce vykondvany.

Clanek 17 PENZE

hradou ustanoveni élanku 18 odstavce 2 zdanénf jen v tomto staté.

Clanek 18 VEREJNE FUNKCE

1. a) Platy, mzdy a jiné podobné odmény, jiné neZ penze, vyplacené jednim smluvnim stétem nebo niz3im spravnim ttvarem nebo mistnim tfadem tohoto statu fyzické osobé za sluzby prokazované tomuto stétu nebo utvaru nebo tfadu, podléhaji zdanéni jen v tomto staté.

b) Takové platy, mzdy a jiné podobné odmény viak podléhaji zdanénf jen ve druhém smluvnim staté, jestlize sluzby jsou prokazovany v tomto staté a fyzické osoba, kterd je rezidentem tohoto statu:

(i) ‘je statnim pfislugnikem tohoto statu; nebo

(ii) se nestala rezidentem tohoto statu jen z divodu prokazovani téchto sluzeb. Strana 2038 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

Article 19 STUDENTS

1. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1 of this Article, a student or business apprentice referred to in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

Article 20 OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.

2. The provisions of paragraph | shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

Article 21 CAPITAL

1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. stka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2039

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2. a) Jakékoli penze vyplacené jednim smluvnim statem nebo niZ3im spravnim ttvarem nebo mistnim tfadem tohoto statu nebo vyplacené z fonda, které zfidily, fyzické osobé za sluzby prokazané tomuto statu nebo ttvaru nebo tifadu podléhajf zdanénf jen v tomto staté.

b) Takové penze v8ak podléhaji zdanéni jen ve druhém smluvnim staté, jestlize fyzicka osoba je rezidentem a statnim pfrislugnikem tohoto statu.

3. Ustanoveni clankt 14, 15, 16 a 17 se pouZijf na platy, mzdy a jiné podobné odmény a na penze za sluzby prokazané v souvislosti s pramyslovou nebo obchodni Gnnostf vykondvanou nékterym smluvnim statem nebo niz3im spravnim Gtvarem nebo mistnim tyadem tohoto statu.

Clanek 19 STUDENTI

1. Platby, které dostava za iéelem thrady nakladi své v¥zivy, vzdélavani nebo praktické vyuky, vyuéovani nebo pfipravy student nebo 24k, kter¥ je nebo bezprostiedné pfed sv¥m prijezdem do jednoho smluvniho statu byl rezidentem druhého smluvniho statu a ktery se zdrZuje v prvné zminéném staté pouze za titelem svého vzdélavani nebo praktické vyuky, vyuéovani nebo pfipravy, nepodléhajf zdanénf v tomto staté za ptedpokladu, Ze takovéto platby plynou ze zdroji mimo tento stat.

2. Pokud jde o podpory, stipendia a odmény ze zaméstnani, které nejsou pfedmétem odstavce 1 tohoto élanku, bude mit student nebo 24k uvedeny v odstavci 1, kromé toho, pravo v praibéhu takového vzdélavani nebo praktické vyuky, vyuéovani nebo pripravy na stejnd datiova osvobozeni, slevy nebo snizenj, ktera pfislui rezi- dentiim statu, v némz se zdrzuje.

Clanek 20 OSTATNI PRIJMY

1. C4sti piijma rezidenta smluvntho stétu, at maji zdroj kdekoliv, o kterych se nepojedndv4 v pfedchozich lancich této smlouvy, podléhajf zdanénf jen v tomto staté.

2. Ustanovent odstavce 1 se nepouZiji na prijmy jiné nezZ pifjmy z nemovitého majetku, ktery je definovdn v élanku 6 odstavei 2, jestlize pifjemce takov¥ch piijmu, ktery je rezidentem jednoho smluvniho statu, vykon4va v druhém smluvnim staté svoji Ginnost prostfednictvim stalé provozovny, kter4 je tam umisténa, a jestlize pravo nebo majetek, pro které se ptijmy plati, se skuteéné vazZou k této stalé provozovné. V takovém pfripadé se pouziji ustanovenf clanku 7.

Clanek 21 MAJETEK

1. Majetek ptedstavovany nemovit¥m majetkem uvedenym v élanku 6, ktery je vlastnén rezidentem jednoho smluvniho statu a umistén ve druhém smluvnim staté, mize byt zdanén v tomto druhém staté. Strana 2040 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, may be taxed in that other State.

3. Capital represented by property forming part of the business property of an enterprise and consisting of ships, boats, aircraft, road or railway vehicles operated by such enterprise in international traffic or of movable property pertaining to the operation of such ships, boats, aircraft, road or railway vehicles, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

4, All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

Article 22 ELIMINATION OF DOUBLE TAXATION

1.Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in the other Contracting State, the first-mentioned State shall allow:

a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other State;

b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other State.

Such deduction in either case shail not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in that other State.

2. Where in accordance with any provision of the Agreement income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

Article 23 NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. stka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2041

Cx pv

2. Majetek pfedstavovany movit¥m majetkem, ktery je é4sti provozniho majetku stalé provozovny, jez m4 pod- nik jednoho smluvniho stétu ve druhém smluvnim staté, miZe byt zdanén v tomto druhém staté.

3. Majetek pfedstavovany majetkem, kter¥ je €4sti provozniho majetku podniku a poztstavajicf z lodi, Gund, letadel, silnitnich nebo Zelezniénich vozidel provozovanych timto podnikem v mezindrodni dopravé nebo z mo- vitého majetku slouziciho k provozovani téchto lodf, dlund, letadel, silniénich nebo Zelezniénich vozidel, podléha zdanéni jen ve smluvnim staté, v némzZ se nach4zi misto hlavniho vedenf podniku.

4. VSechny ostatni CAsti majetku rezidenta smluvniho statu podléhajf zdanénf jen v tomto staté.

Clanek 22 VYLOUCENI DVOJ{HO ZDANENI

1. Jestlize rezident jednoho smluvniho statu pobira ptijem nebo vlastni majetek, ktery maze byt v souladu s ustanovenimi této smlouvy zdanén ve druhém smluvnim staté, prvné zminény stat povoli:

a) snizit dat z ptijmt tohoto rezidenta o C4stku rovnajici se dani z ptijmt zaplacené v tomto druhém staté;

b) snizit dai z majetku tohoto rezidenta o C4stku rovnajici se majetkové dani zaplacené v tomto druhém staté,

Céstka, o kterou se dai snfZi, vSak v 24dném p¥ipadé nep¥esdhne tu t4st dané z ptfjmi nebo majetkové dané, vypottené pied jejim sniZenim, které pomérné pfipada, podle toho, o jaky pfipad jde, na prijem nebo majetek, ktery miZe byt zdanén v tomto druhém staté.

2. Jestlize, v souladu s jakymkoliv ustanovenim Smlouvy, pfijem pobirany nebo majetek vlastnény rezidentem jednoho smluvniho statu je osvobozen od zdanéni v tomto staté, tento stat mize pfesto, pri vypottu Castky dané ze zbyvajicich pffjma nebo majetku tohoto rezidenta, vzit v ivahu osvobozeny prijem nebo majetek.

Clanek 23 ZAKAZ DISKRIMINACE

1. Statni pfisluSnici jednoho smluvniho stétu nebudou podrobeni ve druhém smluvnim staté z4dnému zdanéni nebo jak¥mkoliv povinnostem s nim spojenym, které jsou jiné nebo tizivéj§i nez zdanéni a spojené povinnosti, kterym jsou nebo mohou byt podrobeni statni ptislugnici tohoto druhého statu, ktefi jsou, zejména s ohledem na rezidenci, ve stejné situaci. Toto ustanoveni se bez ohledu na ustanoveni dlanku 1 vztahuje rovnéz na osoby, které nejsou rezidenty jednoho nebo obou smluvnich stata. Strana 2042 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

3. Except where the provisions of paragraph 1 of Article 9, paragraph 5 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

Article 24 MUTUAL AGREEMENT PROCEDURE

{. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph | of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shal] be implemented notwithstanding any time limits in the domestic law of the Contracting States. Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2043

3. Zdanéni stalé provozovny, jez m4 podnik jednoho smluvniho statu ve druhém smluvnim staté, nebude v tomto druhém staté nepfiznivéj§i neZ zdanéni podniki tohoto druhého statu, které vykondvaji tytéZ Gnnosti. Toto ustanovenf nebude vykladano jako zavazek jednoho smluvniho statu, aby pfiznal rezidenttim druhého smluvniho statu jakékoliv osobni tlevy, slevy a sniZenf dané z divodu osobniho stavu nebo rodinnych zavazkt, které pfizndvé svym vlastnim rezidentim.

4. Pokud se nebudou aplikovat ustanovenf élanku 9 odstavce 1, Elanku 11 odstavce 5 nebo élanku 12 odstavce 6, budou troky, licenéni poplatky a jiné v¥lohy placené podnikem jednoho smluvniho statu rezidentu druhého smluvniho statu, odéitatelné pro téely stanoveni zdanitelnych ziski takového podniku za stejnych podminek, jako kdyby byly placeny rezidentu prvné zminéného statu. Podobné jakékoliv dluhy podniku jednoho smluvniho statu vidi rezidentu druhého smluvniho statu budou pro téely stanoveni zdanitelného majetku takového podniku odéitatelné za stejnych podminek, jako kdyby byly smluveny vidi rezidentu prvné zminéného statu.

5. Podniky jednoho smluvniho statu, jejichz kapitél je zcela nebo z&4sti, ptimo nebo nepfimo vlastnén nebo kontrolovan jednim nebo vice rezidenty druhého smluvniho statu, nebudou podrobeny v prvné zminéném staté z4dnému zdanéni nebo jakymkoliv povinnostem s nim spojenym, které jsou jiné nebo tizivéj8i neZ zdanéni a spojené povinnosti, kterym jsou nebo mohou byt podrobeny ostatni podobné podniky prvné zminéného statu.

6. Ustanovenf tohoto élanku se bez ohledu na ustanoveni élanku 2 vztahuji na dané vS8eho druhu a pojmenovani.

Clanek 24 RESENI PRIPADU DOHODOU

1. Jestlize se osoba domniv4, Ze opatieni jednoho nebo obou smluvnich stéti vedou nebo povedou u ni ke zdanéni, které nenf v souladu s ustanovenimi této smlouvy, miZe, bez ohledu na opravné prostiedky, které poskytujf vnitrostatni pravni pfedpisy téchto stati, predlozit svij ptipad prisluSnému tfadu smluvniho statu, jehoZ je rezidentem nebo, pokud jejf pfipad spada pod lanek 23 odstavec 1, ifadu smluvniho statu, jehozZ je stétnim pfrislugnikem. Piipad musi byt pfedlozen do tfi let od prvniho ozndmeni opatfenf vedouctho ke zdanénj, které neni v souladu s ustanovenimi Smlouvy.

2. Jestlize bude pfislusny dfad povazovat namitku za opravnénou a nebude-li s4m schopen najit uspokojivé feSeni, bude se snazit ptipad vyfe8it vz4jemnou dohodou s piisluinym tifadem druhého smluvniho statu tak, aby se zamezilo zdanénj, které neni v souladu se Smlouvou. Jakakoliv dosaZend dohoda bude uskuteénéna bez ohledu na jakékoliv Casové lhity ve vnitrostatnich pravnich pfedpisech smluvnich stata. Strana 2044 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. -

4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.

Article 25 EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be ireated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Article 26 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general miles of international law or under the provisions of special agreements. Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2045

3. Pfisluiné ufady smluvnich stati se budou snazit vyfesit vzajemnou dohodou jakékoliv obtiZe nebo pochyb- nosti, které mohou vzniknout pit vykladu nebo provadéni Smlouvy. Mohou rovnézZ spolu konzultovat za téelem vylougenf dvojiho zdanénf v pripadech neupravenych ve Smlouvé.

4. Pfisluiné tiady smluvnich stata mohou vejit v ptimy styk za Géelem dosazeni dohody ve smyslu pfedchozich odstavet.

Clanek 25 VYMENA INFORMACI

1. Piislu8né tfady smluvnich stati si budou vymétovat takové informace, jaké jsou nezbytné pro provadéni ustanovenf této smlouvy nebo vnitrosttnich pravnich predpisi, které se vztahuji na i dané vieho druhu a pojme- pokud zdanéni, které upravuji, neni v rozporu se Smlouvou. V¥ména informacf nenf omezena Clanky 1 a 2. VeSkeré informace obdrZené smluvnim stétem budou udrZovany v tajnosti stejnym zptisobem jako informace ziskané podle vnitrostatnich pravnich ptedpisti tohoto statu a budou poskytnuty pouze osobém nebo tifadim (véetné soudd a spravnich dfadt), které se zabyvaji vyméfovanim nebo vybirénim dani, jeZ jsou uvedeny v prvni vété, vyméhénim nebo trestnim stthanim ve véci téchto dani nebo rozhodovanim o opravnych prostiedcich ve vztahu k témto danim. Tyto osoby nebo ti¥ady pouZiji tyto informace jen k témto Géelim. Mohou sdélit tyto informace pfi vefejnfch soudnich fizenich nebo v soudnich rozhodnutich.

2. Ustanoveni odstavce 1 nebudou v 24dném piipadé vykladana tak, Ze ukladaji smluvnimu statu povinnost:

a) provést spravni opatieni, kter4 by porugovala pravni ptedpisy a spravni praxi tohoto nebo druhého smluvniho statu;

b) poskytnout informace, které nemohou byt ziskény na zakladé pravnich pfedpist nebo v béZném spravnim Hizeni tohoto nebo druhého smluvntho statu;

c) poskytnout informace, které by odhalily jakékoliv obchodni, hospod4iské, primyslové, komeréni nebo pro- fesni tajemstvi nebo obchodni postup, nebo informace, jejichz sdéleni by bylo v rozporu s vefejnym pofadkem.

Clanek 26 CLENOVE DIPLOMATICKYCH MISI A KONZULARNICH URADU

Nic v této smlouvé se nedotyka datiovych vysad Gent diplomaticky¥ch misf nebo konzuldrnich ufadt, které jim pfisludi na z4kladé obecn¥ch pravidel mezinarodniho prava nebo na zakladé ustanoveni zvla8tnich dohod. Strana 2046 Sbirka mezindrodnich smluv & 58 / 2010 Castka 27

Article 27 ENTRY INTO FORCE

1. Each of the Contracting States shall notify to the other, through the diplomatic channels, the completion of the procedures required by its domestic law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and its provisions shall have effect:

a) in respect of taxes withheld at source, to income paid or credited on or after Ist January in the calendar year next following that in which the Agreement enters into force;

b) in respect of other taxes on income and taxes on capital, to income or capital in any taxable year beginning-on or after 1st January in the calendar year next following that in which the Agreement enters into force.

2. The provisions of the Convention between the Czechoslovak Socialist Republic and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital, signed at Prague on 2nd November 1981, shall cease to be in force and in effect in the relations between the Czech Republic and Bosnia and Herzegovina on the date of the entry into effect of this Agreement.

Article 28 TERMINATION

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through the diplomatic channels, by giving notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect:

a) m respect of taxes withheld at source, to income paid or credited on or after lst January in the calendar year next following that in which the notice is given;

b} in respect of other taxes on income and taxes on capital, to income or capital in any taxable year beginning on or after Ist January in the calendar year next following that in which the notice is given.

IN WITNESS whereof the undersigned, being duly authorised thereto, have signed this Agreement.

DONE in duplicate at Prague this 20" day of November 2007 in the English language.

For the Czech Republic For Bosnia and Herzegovina Miroslav Kalousek Dragan Vranki¢ Minister of Finance Minister of Finance and Treasury Céstka 27 Sbirka mezindrodnich smluv & 58 / 2010 Strana 2047

Clanek 27 VSTUP V PLATNOST

1. Smluvnf staty si vzajemné ozndmi diplomatickou cestou splnénf postupt poZadovanych jejich vnitrostatnimi pravnimi pfedpisy pro vstup této smlouvy v platnost. Tato smlouva vstoupi v platnost dnem pozdéjStho z téchto ozndmeni a jeji ustanoveni se budou provadét:

a) pokud jde o dané vybirané sr4zkou u zdroje, na piijmy vyplacené nebo pfipisované k 1. lednu v kalend4fnim roce nésledujicim po roce, v némZ Smlouva vstoupi v platnost, nebo pozdéji;

b) pokud jde o ostatni dané z ptijmd a dané z majetku, na p#ijmy nebo majetek za kazd¥ daftovy rok zatinajici

1. ledna v kalenddfnim roce ndsledujicim po roce, v némz Smlouva vstoupi v platnost, nebo pozdéji.

2. Ustanoveni Smlouvy mezi Ceskoslovenskou socialistickou republikou a Socialistickou federativné republikou Jugoslavie o zamezeni dvojtho zdanéni v oboru danf z pfijmu a z majetku, kter4 byla podepsdna v Praze dne

3. listopadu 1981, p¥estanou byt platnd a pfestanou se provadét ve vztazich mezi Ceskou republikou a Bosnou a Hercegovinou dnem, kterym se zatne provadét tato smlouva.

Clanek 28 VYPOVED

Tato smlouva zustane v platnosti dokud nebude vypovézena nékterym smluvnim statem. Kazd¥ smluvni stat muZe diplomatickou cestou, podanim v¥povédi Smlouvu vypovédét, nejméné Sest mésictt pted koncem kazZdého kalendafntho roku nésledujictho po obdobi péti let ode dne vstupu Smlouvy v platnost. V takovém pfipadé se Smlouva pfestane provadét:

a) pokud jde o dané vybirané sr4zkou u zdroje, na piijmy vyplacené nebo pfipisované k 1. lednu v kalend4fnim roce ndsledujicim po roce, v némzZ byla dana vypovéd, nebo pozd&i;

b) pokud jde o ostatni dané z ptijmd a dané z majetku, na p#ijmy nebo majetek za kazd¥ daftovy rok zatinajici

1. ledna v kalendd4fnim roce ndsledujicim po roce, v némzZ byla dina vypovéd, nebo pozdéji.

Na diikaz toho podepsani, k tomu fdné zmocnéni, podepsali tuto smlouvu.

D&no v Praze dne 20. listopadu 2007 ve dvou ptivodnich vyhotovenich v anglickém jazyce.

Za Ceskou republiku Za Bosnu a Hercegovinu

Miroslav Kalousek v. r. Dragan Vrankié v. r. ministr financi ministr finane/ a statni pokladny Strana 2048 Sbirka mezinérodnich smluv 2010 Castka 27

10

91449"027021 ISSN 1801-0393

Vydava a tiskne: Tiskarna Ministerstva vnitra, p. o., Bartinkova 4, post. schr. 10, 149 01 Praha 415, telefon: 272 927 011, fax: 974 887 395 — Redakce: Ministerstvo vnitra, ném. Hrdind 1634/3, post. schr. 155/SB, 140 21 Praha 4, telefon: 974 817 287, fax: 974 816 871 - Administrace: pisemné objednavky ptedplatného, zmény adres a poctu odebiranych vytiskii - MORAVIAPRESS, a. s., U Pény 3061, 690 02 Breclav, fax: 519 321 417, e-mail: [email protected]. Objednavky ve Slovenské republice pfijimé a titul distribuuje Magnet-Press Slovakia, s.r. 0., Teslova 12, 821 02 Bratislava, tel.: 00421 2 44 45 46 28, fax: 00421 2 44 45 46 27. Roéni predplatné se stanovuje za dodavku kompletniho roéniku véetné rejsttiku z ptedchazejiciho roku a je od predplatiteli vybirano formou z4loh ve vysi oznamené ve Sbirce mezindrodnich smluv. Zavéreéné vyuictovani se provadi po dodani kompletniho roéniku na z4kladé poétu skuteéné vydanych C4stek (prvni zéloha na rok 2010 Gini 5 000,-Ké) - Vychazi podle potteby - Distribuce: MORAVIAPRESS, a. s., U Pény 3061, 690 02 Breclav, celoroéni pfedplatné - 516 205 176, 516 205 175, objedndvky jednotlivych Cstek (dobirky) - 516 205 175, objednavky-knihkupci - 516 205 175, faxové objednavky - 519 321 417, e-mail - [email protected], zelend linka - 800 100 314. Internetové prodejna: www.sbirkyzakonu.cz —- Drobny prodej - BeneSov: Oldtich HAAGER, Masarykovo n4m. 231; Brno: Ing. Jifi Hrazdil, Vranovské 16, SEVT, a. s., Ceska 14; Ceské Budéjovice: SEVT, a. s., Cocks 3, tel.: 387 319 045; Cheb: EFREX, s. r. 0., Karlova 31; Chomutov: DDD Knihkupectvi — Antikvaridt, Rusk4 85; Kadam: Knihaistvi — Piibikovd, J. $vermy 14; Kladno: eL VaN, Ke Stadionu 1953, tel.: 312 248 323; Klatovy: Krameriovo knihkupectvi, nam. Miru 169; Liberec: Podjestédské knihkupectvi, Moskevské 28; Litométice: Jaroslav Tvrdik, Stursova 10, tel.: 416 732 135, fax: 416 734 875; Most: Knihkupectvi ,,U Knihomila‘, Ing. Romana Kopkov4, Moskevska 1999; Olomouc: ANAG, spol. s r.0., Deniso- va & 2, Zdenék Chumchal - Knihkupectvi Tycho, Ostruznicka 3, Ostrava: LIBREX, Nadrazni 14, Profesio, Hollarova 14, SEVT, a. s., Denisova 1; Otrokovice: Ing. Kuéeik, Jungmannova 1165; Pardubice: LEJHANEC, s. r. 0., ttida Miru 65; Plzeft: Typos, tiskatské zavody, s. 1. 0., Uslavské 2, EDICUM, Baéické 15, Technické normy, Na Roudné 5, Vydavatelstvi a naklad. Ale’ Genk, nam. Ceskych bratii 8; Praha 1: NEOLUXOR, Na Poti- i 25, LINDE Praha, a. s., Opletalova 35, NEOLUXOR s.r. 0., Vaclavské nam. 41; Praha 4: SEVT, a. s., Jihlavska 405; Praha 6: PPP - Staikova Isabela, PuSkinovo nam. 17, PERIODIKA, Komornické 6; Praha 8: Specializovana prodejna Sbirky zékond, Sokolovské 35, tel.: 224 813 548; Praha 9: Abonentni tiskovy servis-Ing. Urban, Jabloneck4 362, po—pa 7-12 hod., tel.: 286 888 382, e-mail: [email protected], DOVOZ TISKU SUWECO CZ, Kleéakova 347; Praha 10: BMSS START, s.r. 0., Vinohradska 190, MONITOR CZ, s.r. 0., Tfebohosticka 5, tel.: 283 872 605; Péerov: Odborné knihkupectvi, BartoSova 9, Jana Honkov4a-YAHO-i-centrum, Komenského 38; Sokolov: KAMA, Kalousek Milan, K. H. Borovského 22, tel./fax: 352 605 959; Tabor: Milada Simonové - EMU, Zavadilska 786; Teplice: Knihkupectvi L & N, Kapelni 4; Usti nad Labem: PNS Grosso s.1r.0., Havitska 327, tel: 475 259 032, fax: 475 259 029, Kartoon, s.r.0. Solvayova 1597/3, Vazby a dopliiovani Sbirek zékoni véetné dopravy zdarma, tel.+fax: 475 501 773, www.kartoon.cz, e-mail: [email protected]; Z4bieh: Mgr. Ivana Patkova, Zizkova 45; Zatec: Simona Novotna, Brazda-pro- dejna u pivovaru, Zizkovo nam. 76, Jindtich Prochazka, Bezdékov 89 - Vazby Sbirek, tel.: 415 712 904. Distribuéni podminky predplatného: jednotlivé stky jsou expedovany neprodlené po dodani z tiskarny. Objednavky nového piedplatného jsou vytizovany do 15 dnt a pravidelné dodavky jsou za- hajovany od nejbliz8i éastky po ovéteni thrady piedplatného nebo jeho zdlohy. Castky vy$lé v dobé od zaevidovani ptedplatného do jeho thrady jsou doposilany jednorazové. Zmény adres a poétu odebiranych vytiski jsou provadény do 15 dni. Reklamace: informace na tel. disle 516 205 175. V pisemném styku védy uvadéte ICO (pravnickd osoba), rodné Cislo (fyzick4 osoba). Poddvani novinovych zdsilek povoleno Ceskou poStou, s. py Odstépny zavod Jizni Morava Reditelstvi v Brné &. j. P/2-4463/95 ze dne 8. 11. 1995.