Czech Republic - Estonia Tax Treaty

Valjaandja: Riigikogu

Akti lik: valisleping Teksti lik: algtekst Jéustumise kp: 26.05.1995 Avaldamismarge: RT II 1995, 1, 1

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltmaksustamise vialtimise ning maksudest hoidumise tékestamise leping

Vastu voetud 24.10.1994

(6) 11.12.2008 16:00 Lepingu ratifitseerimise seadus

Valisministeeriumi teadaanne valislepingu j6ustumise kohta

Mitteametlik télge Eesti Vabariik ja TSehhi Vabariik,

soovides sdlmida lepingut tulu- ja kapitalimaksudega topeltmaksustamise valtimiseks ning maksudest hoidumise tokestamiseks,

leppisid kokku jargnevas:

1. artikkel. Isikuline holme

Kaesolev leping kehtib isikute suhtes, kes on tihe véi mélema lepinguosalise riigi residendid. 2. artikkel. Lepingualused maksud

1. Kaesolev leping kehtib lepinguosalise riigi, tema riiklike alltiksuste v6i kohalike omavalitsuste poolt kehtestatud tulu- ja kapitalimaksude suhtes, s6ltumata nende sissendudmise viisist.

2. Tulu- ja kapitalimaksudena kasitletakse makse, mis on kehtestatud kogutulule, kogukapitalile, v6i tulu ja kapitali koostisosadele, sealhulgas makse vallas- v6i kinnisvara v6drandamisest saadud tulule, samuti ka makse kapitali vaartuse kasvule.

3. Kehtestatud maksud, mille suhtes lepingut rakendatakse, on:

a) Eesti Vabariigis: (i) tulumaks; (i1) maamaks; (edaspidi Eesti maks);

b) TSehhi Vabariigis: (i) fiiiisilise isiku tulumaks (dan z prijmt fyzickych osob); (i) juriidilise isiku tulumaks (dafi z prijmt pravnickych osob); (ii1) kinnisvaramaks (dai z nemovitosti);

(edaspidi TSehhi maks). 4. Leping kehtib ka iga samase v6i olemuslikult samalaadse maksu kohta, mis on kehtestatud parast kaesoleva lepingu allakirjutamise kuupdeva lisaks juba kehtivatele maksudele v6i nende asemel. Lepinguosaliste riikide kompetentsed ametivéimud teatavad iiksteisele igast tahtsamast muudatusest, mis on tehtud nende vastavates maksuseadustes.

3. artikkel. Pohimdisted

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 1/19 1. Kaesoleva lepingu méttes, kui kontekst ei néua teisiti:

a) moiste «Eesti» tahistab Eesti Vabariiki ja, kasutatuna geograafilises mGttes, tahistab Eesti territooriumi ja muid Eesti territoriaalvetega kiilgnevaid alasid, kus Eesti voib Eesti seaduste alusel ja kooskélas rahvusvahelise digusega kasutada digusi merepdhja, maapdue ning neis leiduvate loodusvarade suhtes;

b) méiste «TSehhi Vabariik» tahistab TSehhi Vabariigi territooriumi, kus TSehhi Vabariik vib TSehhi seaduste alusel ja kooskélas rahvusvahelise 6igusega kasutada oma suveraanseid digusi;

c) méisted «lepinguosaline riik» ja «teine lepinguosaline riik» tahistavad Eestit v6i TSehhi Vabariiki, nii nagu kontekst seda nduab;

d) méiste «isik» hdlmab fitiisilist isikut, kompaniid ja muud isikute tihendust;

e) méiste «kompanii» taéhistab korporatiivset tihendust v6i tiksust, keda maksustamise eesmargil kasitletakse korporatiivse tihendusena;

f) méisted «lepinguosalise riigi ettevdte» ja «teise lepinguosalise riigi ettevéte» tahistavad vastavalt lepinguosalise riigi residendi ettevotet ja teise lepinguosalise riigi residendi ettevotet;

g) méiste «kodanik» téhistab:

(i) lepinguosalise riigi kodakondsust omavat fiiiisilist isikut;

(i1) juriidilist isikut, majandusithingut v6i assotsiatsiooni, kelle staatus on maaratletud lepinguosalises riigis kehtivate seadustega;

h) méiste «rahvusvaheline transport» tahistab lepinguosalise riigi ettevdtte mere- v6i Shutransporti, valja arvatud juhul, kui mere- v6i Shutransport toimub ainult teise lepinguosalise riigi piirides;

1. méiste «kompetentne ametivdim» tahistab: (i) Eestis rahandusministrit v6i tema volitatud esindajat; (ii) TSehhi Vabariigi rahandusministrit v6i tema volitatud esindajat.

2. Kui lepinguosaline riik kasutab lepingu rakendamisel teisi, siin defineerimata méisteid, siis on neil, kui kontekst ei néua teisiti, tahendus, mis neil on selle riigi seaduse alusel vastavate maksude kohta, mille suhtes leping kehtib.

4, artikkel. Resident

1. Kaesoleva lepingu méttes tahistab méiste «lepinguosalise riigi resident» isikut, kellel on selle riigi seaduste alusel maksukohustus elukoha, residentsuse, juhtimiskeskuse, registreerimiskoha vGi m6ne muu sarnase kriteeriumi t6ttu. Méiste ei hdlma isikut, kellel on selles rigis maksukohustus ainult seal asuvate tuluallikate v6i kapitali t6ttu.

Kaesoleva lepingu mottes kasitletakse lepinguosalise riigi valitsust, tema niklikke alliiksusi ja kohalikke omavalitsusi selle lepinguosalise riigi residendina.

2. Kui 1. ldike satete kohaselt on fitisiline isik m6lema lepinguosalise riigi resident, siis méaratakse tema staatus jargnevalt:

a) teda loetakse residendiks riigis, kus tal on alaline elukoht; kui tal on alaline elukoht mélemas riigis, siis loetakse teda residendiks riigis, kellega tal on otsesemad isiklikud ja majanduslikud sidemed (eluliste huvide keskus);

b) kui riiki, kus on tema eluliste huvide keskus, ei ole vimalik kindlaks madrata, v6i kui tal puudub alaline elukoht kummaski riigis, siis loetakse teda residendiks riigis, kus ta korduvalt viibib;

c) kui ta viibib korduvalt mélemas riigis v6i ei viibi korduvalt neist kummaski, siis loetakse teda residendiks riigis, kelle kodanik ta on;

d) kui ta on mélema riigi kodanik v6i ei ole kummagi riigi kodanik, siis lahendatakse see kiisimus lepinguosaliste riikide kompetentsete ametivdimude vastastikusel kokkuleppel.

3. Kui 1. like satete kohaselt on isik, kes e1 ole fiitisiline isik, mélema lepinguosalise riigi resident, siis pittiavad lepinguosaliste riikide kompetentsed ametivdimud lahendada seda ktisimust vastastikuse kokkuleppe teel ja otsustada lepingu rakendamise iile sellise isiku suhtes.

4. artikkel. Alaline tegevuskoht

5. Kaesoleva lepingu méttes tahistab mdiste «alaline tegevuskoht» aritegevuse kindlat asukohta, mille kaudu taielikult v6i osaliselt toimub ettevétte dritegevus.

6. Mdiste «alaline tegevuskoht» hélmab sealhulgas: a) juhtimiskeskust,

b) haruettevitet;

c) kontorit;

d) tehast;

Leht 2/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... e) tédkoda, ja f) kaevandust, nafta- vi gaasipuurauku, karjaari v6i monda teist loodusvarade kasutuselevétu kohta.

3. Mdiste «alaline tegevuskoht» hdlmab samuti:

a) ehitusplatsi, ehitus-, montaaZi- véi seadmestamisprojekti v6i sellega seotud jarelevalve vii konsultatsioonialast tegevust, kuid seda ainult juhul, kui selline plats, projekt v6i tegevus kestab kauem kui kuus kuud;

b) lepinguosalise riigi ettev6tte poolt té6vGtjate véi muu personali kaudu teenuste osutamist, sealhulgas konsultatsiooni- v6i juhtimisteenuste osutamist, kuid seda ainult juhul, kui sellise iseloomuga tegevus kestab teise lepinguosalise riigi territooriumil ajavahemiku v6i ajavahemike jooksul kokku rohkem kui kuus kuud mone kaheteistktimnekuulise perioodi valtel.

4. Olenemata kdesoleva artikli eelnevatest satetest ei hdlma méiste «alaline tegevuskoht» alljargnevat:

a) voimsuste kasutamine ettevottele kuuluvate kaupade ainult ladustamise, valjapaneku véi kohaletoimetamise eesmargil;

b) ettevéttele kuuluvate kaubavarude hoidmine ainult ladustamise, valjapaneku véi kohaletoimetamise eesmargil;

c) ettevdttele kuuluvate kaubavarude hoidmine ainult tédtlemise eesmargil teise ettevotte poollt;

d) aritegevuse kindla asukoha pidamine ainult ettevdttele vajalike kaupade ostmise véi informatsiooni kogumise eesmargil;

e) aritegevuse kindla asukoha pidamine ainult ettevotte toimimiseks vajaliku reklaamitegevuse, informatsiooni hankimise, teadusliku uuringu v6i muu samataolise ettevalmistava véi abistava iseloomuga tegevuse eesmargil; f) dritegevuse kindla asukoha pidamine ainult seoses punktides a kuni e loetletud tegevuste kombinatsiooniga, eeldades, et kogu kindla asukoha dritegevus, mis sellest kombinatsioonist tuleneb, on ettevalmistava véi abistava iseloomuga.

5. Olenemata 1. ja 2. léike satetest, kui isik, kes ei ole sdltumatu esindaja staatuses vastavalt 6. loikele, tegutseb ettevétte nimel ning on volitatud s6lmima, ja s6lmib korduvalt lepinguosalises riigis ettev6tte nimel lepinguid, loetakse sel ettevittel olevat alaline tegevuskoht selles riigis kdigi sellise isiku poolt ettevdtte jaoks sooritatud tegevuste suhtes juhul, kui sellise isiku tegevus ei vasta 4. dikes loetletud tegevustele, mis oleksid toimunud aritegevuse kindla asukoha kaudu ja mis ei muudaks seda aritegevuse kindlat asukohta vastavalt selle like satetele alaliseks tegevuskohaks.

6. Ettevéttel ei loeta olevat lepinguosalises riigis alalist tegevuskohta ainult selles riigis maakleri, tavalise vahendaja v6i mone teise sdltumatu esindaja kaudu toimuva 4ritegevuse suhtes eeldusel, et sellised isikud tegutsevad aritegevuseks ettenahtud korras. Seejuures, kui sellise esindaja tegevus toimub taielikult v6i peaaegu taielikult selle ettevdtte kasuks, siis ei loeta teda kdesoleva léike mttes sdltumatuks esindajaks.

7. Asjaolu, et kompanii, kes on lepinguosalise riigi resident, kontrollib kompaniid véi on kontrollitav kompanii poolt, kes on teise lepinguosalise riigi resident, véi kelle aritegevus toimub selles teises riigis (alalise tegevuskoha kaudu véi ménel muul viisil), ei muuda iseenesest kumbagi kompaniid iiksteise suhtes alaliseks tegevuskohaks.

8. artikkel. Kinnisvaratulu

9. Lepinguosalise riigi residendi poolt teises lepinguosalises riigis olevast kinnisvarast saadud tulu (sealhulgas tulu péllumajandusest ja metsandusest) vGidakse maksustada selles teises riigis.

10. Mdistel «kinnisvara» on taéhendus, mis tal on selle lepinguosalise riigi seaduse alusel, kus mainitud vara tegelikult asub. Méiste hélmab igal juhul kinnisvara paraldisi, p6llumajanduses ja metsanduses kasutatavat sisseseadet ning eluskarja, maaomandit kasitleva iildise seadusega sdtestatud digusi, optsioone ja muid samalaadseid kinnisvara omandamise digusi, kinnisvara kasutamisdigusi ja Gigusi muutuvatele v6i ptisivatele valjamaksetele t66 v6i diguse eest t6dle maavarade leiukohtade, allikate ja teiste loodusvaradega; laevu, kaatreid ja Shusdidukeid ei kdsitleta kinnisvarana.

11. 1. léike satted kehtivad kinnisvara otsesest kasutamisest, rendile andmisest v6i m6nel muul viisil kinnisvara kasutamisest saadud tulu, aga ka kinnisvara v6Grandamisest saadud tulu kohta.

12. Kui aktsiate v6i muude korporatiivsete Siguste omamine kompaniis annab selliste aktsiate vdi korporatiivsete diguste omanikule diguse kompaniile kuuluvale kinnisvarale, siis v6idakse selle Siguse otsesest kasutamisest, rendile andmisest v6i ménel muul viisil kasutamisest saadud tulu maksustada selles lepinguosalises riigis, kus kinnisvara asub.

13. 1. ja 3. loike satted kehtivad ka ettev6tte kinnisvarast ja eraviisilises teenistuses kasutatavast kinnisvarast saadud tulu kohta.

14. artikkel. Arikasumid

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 3/19 1. Lepinguosalise riigi ettevétte kasumid maksustatakse ainult selles riigis, kui ettevOtte 4ritegevus ei toimu teises lepinguosalises riigis asuva alalise tegevuskoha kaudu. Kui ettevétte aritegevus to1mub eelpool mainitud viisil, sis v6idakse ettevdtte kasumeid maksustada teises riigis, kuid ainult seda osa kasumitest, mis kuulub sellele alalisele tegevuskohale.

2. Olenevalt 3. ldike satetest, kui lepinguosalise riigi ettev6tte aritegevus toimub teises lepinguosalises riigis asuva alalise tegevuskoha kaudu, siis loetakse kummaski lepinguosalises riigis sellele alalisele tegevuskohale kuuluvaks kasumid, mis tegevuskoht oleks vinud saada iseseisva ettev6ttena, kes osaleb samade véi samalaadsete tingimuste alusel samadel v6i samalaadsetel tegevusaladel ja on taiesti iseseisev oma suhetes ettevottega, kelle alaline tegevuskoht ta on.

3. Alalise tegevuskoha kasumite médramisel lubatakse kuludena maha arvata kulusid, mis on tekkinud alalise tegevuskoha t6ttu, sealhulgas juhtimise ja administreerimisega tekkinud kulud, seda kas riigis, kus alaline tegevuskoht asub, véi mujal. Lepinguosalise riigi poolt mahaarvatavatena lubatud kulud hélmavad ainult kulusid, mis on selle riigi sisemaiste seaduste alusel mahaarvatavad.

4. Niivérd kui alalisele tegevuskohale kuuluvaid kasumeid mdaratakse lepinguosalise riigi poolt jargitava tava kohaselt ettevétte kogukasumite jaotamise alusel tema erinevate osade vahel, ei takista 2. ldike iikski sate maadramast maksustatavaid kasumeid selles lepinguosalises riigis kasutatava jaotusmeetodi jargi; seeyuures peab kasutatav jaotusmeetod olema selline, et tulemus oleks kooskGlas kdesoleva artikli pohimdtetega.

5. Kasumeid ei loeta alalisele tegevuskohale kuuluvaks ainutiksi pohjusel, et see alaline tegevuskoht ostab ettevotte jaoks kaupu.

6. Eelnevate ldigete mdttes mdaratakse alalisele tegevuskohale kuuluvad kasumid igal aastal sama meetodi alusel, valja arvatud juhul, kui on olemas sobiv ja killaldane péhjus vastupidiseks.

7. Kui kasumid hdlmavad tululiike, mida kasitletakse eraldi kaesoleva lepingu teistes artiklites, siis rakendatakse nende artiklite satteid s6ltumata kdesoleva artikli satetest.

8. artikkel. Rahvusvaheline transport

9. Lepinguosalise riigi ettevétte rahvusvahelisest mere- v6i Shutranspordist saadud kasumid maksustatakse ainult selles riigis.

10. 1. ldike satted kehtivad ka kasumitele, mis on saadud osalusest puulis, iihisdritegevuses v6i rahvusvahelises transpordiorganisatsioonis.

11. artikkel. Assotsieerunud ettevitted

Kui

a) lepinguosalise nigi ettevite osaleb otseselt vi kaudselt teise lepinguosalise riigi ettevdtte juhtimises, kontrollimises véi kapitalis, v6i kui

b) samad isikud osalevad otseselt vi kaudselt lepinguosalise riigi ja teise lepinguosalise riigi ettevdtte juhtimises, kontrollimises v6i kapitalis,

ja kui kummalgi juhul maaratakse v6i lepitakse kahe ettevétte vahelistes kaubanduslikes v6i finantssuhetes kokku iseseisvate ettevotete vahelistest suhetest erinevate tingimuste suhtes, v6idakse lugeda kasumid, mis oleksid ilma nende tingimusteta lisandunud tihele nendest ettevétetest, kuid mis nende tingimuste t6ttu ei lisandunud, selle ettevdtte kasumite hulka ja vastavalt ka maksustada.

10. artikkel. Dividendid

11. Dividende, mida kompanii, kes on lepinguosalise riigi resident, maksab teise lepinguosalise riigi residendile, véidakse maksustada nimetatud teises riigis.

12. Seejuures véidakse neid dividende maksustada ka selles lepinguosalises riigis ja vastavalt selle riigi seadustele, kus dividende maksev kompanii on resident, aga kui dividendide saaja on dividendide kasusaav omanik, siis ei tileta dividendidelt v6etav maks:

a) 5 protsenti dividendide brutosummast, kui kasusaav omanik on kompanii (kes ei ole majandusiihing), kellele otseselt kuulub vahemalt 25 protsenti dividende maksva kompanii kapitalist;

b) 15 protsenti dividendide brutosummast k6igil teistel juhtudel.

Lepinguosaliste riikide kompetentsed ametiv6imud véivad vastastikuse kokkuleppe teel kindlaks maarata selliste piirangute rakendamise korra.

Kaesolev ldige ei méjuta kompanii nende kasumite maksustamist, millest dividende makstakse. 3. Kaesolevas artiklis kasutatuna tahistab mdiste «dividendid» tulu aktsiatest v6i1 muudest digustest, mis ei ole

vélanéuded, kasumis osalemisest, tulu teistest korporatiivsetest Sigustest, mida selle riigi seaduste jargi, kus dividende jaotav kompanii on resident, kasitletakse maksustamisel tuluna aktsiatest.

Leht 4/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... 4. 1. ja 2. léike satted ei kehti, kui dividendide kasusaava omaniku, kes on lepinguosalise riigi resident, aritegevus toimub teises lepinguosalises riigis, kus dividende maksev kompanii on resident, seal asuva alalise tegevuskoha kaudu, v6i ta tegutseb nimetatud teises riigis eraviisiliselt seal asuva kindla asukoha kaudu ja osalus, mille alusel dividende makstakse, on tegelikult seotud sellise alalise tegevuskoha véi kindla asukohaga. Sel juhul kehtivad vastavalt 7. artikli v6i 14. artikli satted.

5. Kui kompanii, kes on lepinguosalise riigi resident, saab kasumeid vii tulu teisest lepinguosalisest riigist, siis ei saa see nimetatud rik kehtestada maksu kompanii poolt makstavatele dividendidele, valja arvatud juhul, kui dividende makstakse selle teise riigi residendile véi kui osalus, mille alusel dividende makstakse, on tegelikult seotud selles teises riigis asuva alalise tegevuskoha vii kindla asukohaga, ega saa allutada kompanii jaotamata kasumeid maksule kompanii jaotamata kasumitelt, isegi kui makstavad dividendid v6i jaotamata kasumid koosnevad taielikult v61 osaliselt nimetatud teises riigis tekkinud tulust v6i kasumitest.

6. artikkel. Intressid

7. Intressid, mis tekivad lepinguosalises riigis ja mida makstakse teise lepinguosalise riigi residendile, véidakse maksustada nimetatud teises riigis.

8. Seejuures voidakse neid intresse maksustada ka selles lepinguosalises riigis ja vastavalt selle riigi seadustele, kus intressid tekivad, aga kui intresside saaja on intresside kasusaav omanik, siis ei iileta intressidelt vGetav maks 10 protsenti intresside brutosummast.

Lepinguosaliste riikide kompetentsed ametivéimud vGivad vastastikuse kokkuleppe teel kindlaks maarata selle plirangu rakendamise korra.

3. Olenemata 2. ldike satetest on lepinguosalises riigis tekkinud intressid, mille saajaks ja kasusaavaks omanikuks on teise lepinguosalise riigi valitsus, sealhulgas tema niklikud alltiksused ja kohalikud omavalitsused, keskpank v6i taielikult sellele valitsusele kuuluv finantsinstitutsioon, v6i selle valitsuse poolt garanteeritud laenudest saadud intressid, vabastatud esimesena mainitud riigi maksust.

4. Kaesolevas artiklis kasutatuna taéhistab mGiste «intressid» tulu igat liiki vGlanGuetest, mis on v6i ei ole tagatud hiipoteegiga ja Sigusega osaleda v6i mitte osaleda vélgniku kasumites, eriti aga tulu valitsuse vaartpaberitest ja tulu v6lakohustustest ning obligatsioonidest, sealhulgas selliste vadrtpaberite, vGlakohustuste ja obligatsioonidega kaasnevatest preemiatest ning auhindadest. Kaéesoleva artikli mottes ei kasitleta intressidena viivist hilinenud maksetelt.

5. 1., 2. ja 3. like satted ei kehti, kui intresside kasusaava omaniku, kes on lepinguosalise riigi resident, aritegevus toimub teises lepinguosalises riigis, kus intressid tekivad, seal asuva alalise tegevuskoha kaudu,

véi kui ta tegutseb teises riigis eraviisiliselt seal asuva kindla asukoha kaudu ja vGlanéue, mille eest intresse makstakse, on tegelikult seotud sellise alalise tegevuskoha véi kindla asukohaga. Sel juhul kehtivad vastavalt 7. artikli v6i 14. artikli satted.

6. Intresse loetakse tekkinuks lepinguosalises riigis, kui maksja on selle riigi resident. Seejuures, kui intresse maksval isikul, kes on véi ei ole lepinguosalise riigi resident, on lepinguosalises riigis alaline tegevuskoht v6i kindel asukoht, millega seoses tekkis vélgnevus, millelt intresse makstakse, ning nende intressidega koormatakse alalist tegevuskohta v6i kindlat asukohta, siis loetakse neid intresse tekkinuks riigis, kus asub alaline tegevuskoht véi kindel asukoht.

7. Kui intresside maksja ja kasusaava omaniku véi nende mélema ja mone teise isiku vaheliste erisuhete

t6ttu vastava v6landude eest makstavate intresside summa tiletab summa, mis oleks maksja ja kasusaava omaniku vahel kokku lepitud selliste suhete puudumisel, siis kehtivad kéesoleva artikli sétted ainult viimati mainitud summa kohta. Sel juhul kuulub maksete liigosa maksustamisele vastavalt kummagi lepinguosalise riigi seadustele, arvestades kdesoleva lepingu teisi satteid.

12. artikkel. Autoritasu (kasutusmaks)

13. Autoritasu (kasutusmaks), mis tekib lepinguosalises riigis ja mida makstakse teise lepinguosalise riigi residendile, véidakse maksustada nimetatud teises riigis.

14. Seejuures voidakse selline autoritasu maksustada ka selles lepinguosalises riigis ja vastavalt selle riigi seadustele, kus see tekib, aga kui autoritasu saaja on tasu kasusaav omanik, siis ei tileta autoritasult vetav maks 10 protsenti selle brutosummast.

Lepinguosaliste riikide kompetentsed ametivéimud vGivad vastastikuse kokkuleppe teel kindlaks maarata selle plirangu rakendamise korra.

3. Kaesolevas artiklis kasutatuna tahistab méiste «autoritasu (kasutusmaks)» igat liiki makseid, mida saadakse tasuna kasutamise eest v6i diguse eest kasutada kirjanduslike, kunstiliste véi teaduslike tédde, sealhulgas

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 5/19 kinofilmide ja raadio- vi televisioonisaadete salvestiste autoridigusi, patente, kaubamarke, disaine v6i mudeleid, plaane, salajasi valemeid vi protsesse, v6i kasutamise eest vGi Siguse eest kasutada tédstuslikku, kaubanduslikku v6i teadusalast sisseseadet, vdi t6éstuslikku, kaubanduslikku v6i teadusalast kogemust puudutavat informatsiooni.

4. 1. ja 2. léike satted ei kehti, kui autoritasu kasusaava omaniku, kes on lepinguosalise riigi resident, dritegevus toimub teises lepinguosalises riigis, kus autoritasu tekib, seal asuva alalise tegevuskoha kaudu, véi kui ta tegutseb teises niigis eraviisiliselt seal asuva kindla asukoha kaudu, ja digus v6i vara, mille eest autoritasu makstakse, on tegelikult seotud sellise alalise tegevuskoha véi kindla asukohaga. Sel juhul kehtivad vastavalt 7. artikli v6i 14. artikli satted.

5. Autoritasu loetakse tekkinuks lepinguosalises riigis, kui maksja on selle riigi resident. Seejuures, kui autoritasu maksval isikul, kes on vii e1 ole lepinguosalise riigi resident, on lepinguosalises riigis alaline tegevuskoht véi kindel asukoht, millega seoses tekkis kohustus maksta autoritasu, ning sellega koormatakse alalist tegevuskohta v6i kindlat asukohta, siis loetakse autoritasu tekkinuks riigis, kus asub alaline tegevuskoht v6i kindel asukoht.

6. Kui autoritasu maksja ja kasusaava omaniku, véi nende mélema ja mone teise isiku vaheliste erisuhete téttu kasutamise, Siguse vGi informatsiooni eest makstava tasu summa tiletab summa, mis oleks maksja ning kasusaava omaniku vahel kokku lepitud selliste suhete puudumisel, siis kehtivad kéesoleva artikli satted ainult viimati mainitud summa kohta. Sel juhul kuulub maksete liigosa maksustamisele vastavalt kummagi lepinguosalise riigi seadustele, arvestades kaéesoleva lepingu teisi satteid.

7. artikkel. Kapitali juurdekasv

8. Lepinguosalise riigi residendi poolt saadud kapitali juurdekasvu 6. artiklis kasitletud ja teises lepinguosalises riigis paikneva kinnisvara v6drandamisel v6i aktsiate v6drandamisel kompaniis, mille vara koosneb pdhiliselt sellisest varast, vGidakse maksustada nimetatud teises riigis.

9. Kapitali juurdekasvu vallasvara v66randamisel, mis moodustab osa lepinguosalise riigi ettevGtte teises lepinguosalises riigis asuva alalise tegevuskoha aritegevuses kasutatavast varast v6i lepinguosalise riigi residendi teises lepinguosalises riigis toimuvaks eraviisiliseks teenistuseks vajaliku kindla asukoha vallasvarast, sealhulgas kapitalijuurdekasvu sellise alalise tegevuskoha (eraldi v6i koos kogu ettev6ttega) v6i kindla asukoha véérandamisel, véidakse maksustada selles teises riigis.

10. Kapitali juurdekasvu, mis on saadud lepinguosalise riigi ettev6tte poolt rahvusvahelises transpordis kasutatavate mere- véi Shusdidukite vGi selliste mere- v6i Shusdidukite ekspluateerimiseks vajaliku vallasvara véérandamisel, maksustatakse ainult nimetatud riigis.

11. Kapitali juurdekasvu iga muu vara vG6randamisel, mida ei ole kasitletud 1., 2. ja 3. l6ikes, maksustatakse ainult selles lepinguosalises riigis, kus v6drandaja on resident.

12. artikkel. Eraviisiline teenistus

13. Tulu, mida lepinguosalise riigi residendist fiitisiline isik saab kutsealasest teenistusest v61 muust eraviisilise iseloomuga tegevusest, maksustatakse ainult selles riigis, kui tal ei ole teises lepinguosalises riigis oma tegevuseks pidevalt vajalikku kindlat asukohta. Kui tal on vi oli selline kindel asukoht, siis véidakse tulu maksustada teises lepinguosalises riigis, kuid ainult selles osas, mis kuulub sellele kindlale asukohale. Kaesoleva léike méttes, kui fitisiline isik viibib lepinguosalises riigis the véi mitme ajavahemiku jooksul kokku rohkem kui 183 péeva méne kaheteistkiimnekuulise perioodi valtel, mis algab v6i l6peb vastaval rahandusaastal, siis loetakse tal selles riigis sellel aastal olevat kindel asukoht.

14. Mdiste «kutsealane teenistus» hdlmab eriti eraviisilist teadus-, kirjandus-, kunsti-, kasvatus- vi haridusalast tegevust, aga ka arstide, juristide, inseneride, arhitektide, hambaarstide ja raamatupidajate eraviisilist tegevust.

15. artikkel. Palgateenistus

16. Olenevalt 16., 18., 19. ja 20. artikli saitetest maksustatakse lepinguosalise nigi residendi poolt saadud palk, tédétasu ning muud taolised teenistuse eest saadud tasud ainult selles riigis, kui teenistus ei ole toimunud teises lepinguosalises riigis. Vastasel juhul vdidakse teises riigis toimunud teenistuse eest saadud tasu ka maksustada selles teises riigis.

17. Olenemata 1. ldike satetest maksustatakse lepinguosalise riigi residendi poolt teises lepinguosalises rigis teenistuse eest saadud tasu ainult esimesena mainitud riigis, kui kdik jargmised tingimused on taidetud:

a) tasu saaja viibib teises riigis the v6i mitme ajavahemiku jooksul, mis ei iileta kokku 183 péeva mone kaheteistkiimnekuulise perioodi valtel, mis algab vdi l6peb vastaval rahandusaastal ja

b) tasu maksab tédandja véi tasu makstakse tédandja nimel, kes ei ole selle teise riigi resident ning

c) tasuga ei koormata alalist tegevuskohta ega kindlat asukohta, mis tédandjal on teises riigis.

3. Olenemata kéesoleva artikli eelnevatest satetest vidakse lepinguosalise riigi residendi poolt rahvusvahelises transpordis kasutatavatel mere- v6i Shusdidukitel toimunud teenistuse eest saadud tasu maksustada selles riigis.

Leht 6/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... 16. artikkel. Juhatuse liikmete t66tasud

Juhatuse liikmete té6tasud ja muud taolised valjamaksed, mida lepinguosalise riigi resident saab teise lepinguosalise riigi residendist kompanii juhatuse véi muu samalaadse organi liikmena, véidakse maksustada selles teises riigis.

17. artikkel. Kunstnikud ja sportlased

18. Olenemata 14. ja 15. artikli saétetest v6idakse lepinguosalise riigi residendi teatris, kinos, raadios v6i televisioonis kunstnikuna véi muusiku v6i sportlasena teises lepinguosalises riigis toLmuvast isiklikust tegevusest saadud tulu maksustada selles teises riigis.

19. Kui kunstniku v6i sportlase isiklikust tegevusest tekkinud tulu ei saa kunstnik véi sportlane, vaid m6ni teine isik, siis voidakse seda tulu, olenemata 7., 14. ja 15. artikli sdétetest, maksustada lepinguosalises riigis, kus kunstniku v6i sportlase tegevus on toimunud.

20. 1. ja 2. léike satted ei kehti tulu suhtes, mida saadakse kunstniku véi sportlase poolt lepinguosalises riigis toimuvast tegevusest, kui seda finantseeritakse taielikult v6i pohiliselt teise lepinguosalise nigi riiklikest fondidest, riikliku alliiksuse véi kohaliku omavalitsuse poolTt.

21. artikkel. Pensionid

Olenevalt 19. artikli 2. like sétetest maksustatakse lepinguosalise riigi residendile eelnenud teenistuse eest makstavad pensionid ja muud samalaadsed valjamaksed ainult selles riigis.

19. artikkel. Riigiteenistus

20. a) Tasu, mis ei ole pension, ja mida lepinguosalise riigi, riikliku alliiksuse v6i kohaliku omavalitsuse,

v6i selle riigi, riikliku alliiksuse v6i kohaliku omavalitsuse asutuse v6i neile taielikult kuuluva iiksuse poolt makstakse fittisilisele isikule selle riigi, alliiksuse, omavalitsuse, asutuse vi iiksuse palgateenistuses oleku eest, maksustatakse ainult selles riigis.

b) Seejuures maksustatakse seda tasu ainult teises lepinguosalises riigis, kui teenistus on toimunud selles riigis ja kui fittisiline isik on selle riigi resident, kes:

(i) on antud riigi kodanik, véi

(i1) kellest ei saanud antud riigi residenti ainult teenistuse eesmargil.

2. a) Pensioni, mida lepinguosalise riigi, riikliku alliiksuse v6i kohaliku omavalitsuse, v6i selle riigi, riikliku allikksuse v6i kohaliku omavalitsuse asutuse v6i neile taielikult kuuluva tiksuse poolt véi nende poolt loodud fondidest makstakse fiiisilisele isikule selle riigi, alltiksuse, omavalitsuse, asutuse vGi tiksuse teenistuses oleku eest, maksustatakse ainult selles riigis.

b) Seejuures maksustatakse seda pensioni ainult teises lepinguosalises riigis, kui fitiisiline isik on selle rigi resident ja kodanik.

3. Tasude ja pensionide suhtes, mis on saadud lepinguosalise riigi, riikliku alltiksuse véi kohaliku omavalitsuse, v6i selle riigi, riikliku alliiksuse vi kohaliku omavalitsuse asutuse v6i neile taielikult kuuluva tiksuse aritegevusega seotud teenistuse eest, kehtivad 15., 16. ja 18. artikli satted.

4. artikkel. Ulidpilased, professorid ja teadurid

5. Ulidpilase v6i praktikandi, kes on véi oli vahetult enne lepinguosalises riigis viibimist teise lepinguosalise riigi resident ja kes viibib esimesena mainitud riigis ainult Spingute v6i praktiseerimise eesmargil, tilalpidamiseks, Spinguteks véi praktiseerimiseks saadud valjamakseid e1 maksustata selles riigis tingimusel, et need valjamaksed parinevad valjaspool seda riiki asuvatest allikatest.

6. Fiitisiline isik, kes viibib lepinguosalises riigis 6petamise v6i uuringute eesmargil selle lepinguosalise riigi tilikoolis, kolledZis v6i muus tunnustatud Sppeasutuses, ja kes on vii oli vahetult enne seda teise lepinguosalise riigi resident, vabastatakse esimesena mainitud lepinguosalises riigis sellise Spetamise v6i uuringute eest saadud tasu maksustamisest kuni kaheaastase perioodi valtel alates tema esimesest sel eesmargil tehtud kiilastusest.

7. Kaesoleva artikli 2. léike satted ei kehti tulu suhtes, mida saadakse fittisilise isiku poolt mitte riiklikes, vaid pohiliselt teatud isiku v6i isikute erahuvides to1munud uurimistiéé eest.

8. artikkel. Muu tulu

9. Lepinguosalise riigi residendi poolt saadud tulu, mida kdéesoleva lepingu eelmistes artiklites ei ole kasitletud, maksustatakse ainult selles riigis, olenemata sellest, kus tulud tekivad.

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 7/19 2. 1. léike satted ei kehti tulu kohta, mis ei ole 6. artikli 2. l6ikes mdaratletud kinnisvaratulu, kui sellise

tulu saaja, kes on lepinguosalise riigi resident, aritegevus toimub teises lepinguosalises riigis asuva alalise tegevuskoha kaudu, v6i kelle eraviisiline teenistus toimub teises lepinguosalises riigis asuva kindla asukoha kaudu, ja digused v6i vara, millega seoses tulu saadakse, on tegelikult seotud sellise alalise tegevuskoha véi kindla asukohaga. Sel juhul kehtivad vastavalt 7. artikli v6i 14. artikli satted.

22. artikkel. Kapital

23. Kapitali, mis koosneb lepinguosalise riigi residendile kuuluvast kinnisvarast vastavalt 6. artiklile ja mis asub teises lepinguosalises riigis, v6idakse maksustada selles teises riigis.

24. Kapitali, mis koosneb vallasvarast ning moodustab osa lepinguosalise riigi ettev6tte teises lepinguosalises riigis asuva alalise tegevuskoha dritegevuse varast, vGi lepinguosalise riigi teises lepinguosalises riigis eraviisiliselt tegutseva residendi kindla asukoha vallasvarast, voidakse maksustada nimetatud teises riigis.

25. Kapitali, mis koosneb lepinguosalise riigi ettevétte poolt rahvusvahelises transpordis kasutatavatest mere- ja dhusdidukitest ja selliste mere- ja Shusdidukite ekspluateerimiseks vajalikust vallasvarast, maksustatakse ainult selles riigis.

26. Lepinguosalise riigi residendi kapitali kdiki muid koostisosi maksustatakse ainult selles riigis.

27. artikkel. Topeltmaksustamise viltimine

28. Eesti residendi puhul valditakse topeltmaksustamist jargnevalt:

a) Kui Eesti resident saab tulu véi omab kapitali, mida vastavalt kdes-olevale lepingule véidakse maksustada TSehhi Vabariigis ja kui tema kodumaises seadusandluses puudub enamsoodustatud kasitlus, siis v6imaldab Eesti:

(i) mahaarvestuse selle residendi tulumaksust summas, mis vastab TSehhi Vabariigis makstud tulumaksule; (i1) mahaarvestuse selle residendi kapitalimaksust summas, mis vastab TSehhi Vabariigis makstud kapitalimaksule.

Seejuures ei tileta selline mahaarvestus kummalgi juhul seda osa Eesti tulu- v6i kapitalimaksust, mis oli arvestatud enne mahaarvestuse tegemist vastavalt tulule véi kapitalile, mida v6idakse maksustada TSehhi Vabariigis.

b) Punkti a mGttes, kui Eesti residendist kompanii saab dividende TSehhi Vabariigi residendist kompaniilt, kelle haalediguslikest aktsiatest kuulub talle vahemalt 10 protsenti, siis ei h6lma TSehhi Vabariigis makstud maks mitte ainult dividendidelt makstud maksu, vaid ka maksu dividendide aluseks olevalt kasumiosalt.

2. TSehhi Vabariigi residendi puhul valditakse topeltmaksustamist jargnevalt:

a) TSehhi Vabariik, maksustades oma residente, véib liilitada oma maksustamise aluseks olevasse maksubaasi tulu véi kapitali liike, mida vastavalt kaesoleva lepingu satetele v6idakse maksustada ka Eestis, kuid véimaldab mahaarvestuse sel viisil lettud maksubaasi maksusummast ulatuses, mis vastab Eestis makstud maksule. Seejuures ei tileta selline mahaarvestus seda osa TSehhi maksust, mis oli arvestatud enne mahaarvestuse tegemist vastavalt tulule véi kapitalile, mida véidakse kooskélas kdéesoleva lepingu satetega maksustada Eestis.

b) Kui kooskGlas mone lepingu séttega véi sisemaise seadusega on TSehhi Vabariigi residendi saadud tulu v6i talle kuuluv kapital vabastatud TSehhi Vabariigi maksust, siis vib TSehhi Vabariik sellest hoolimata votta sellise residendi tilejaéanud tulu- véi kapitalimaksu arvestamisel arvesse vabastatud tulu v6i kapitali.

24. artikkel. Ebasoodsa maksustamise viltimine

25. Lepinguosalise riigi kodanikke ei allutata teises lepinguosalises riigis maksustamisele v6i sellega kaasnevatele nduetele, mis on erinevad véi koormavamad kui maksustamine vGi sellega kaasnevad nduded, millele samades tingimustes alluvad vGi alluksid selle teise riigi kodanikud, seda eriti residentsuse suhtes. Olenemata 1. artikli satetest rakendatakse kdesolevat satet ka isikute suhtes, kes ei ole tthe véi kummagi lepinguosalise riigi residendid.

26. Lepinguosalise riigi ettevGtte teises lepinguosalises riigis asuva alalise tegevuskoha maksustamine ei saa teises riigis olla vahem soodus kui selle teise riigi sama tegevusega ettevétete maksustamine. Kdesolevat satet ei saa tolgendada kui lepinguosalise riigi kohustust v6imaldada teise lepinguosalise riigi residendile isiklikke maksusoodustusi, maksuvabastusi ja maksuvahendusi perekonnaseisu v6i perekondlike kohustuste t6ttu samnaselt oma residentidega.

27. Valja arvatud juhtudel, kui kehtivad 9. artikli, 11. artikli 7. l6ike v6i 12. artikli 6. ldike satted, kuuluvad lepinguosalise riigi ettevGtte poolt teise lepinguosalise riigi residendile makstavad intressid, autoritasu (kasutusmaks) ja teised valjamaksed selle ettevétte maksustatavate kasumite méaramisel mahaarvestusele samadel tingimustel, kui neid oleks makstud esimesena mainitud riigi residendile. Sarnaselt alluvad esimese lepinguosalise riigi ettevGtte kdik vGlad teise lepinguosalise riigi residendile selle ettevétte maksustatava kapitali maaramisel mahaarvestusele samadel tingimustel, kui neid oleks méaratud esimesena mainitud riigi residendile.

Leht 8/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... 4. Lepinguosalise riigi ettev6tteid, kelle kapitali kas osaliselt véi taielikult omatakse v6i otseselt v6i kaudselt kontrollitakse teise lepinguosalise riigi the véi mitme residendi poolt, ei allutata esimesena mainitud riigis maksustamisele v6i sellega kaasnevatele nduetele, mis on erinevad véi koormavamad kui maksustamine vi sellega kaasnevad néuded, millele alluvad v6i alluksid esimesena mainitud riigi teised taolised ettevotted.

5. Olenemata 2. artikli sdtetest kehtivad kdesoleva artikli satted igat iki maksude suhtes.

6. artikkel. Vastastikuse kokkuleppe protseduur

7. Kui isik arvab, et tthe véi mélema lepinguosalise riigi tegevus pohjustab véi véib pohjustada tema sellist maksustamist, mis ei ole kooskélas kdesoleva lepingu satetega, sis vib ta hoolimata nende riikide kodumaises seaduses satestatust esitada oma juhtumi selle lepinguosalise riigi kompetentsele ametivdimule, kelle resident ta on, v6i kui tema juhtum kaib 24. artikli 1. ldike alla, siis selle lepinguosalise riigi kompetentsele ametivéimule, kelle kodanik ta on. Juhtum tuleb esitada kolme aasta jooksul alates lepingu satetele mittevastavat maksustamist pohjustava tegevuse esimesest teatavakstegemisest.

8. Kui protest on kompetentse ametiv6imu arvates Sigustatud ja ta rahuldavat lahendust ei saavuta, siis

pitiiab ta kaéesolevale lepingule mittevastava maksustamise valtimiseks lahendada juhtumit vastastikusel kokkuleppel teise lepinguosalise riigi kompetentse ametivdimuga. Saavutatud kokkulepe viiakse ellu hoolimata lepinguosaliste riikide kodumaistes seadustes sétestatud ajapiirangutest.

3. Lepinguosaliste riikide kompetentsed ametivéimud piitiavad vastastikusel kokkuleppel lahendada kdiki raskusi véi kahtlusi, mis tekivad lepingu tdlgendamisel v6i rakendamisel. Samuti vdivad nad iiksteisega konsulteerida topeltmaksustamise valtimiseks juhtudel, mida lepingus ei ole kasitletud.

4. Lepinguosaliste riikide kompetentsed ametivéimud véivad eelnevate ldigete méttes kokkuleppe saavutamiseks teineteisega vahetult konsulteerida. Kui kokkuleppe saavutamiseks osutub otstarbekaks suuline arvamustevahetus, siis vGib see toimuda lepinguosaliste riikide kompetentsete ametivdimude esindajatest koosneva komisjoni kaudu.

5. artikkel. Informatsioonivahetus

6. Lepinguosaliste riikide kompetentsed ametivéimud vahetavad sellist informatsiooni, mis on vajalik kaesoleva lepingu sétete v6i lepinguosaliste riikide kodumaiste seaduste taéitmiseks lepingualuste maksude suhtes niivérd, kui sellekohane maksustamine ei ole lepinguga vastuolus. Informatsioonivahetus ei ole piiratud 1. artikliga. Lepinguosaliselt riigilt saadud informatsiooni kasitletakse saladusena sarnaselt selle riigi kodumaiste seaduste alusel saadava informatsiooniga ja seda avaldatakse ainult isikutele v6i ametivdimudele (sealhulgas kohtutele ja valitsusasutustele), kes on seotud lepingualuste maksude maaramise vdi kogumisega, maksude sissendudmisega, maksude suhtes vastutusele v6tmisega v6i nende maksudega seotud kaebuste lahendamisega. Need isikud véi ametivéimud kasutavad informatsiooni ainult nimetatud eesmarkidel. Nad véivad avaldada informatsiooni avalikul kohtuprotsessil v6i kohtuotsuse raamides.

7. 1. loike satteid ei saa mingil juhul tdlgendada kui lepinguosalisele riigile pandud kohustust:

a) kasutada administratiivseid meetmeid, mis on vastuolus selle vi teise lepinguosalise riigi seaduste ja administratiivse tegevusega;

b) anda informatsiooni, mis ei ole selle v6i teise lepinguosalise riigi seaduste alusel v6i administreerimise tavalise korra jargi kattesaadav;

c) anda informatsiooni, mis avaldaks méne kaubavahetuse, dritegevuse, tédstusliku, kaubandusliku véi kutsealase saladuse v6i kaubavahetusprotsessi vi informatsiooni, mille avaldamine oleks vastuolus riiklike huvidega (ordre public).

27. artikkel. Diplomaatilised esindajad ja konsulaarametnikud

Miski kdesolevas lepingus ei méjuta diplomaatiliste esindajate v6i konsulaarametnike rahanduslikke eelisdigusi vastavalt rahvusvahelise diguse iildreeglitele v6i erikokkulepete tingimustele.

28. artikkel. Lepingu joustumine

29. Lepinguosaliste riikide valitsused teatavad teineteisele lepingu j6ustumiseks vajalike pdhiseaduslike nduete tditmisest.

30. Leping jéustub 1. léikes mainitud teatamistest viimasele jaérgneval pdeval ja tema satted hakkavad kehtima: a) 1. jaanuaril v6i parast 1. jaanuari saadud tulult kinnipeetavate maksude suhtes — kalendriaastal, mis jargneb lepingu jSustumise aastale;

b) teiste tulumaksude ja kapitalimaksude suhtes maksudele, mis kuuluvad maksmisele 1. jaanuaril véi parast 1. jaanuari algaval maksuaastal — kalendriaastal, mis jargneb lepingu joustumise aastale.

29. artikkel. Lepingu lépetamine

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 9/19 Kaesolev leping jab jousse kuni tema l6petamiseni lepinguosalise riigi poolt. Kumbki lepinguosaline riik voib l6petada lepingu diplomaatiliste kanalite kaudu kirjaliku etteteatamisega vahemalt kuus kuud enne kalendriaasta l6ppu. Sel juhul lakkab leping kehtimast:

a) 1. jaanuaril v6i parast 1. jaanuari saadud tulult kinnipeetavate maksude suhtes — kalendriaastal, mis jargneb lepingu lépetamisteate andmise aastale;

b) teiste tulumaksude ja kapitalimaksude suhtes maksudele, mis kuuluvad maksmisele 1. jaanuaril véi parast 1. jaanuari algaval maksuaastal — kalendriaastal, mis jargneb lepingu lopetamisteate andmise aastale.

Eeltoodu kinnituseks on selleks taielikult volitatud isikud kaesolevale lepingule alla kirjutanud.

Sélmitud Tallinnas 24. oktoobril 1994. a. kahes eksemplaris inglise keeles.

Eesti Vabariigi nimel TSehhi Vabariigi nimel Andres LIPSTOK Ivan KOCARNIK

Convention between the Republic of Estonia and the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

The Republic of Estonia and the Czech Republic,

Desiring to conclude a Convention 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:

Article 1. Personal Scope

This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2. Taxes Covered

1. This Convention 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, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

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

a) in the Republic of Estonia: (i) the income tax (tulumaks); (i1) the land tax (maamaks); (hereinafter referred to as “Estonian tax”);

b) in the Czech Republic: (i) the tax on income of individuals (dai z pfiymt fyzickych osob); (i1) the tax on income of legal persons (dani z prijmt pravnickych osob), (ii1) the tax on immovable property (dafi z nemovitosti);

(hereinafter referred to as “Czech tax”).

4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention 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 which have been made in their respective taxation laws.

Article 3. General Definitions

1. For the purposes of this Convention, unless the context otherwise requires:

a) the term “Estonia” means the Republic of Estonia and, when used in the geographical sense, means the territory of Estonia and any other area adjacent to the territorial waters of Estonia within which, under the laws of Estonia and in accordance with international law, the rights of Estonia may be exercised with respect to the sea bed and its sub-soil and their natural resources;

b) the term “the Czech Republic” means the territory of the Czech Republic on which, under the Czech legislation and in accordance with the international law, the souvereign rights of the Czech Republic may be exercised;

c) the terms “a Contracting State” and “the other Contracting State” mean Estonia or the Czech Republic, as the context requires;

Leht 10/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... d) the term “person” includes an individual, a company and any other body of persons; e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; f) 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; g) the term “national” means:

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

(i1) any legal person, partnership or association deriving its status as such from the laws in force ina Contracting State; h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

1. the term “competent authority” means:

(i) in the case of Estonia, the Minister of Finance or his authorised representative;

(i) in the case of the Czech Republic, the Minister of Finance or his authorised representative.

2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.

Article 4. Resident

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. However, this term 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.

For the purposes of this Convention, the Government of a Contracting State, its political subdivisions and local authorities thereof will be considered to be a resident of that Contracting State.

2. Where by reason of the provisions of paragraph 1 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 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 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 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 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, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement and determine the mode of application of the Convention to such person.

Article 5. Permanent Establishment

1. For the purposes of this Convention, 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” includes especially:

a) a place of management,

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, a construction, assembly or installation project or a supervisory or consultancy activities connected therewith, but only where such site, project or activities continue for a period of more than six months;

b) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only where

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 11/19 activities of that nature continue in the territory of the other Contracting State for a period or periods exceeding in the aggregate stx 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 advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;

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.

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 activities 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. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.

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, any option or similar right to acquire immovable property, usufruct of immovable property and nights 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 | shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated.

5. The provisions of paragraphs | and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

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

Leht 12/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... 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. The expenses to be allowed as deductions by a Contracting State include only expenses that are deductible under the domestic laws of that State.

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 Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8. Shipping and Air Transport

1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.

2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Article 9. Associated Enterprises

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.

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 recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;

b) 15 per cent of the gross amount of the dividends in all other cases.

The competent authorities of the Contracting States may by mutual agreement settle the mode of application of these limitations.

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 income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 13/19 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, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, 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 or a fixed base 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 paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

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

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived and beneficially owned by the Government of the other Contracting State, including political subdivisions and local authorities thereof, the Central Bank or any financial institution wholly owned by that Government, or interest derived on loans guaranteed by that Government, shall be exempt from tax in the first-mentioned Contracting State.

4. 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 debtors profits, and in particular, income from government 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 purpose of this Article.

5. The provisions of paragraphs 1, 2 and 3 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, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. 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 or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

7. 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 Convention.

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 may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

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

Leht 14/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... 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, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial 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, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, 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 or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base 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 Convention.

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 or shares in a company the assets of which consist mainly of such property 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 or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.

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. Independent Personal Services

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services

or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has or had such a fixed base, the income may be taxed in the other State, but only so much of it as is attributable to that fixed base. For the purposes of this paragraph, an individual who is present in a Contracting State for at least 183 days in any twelve-month period commencing or ending in a fiscal year shall be deemed to have a fixed base in that State in that year.

2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15. Dependent Personal Services

1. Subject to the provisions of Articles 16, 18, 19 and 20, 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 is 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.

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 15/19 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 present 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 or a fixed base which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by a resident of a Contracting State may be taxed in that State.

Article 16. Directors' Fees

Directors’ fees and other similar payments 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 17. Artistes and Sportsmen

1. Notwithstanding the provisions of Articles 14 and 15, 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 sportsman, from his personal 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 sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

3. The provisions of paragraphs | and 2 shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State, or a political subdivision or a local authority thereof.

Article 18. Pensions

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Article 19. Government Service

1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof, or an agency thereof or an entity wholly owned by such State, subdivision or authority, to an individual in respect of dependent personal services rendered to that State or subdivision or authority, agency or entity shall be taxable only in that State.

b) However, such 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 a national of that State; or

(i1) did not become a resident of that State solely for the purpose of rendering the services.

2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof, or an agency thereof or an entity wholly owned by such State, subdivision or authority, to an individual in respect of services rendered to that State or subdivision or authority, agency or entity 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 15, 16 and 18 shall apply to remuneration and 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, or an agency thereof or an entity wholly owned by such State, subdivision or authority.

Article 20. Students, Professors and Researchers

1. Payments which a student, or an apprentice or trainee 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. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was

Leht 16/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.

3. The provisions of paragraph 2 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

Article 21. Other Income

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

2. The provisions of paragraph 1 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, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

Article 22. 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.

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 or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.

3. Capital represented by ships and aircraft operated in international traffic by an enterprise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.

4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. Article 23. Elimination of Double Taxation

5. In the case of a resident of Estonia, double taxation shall be eliminated as follows: a) Where a resident of Estonia derives income or owns capital which, in accordance with this Convention, may be taxed in the Czech Republic, unless a more favourable treatment is provided in its domestic law, Estonia shall allow:

(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in the Czech Republic;

(ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in the Czech Republic.

Such deduction in either case shall not, however, exceed that part of the income or capital tax in Estonia 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 the Czech Republic.

b) For the purpose of sub-paragraph a), where a company that is a resident of Estonia receives a dividend from a company that is a resident of the Czech Republic in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in the Czech Republic shall include not only the tax paid on the dividend, but also the tax paid on the underlying profits of the company out of which the dividend was paid.

2. In the case of a resident of the Czech Republic, double taxation shall be eliminated as follows:

a) The Czech Republic, when imposing taxes on its residents, may include in the tax base upon which such taxes are imposed the items of income or capital which according to the provisions of this Convention may

also be taxed in Estonia, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in Estonia. Such deduction shall not, however, exceed that part of the Czech tax, as computed before the deduction is given, which is appropriate to the income or the capital which, in accordance with the provisions of this Convention, may be taxed in Estonia.

b) Where in accordance with any provision of the Convention or the domestic law income derived or capital owned by a resident of the Czech Republic is exempt from tax in the Czech Republic, the Czech Republic 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.

Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... Leht 17/19 Article 24. 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.

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 Article 9, paragraph 7 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 25. Mutual Agreement Procedure

1. 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 Convention, 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 1 of Article 24, 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 Convention.

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 Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

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 Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

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. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 26. 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 Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated 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) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. 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;

Leht 18/19 Eesti Vabariigi ja TSehhi Vabariigi vaheline tulu- ja kapitalimaksuga topeltm... 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 27. Diplomatic Agents and Consular Officers

Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

Article 28. Entry into Force

1. The Governments of the Contracting States shall notify each other that the constitutional requirements for the entry into force of this Convention have been complied with.

2. This Convention shall enter into force on the date of the latter of the notifications referred to in paragraph 1 and its provisions shall have effect:

a) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force;

b) in respect of other taxes on income, and taxes on capital, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.

Article 29. Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such event, the Convention shall cease to have effect:

a) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the notice is given;

b) in respect of other taxes on income, and taxes on capital, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the notice is given.

In witness whereof, the undersigned, duly authorised thereto, have signed this Convention.

Done in duplicate at Tallinn this 24th day of October 1994, in the English language.

For the Republic of Estonia For the Czech Republic Andres LIPSTOK Ivan KOCARNIK Oiend

Akti avaldamisandmed taiendatud, akt tehniliselt korrastatud, lisatud ingliskeelne tekst.

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