Czech Republic - Jordan Tax Treaty

Rocnik 2007

SBIRKA MEZINARODNICH SMLUV

CESKA REPUBLIKA

Castka 49 Rozeslana dne 31. prosince 2007 Cena Kc 82,-

OBSAH:

88. Sdélenf Ministerstva zahraniénich véer 0 sjednani Smlouvy mezi vlddou Ceské republiky a vlddou Jordinského ha3imovského krdlovstvi o zamezenf dvojimu zdanéni a zabranéni dafovému tniku v oboru dani z pfijmu

89. Sdélenf Ministerstva zahraniénich véef o sjednani Smlouvy mezi Ceskou republikou a Tidzickou republikou o zamezenf dvojimu zdanéni v oboru dani z pifjmu a z majetku

Strana 6282 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

88 SDELENI

Ministerstva zahraniénich véci

Ministerstvo zahraniénich véci sdéluje, Ze dne 10. dubna 2006 byla v Ammanu podepsana Smlouva mezi vladou Ceské republiky a vladou Jordanského hasimovského krélovstvi o zamezeni dvojimu zdanéni a zabranéni datiovému Uniku v oboru dani z pifjmu.

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

Smlouva vstoupila v platnost na zakladé svého Glanku 28 dne 7. listopadu 2007 a jejf ustanovenf se budou provadét v souladu se znénim pismen a) a b) téhoz élanku.

Ceské znéni Smlouvy a anglické znénj, je% je pro jejf vyklad rozhodné, se vyhla8uji souZasné. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6283

SMLOUVA

MEZI

VLADOU CESKE REPUBLIKY

VLADOU JORDANSKEHO HASIMOVSKEHO KRALOVSTVIi

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

VLADA CESKE REPUBLIKY A VLADA JORDANSKEHO HASIMOVSKEHO KRALOVSTVI,

prejice si uzavYit smlouvu o zamezeni dvojimu zdanéni a zabranéni daiovému uniku v oboru dani z p¥ijmu,

se dohodly takto: Strana 6284 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Clanek 1 OSOBY, NA KTERE SE SMLOUVA VZTAHUJE

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

Clanek 2 DANE, NA KTERE SE SMLOUVA VZTAHUJE

1. Tato smlouva se vztahuje na dané z prijmu ukladané jménem kazdého ze smluvnich stati nebo jeho nizSich spravnich ttvarii nebo mistnich tfadt, at’ je zplsob vybirani jakykoli.

2. Za dané z prijmu se povazZuji vSechny dané vybirané z celkového prijmu nebo z tAsti p¥ijmu, véetné dani ze ziskii ze zeizeni movitého nebo nemovitého majetku.

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

a) v Jordansku:

(i) dai z prijma;

(ii) dati z dividend;

(iii) dai na socialni sluzby;

(dale nazyvané ” jordanska dan”);

b) v Ceské republice:

(i) dat z p¥ijmu fyzickych osob;

(ii) dat z pfijma pravnickych osob;

(dale nazyvané ” Ceska dat”).

4. Smlouva se bude rovnéZ vztahovat na jakékoliv dané stejného nebo v zasadé podobného druhu, které budou ukladany po datu podpisu Smiouvy vedle nebo misto soutasnych dani. PrisluSné ifady smluvnich stati si vzAjemné sdéli veSkeré podstatné zmény, které budou provedeny v jejich pyislu3nych danovych zakonech.

Clanek 3 VSEOBECNE DEFINICE

1. Pro téely této smlouvy, pokud souvislest nevyzaduje odlisny vyklad: CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6285

a)

(i) vyraz ”Jordansko” oznatuje izemi Jordanského haSimovského krdlovstvi, vysostné vody Jordauska a moi'ské dno a podlozi vysostnych vod, a zahrnuje jakoukoliv oblast rozprostirajici se za hranicemi vysostnych vod Jorddnska a morské dno a podloZi jakékoliv takovéto oblasti, ktera, podle pravnich piredpist Jordanska a vsouladu s mezindrodnim pravem, je oblasti nebo v budoucnosti mize byt oznatena za oblast, kde mA Jordansko svrchovand prava pro léely prazkumu a téZby pfirodnich zdroji, at’ Zivych ¢i nezivych;

(ii) vyraz ” Ceska republika” oznatuje izemi Ceské republiky, na kterém jsou, podle éeskych pravnich p¥edpisi. a v souladu s mezindrodnim pravem, vykonavana svrchovana prava Ceské republiky;

b) vyrazy *jeden smluvni stat’? a ”druhy smluvni stat” oznatuji, podle souvislosti, Ceskou republiku nebo Jordansko;

c) vyraz ”osoba”zahrnuje fyzickou osobu, spoletnost a vSechna jind sdruzeni osob;

d) vyraz ”spoletnost” oznatuje jakoukoliv pravnickou osobu nebo jakéhokoliv nositele prav povaZovaného pro tiéely zdanéni za pravnickou osobu;

e) vyrazy ’podnik jednoho smluvniho statu” a ’podnik druhého smiuvniho statu” oznatuji, podle souvislosti, podnik provozovany rezidentem jednoho smluvnfho statu a podnik provozovany rezidentem druhého smluvniho statu;

f) vyraz ” mezinarodni doprava” oznatuje jakoukoli dopravu lodi nebo letadlem, provozovanou rezidentem jednoho smluvnfho statu, vyjma pripadu, kdy je lod’ provozovana nebo letadlo provozovano pouze mezi misty v druhém smluvnim staté;

g) vyraz ” prisluSny i¥ad” oznatuje:

(i) v Jordansku, ministra fimanci nebo jeho zmocnéného zastupce;

(ii) v Ceské republice, ministra financi nebo jeho zmocnéného zastupce;

h) vyraz ’statni p¥isluSnik” oznatuje:

Gi) kaZdou fyzickou osobu, ktera je statnim obCanem nékterého smluvniho statu;

(ii) kaZdou pravnickou osobu, osobni spoletnost nebo sdruzen{ z¥izené podle pravnich predpisi platnych v nékterém smluvnim staté.

2. Pokud jde o provadéni Smlouvy v jakémkoliv éase nékterym ze smluvnich stati, bude mit kazZdy vyraz, ktery v ni neni definovan, pokud souvislost nevyZaduje odlisny vyklad, takovy vyznam, jenZ mu ndleZi v tomto Case podle pravnich predpisd tohoto statu pro wéely dani, na které se Smlouva vztahuje, pritemzZ jak¥koliv vyznam podle pouzivanych datiovych zakoni tohoto statu bude prevazovat nad vyznamem danym vyrazu podle jinych pravnich predpisi tohoto statu. Strana 6286 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Clanek 4 REZIDENT

1. V¥raz ”rezident smluvniho statu” oznatuje pro déely této smiouvy kazZdou osobu, ktera je podle pravnich predpisti tohoto statu podrobena v tomto staté zdanéni z diivodu svého bydlisté, stalého pobytu, mista vedeni nebo jakéhokoli jiného podobného kritéria, a rovnézZ zahrnuje tento stat a jakykoli nizsi spravni titvar nebo mistni fad tohoto statu. Tento vyraz vSak nezahrnuje ZAdnou osobu, kterd je podrobena zdanéni v tomto staté pouze z divodu piijmu ze zdroji v

tomto staté.

2. Jestlize fyzickaé osoba je podle ustanoveni odstavce 1 rezidentem obou smluvnich stati, bude jeji postaveni uréeno nasledujicim zpisobem:

a) pFedpoklada 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, predpoklida

se, Ze je rezidentem pouze toho statu, ke kterému ma uZ5i osobni a hospodayské _ vztahy (st¥edisko Zivotnich z4jmi);

b) jestlize nemiZe byt urtéeno, ve kterém stété ma tato osoba stfedisko sv¥ch Zivotnich zajmii nebo jestlize nema kdispozici staly byt v ZAddném staté, predpoklada se, Ze je rezidentem pouze toho statu, ve kterém se obvykle zdrzuje;

c) jestlize se tato osoba obvykle zdrZzuje v obou stdtech nebo v Zidném z nich, predpoklada se, Ze je rezidentem pouze toho statu, jehoz je stdtnim pFisluSnikem;

d) jestlize postaveni fyzické osoby nemizZe byt urtéeno podle pismen a) az c), upravi prislusné ifady smluvnich stati tuto otazku vz4jemnou dohodou.

3. Jestlize osoba, jina nueZ osoba fyzicka, je podle ustanoveni odstavce 1 rezidentem obou smluvnich stati, predpoklada se, Ze je rezidentem pouze toho statu, v némz se nachazi misto jejiho hlavniho vedeni.

Clének 5 STALA PROVOZOVNA

1. V¥raz ”st4l4 provozovna” oznatuje pro téely této smlouvy trvalé misto k vykonu Ginnosti, jehoz prostrednictvim je zcela nebo zéAsti vykonavana éinnost podniku.

2. Vyraz ” stala provozovna” zahrnuje obzvlasté: a) misto vedeni; b) zavod;

c) kancelar; CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6287

d) tovarnu; e) dilnu;

f) misto prodeje;

Z

g) sklad ve vztahu k osobé, ktera vykonava ¢innost v oblasti skladovani;

h) dil, nalezi8té ropy nebo plynu, lom nebo jakékoliv jiné misto téZby nebo prizkumu pfrirodnich zdroji.

3. Vyraz "stala provozovna” rovnéz zahrnuje:

a) stavenisté, stavebni, montdZni nebo instalatni projekt nebo dozor s tim spojeny, avsak pouze pokud takové staveniSté, projekt nebo dozor trva déle neZ Sest mésici;

b) poskytovani sluzeb, véetné poradenskych nebo manazerskych sluzeb, podnikem jedneho smluvuiho statu, prostfednictvim zaméstnancii nebo jinych pracovnika najatych podnikem pro tento uéel, avSak pouze pokud Cinnosti takového charakteru trvaji na izemi druhého smluvniho statu po jedno nebo vice obdobi péesahujici v uhrnu Sest mésici v jakémkoliv dvanactimési¢nim obdobi.

4. Bez ohledu na predchozi ustanoveni tohoto Clanku se predpoklada, Ze vyraz ’stal4 provozovna” nezahrnuje:

a) za¥izeni, které se vynzZiva pouze za ttéelem uskladnénf nebo vystaveni zbozi patricfho podniku;

b) z4sobu zboZi patriciho podniku, ktera se udrzuje pouze za téelem uskladnéni nebo vystaveni;

c) zasobu zbozi patriciho podniku, ktera se udrZuje pouze za itelem zpracovani jinym podnikem;

d) trvalé misto k vykonu ¢innosti, které se udrZuje pouze za Uéelem nakupu zbozi nebo shromazd’ovani informaci pro podnik;

e) trvalé misto k v¥konu Cinnosti, které se udrZuje pouze za utielem vykonavani jakékoliv jiné tinnosti, kter4 ma pro podnik p¥ipravny nebo pomocny charakter;

f) trvalé misto kvykonu Cinnosti, které se udrzuje pouze k vykonavani jakéhokoliv spojenf tinnosti uvedenych v pismenech a) a% e), pokud celkova cinnost trvalého mista kvykonu Ginnosti vyplyvajici z tohoto spojeni je pripravného nebo pomocného charakteru.

5. Jestlize, bez ohledu na ustanoveni odstavei 1 a 2, osoba - jina neZ nezavisly zastupce, na kterého se vztahuje odstavec 6 - jedna v jednom smluvnim staté na uéet podniku druhého smluvniho statu, ma se za to, Ze tento podnik ma stdlou provozovnu v prvné zminéném staté ve vztahu ke vSem ¢innostem, které tato osoba provadi pro podnik, jestlize tato osoba: Strana 6288 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

a) m4 a obvykle pouziva vtomto staté opravnéni uzavirat smlouvy jménem podniku, pokud Ginnosti takovéto osoby nejsou omezeny na Cinnosti uvedené v odstavci 4, které, pokud by byly vykonavany prostiednictvim trvalého mista kv¥konu éinnosti, by nezaklidaly z tohoto trvalého mista k vykonu Cinnosti stalou provozovau podle ustanoveni tohoto odstavce; nebo

b) nema takové opravnéni, ale obvykle udrZuje v prvné zminéném staté zdsobu zbozi, ze které pravidelné dodava zboZi jménem podniku.

6. Nema se za to, Ze podnik jednoho smluvniho statu ma staélou provozovau ve druhém smluvnim staté jenom proto, Ze v tomto druhém staté vykonava svoji éinnost prost¥ednictvim maklé¥e, generdlniho komisiondfe nebo jakéhokoliv jiného nezavislého zAstupce, pokud tyto osoby jednaji v ramci své radné tinnosti. Avsak, jestlize Cinnosti takového zastupce jsou zcela nebo téméf zcela vénovany z4jmim tohoto podniku, nebude tento zastupce povazovan za nezavislého zastupce ve smyslu tohoto odstavce.

7. Skutetnost, Ze spoletnost, ktera je rezidentem jednoho smluvniho statu ovlada nebo je ovladana spoleénosti, ktera je rezidentem druhého smluvniho statu nebo ktera v tomto druhém staté vykonava svoji tinnost (at? prost¥ednictvim stalé provozovny nebo jinak), neutini sama o sobé z kterékoli této spoletnosti stalou provozovnu druhé spoletnosti.

Clanek 6 PRIJMY Z NEMOVITEHO MAJETKU

1. P¥ijmy, které pobira rezident jednoho smluvniho statu z nemovitého majetku (véetné prijmi ze zemédélstvi nebo lesnictvi) umisténého ve druhém smluvnim staté, mohou byt zdanény v tomto druhém staté.

2. V¥raz *nemovity majetek” ma takovy vyznam, jenZ mu naleZi podle pravuich predpist' smluvniho statu, v némzZ je dany majetek umistén. Vyraz zahrnuje v kaZdém pf¥ipadé p¥isluSenstvi nemovitého majetku, zivy a mrtvy inventar uZivany v zemédélstvi a lesnictvi, prava, pro ktera plati ustanoveni obéanského prava vztahujici se na pozemky, pravo poZivani nemovitého majetku a prava na proménlivé nebo pevné platby za téZeni nebo za pyivoleni k téZen{ nerostnych lozZisek, pramenu a jinych prirodnich zdrojid; lodé, Cluny a letadla se nepovazuji za nemovity majetek.

3. Ustanoveni odstavce 1 plati pro prijmy pobirané z pYimého uZivani, najmu nebo kaZdého jiného zpisobu uZivani nemovitého majetku.

4. Ustanoveni odstavcii 1 a 3 plati rovnéZ pro pfijmy znemovitého majetku

podniku a pro prijmy z nemovitého majetku uZivaného k vykonavani nezavislého povolani. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6289

Clanek 7 ZISKY PODNIKU

1. Zisky podniku jednoho smluvniho statu podléhaji zdanéni jen v tomto staté, pokud podnik nevykonavd svoji tinnost v druhém = smluvnim staté prost¥ednictvim stalé provozovny, ktera je tam umisténa. Jestlize podnik vykonava svoji ¢innost timto zpisobem, mobou byt zisky podniku zdanény ve druhém staté, avSak pouze v takovém rozsahu, v jakém je Ize pricitat:

a) této stalé provozovné; nebo

b) prodejiim zbozZi v tomto druhém staté, které je stejného nebo podobného druhu jako zbozi prodavané prostf¥ednictvim této stalé provozovny.

2. Jestlize podnik jednoho smluvniho stétu vykon4va svoji ¢tinnost v druhém smluvnim stété prost¥ednictvim stalé provozovny, kterA je tam umisténa, prisuzuji se, s vyhradou ustanoveni odstavce 3, v kaZdém smluvnim staté této stalé provozovné zisky, které by byla mohla docilit, kdyby byla jako samostatny podnik vykonavala stejné nebo obdobné éinnosti za stejnych nebo obdobnych podminek a byla zcela nezdvisld ve styku s podnikem, jehoz je stdlou provozovnou.

3. P¥i vypottu ziskii stalé provozovny se povoluje odetist ndklady vynaloZené pro Uéely Cinnosti stalé provozovny, véetné vyloh vedeni a vSeobecnych spravnich vyloh takto vynalozZenych, at? vznikly ve staté, v némzZ je stala provozovna umisténa, ¢i jinde. Av8ak takovy odpotet se nepovoli u ¢4stek, pokud néjaké budou, placenych (jinak neZ proti proplaceni skuteénych vydaju) stdlou provozovnou ust¥edi podniku nebo jakékoliv jiné z jeho kancelari ve formé licentnich poplatki, odmén nebo jinych podobnych plateb ndhradou za uZiti patenti nebo jinych prav nebo ve formé provize za zvlaStni poskytnuté sluzby nebo za fridici sluzby nebo, vyjma pfipadu bankovniho podniku, ve formé uroki z penéz pijéenych stalé provozovné. Podobné se nezohledni pri vypoctu ziskii stalé provozovny ¢astky wétované (jinak neZ proti proplacenf skutetnych vydaji) stalou provozovnou Uustfedi podniku nebo jakékoliv jiné z jeho kancela¥i ve formé licenénich poplatki, odmén nebo jinych podobnych plateb nahradou za uZiti patentii nebo jinych pray nebo ve formé provize za zvlaStnf poskytnuté sluzby nebo za Fidici sluzby nebo, vyjma pripadu bankovniho podniku, ve formé troki z penéz pujéenych ustfedi podniku nebo jakékoliv jiné z jeho kancelari.

4, Jestlize je v nékterém smluvnim staté obvyklé stanovit zisky, které maji byt pritteny stalé provozovné, na zakladé rozdéleni celkovych ziskii poduiku jeho ruznym ¢éstem, nic v odstavci 2 nevyluéuje, aby tento smluvni stat stanovil zisky, jeZ maji byt zdanény, timto obvyklym rozdélenim; pouzity zpisob rozdéleni musi byt vSak takovy, aby vysledek byl v souladu se zisadami stanovenymi v tomto aanku. , Strana 6290 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

5, Stalé provozovné se neprittou Zidné zisky na zakladé skutetnosti, Ze pouze nakupovala zboZi pro podnik.

6. Zisky, které maji byt pritteny stalé provozovné, se pro téely p¥edchozich odstaveii stanovi kaZdy rok stejnym zpisobem, pokud neexistuji dostatetné divody pro jiny postup.

7. Jestlize zisky zahrnuji ¢Asti prijmi, o nichZ se pojednava oddélené v jinych élancich této smlouvy, nebudou ustanoveni onéch élankd dotéena ustanovenimi tohoto élanku.

Clanek 8 VODN{ A LETECKA DOPRAVA

1. Zisky, které pobira rezident smluvniho statu z provozovani lodi nebo letadel v mezinarodni dopravé, podléhaji zdanéni jen v tomto staté.

2. Ustanoveni odstavce I plati rovnéZ pro zisky z Uéasti na poolu, spoleéném provozu nebo mezindrodni provozni organizaci.

Clanek 9 SDRUZENE PODNIKY

Jestlize

a) se podnik jednoho smluvniho statu podili p¥imo nebo neprimo na fizeni, kontrole nebo kapitélu podniku druhého smluvniho statu, nebo

b) tytéZ osoby se podileji primo nebo neprimo na frizeni, kontrole nebo kapitalu podniku jednoho smluvaiho statu i podniku druhého smluvniho statu

a jestlize v téchto pripadech jsou oba podniky ve svych obchodnich nebo finanénich vztazich vazany podminkami, které sjednaly nebo jim byly uloZeny a které se li8i od podminek, které by byly sjednany mezi nezavislymi podniky, mohou jakékoliv zisky, které by, nebyt téchto podminek, byly docileny jednim z podniki, ale vzhledem k témto podminkam docileny nebyly, byt zahrnuty do ziski tohoto podniku a nasledné zdanény. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6291

Clanek 10 DIVIDENDY

1. Dividendy vyplacené spoleénosti, ktera je rezidentem jednoho smluyniho statu, rezidentu druhého smluvuiho statu, mohou byt zdanény v tomto druhém staté.

2. Tyto dividendy viak mohou byt rovnéZ zdanény ve smluvnim staté, jehoz je spoletnost, ktera je vyplaci, rezidentem, a to podle pravnich p¥edpisi tohoto statu, avSak jestlize skutetny vlastnik dividend je rezidentem druhého smluvniho statu, daii takto uloZena nepresdhne 10 procent hrubé éastky dividend.

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

3. Vyraz "dividendy” pouzity v tomto tlanku oznatuje prijmy z akcii nebo jinych prav, s vyjimkou pohledavek, s podflem na zisku, jakoZ i jiné pfijmy, které jsou podrobeny stejnému datiovému reZimu jako prijmy z akcif podle pravnich predpisi statu, jehoz je spoletnost, ktera vyplaci prijem, rezidentem.

4, Ustanoveni odstavci 1 a 2 se nepouzZiji, jestlize skute¢ny vlastnik dividend, ktery je rezidentem jednoho smluvniho statu, vykonava v druhém smluvnim stté, jehoZ je rezidentem spoleénost vypldcejici dividendy, svoji ¢innost prost¥ednictvim stélé provozovny, kter4 je tam umisténa, nebo vykonéva v tomto druhém staté nezavislé povolani ze stdlé zakladny tam umisténé, a jestlize cast, pro kterou se dividendy vyplaceji, se skutetné vaze k této stalé provozovné nebo stalé zakladné. V takovém pripadé se pouZiji ustanoveni Clanku 7 nebo Glanku 14 podle toho, o jaky pripad jde.

5. Jestlize spoletnost, které je rezidentem jednoho smluvniho statu, dosahuje zisky nebo prijmy zdruhého smluvniho stétu, nemiZe tento druhy stat zdanit dividendy vyplacené spoleénosti, ledaze tyto dividendy jsou vyplaceny rezidentu tohoto druhého stitu nebo Ze téast, pro kterou se dividendy vyplaceji, se skutetné vaze ke st4lé provozovné nebo stalé zikladné, kterA je umisténa v tomto druhém stat, ani podrobit nerozdélené zisky spoletnosti dani z nerozdélenych ziskil spoletnosti, i kdyz vyplacené dividendy nebo nerozdélené zisky pozistavaji zcela nebo zéAsti ze ziski nebo z p¥ijmi majicich zdroj v tomto druhém staté.

Clanek 11 UROKY

1. Uroky majici zdroj v jednom smluvnim staté a vyplacené rezidentu druhého smaluvuiho statu mohou byt zdanény v tomto druhém staté.

2. Tyto droky v8ak mohou byt rovnéz zdanény ve smluvnim staté, v némz maji zdroj, a to podle pravnich predpisti tohoto statu, avSak jestlize skutetny viastnik Strana 6292 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

uroki je rezidentem druhého smluvniho statu, dai takto ulozena nepresahne 10 procent hrubé éAstky droki.

3. Uroky majici zdroj v jednom smluvnim staté a pobirané a skutetné viastnéné vlddou druhého smluvniho statu, véetné nizSich spravnich itvari a mistnich u¥adi tohoto statu, centralni bankou nebo jakoukoliv finantni instituci, ktera je zcela viastnéna touto vlddou jsou, bez ohledu na ustanoven{ odstavce 2, osvobozeny od zdanéni v prvné zminéném staté.

4. V¥raz “troky” pouzity v tomto tanku oznatuje pyijmy z pohledavek jakéhokoliv druhu, af zajiSténych Ci nezajiSténych zd4stavnim pravem na nemovitosti a majicich ¢i nemajicich prdvo Géasti na zisku dluznika, a zvlé3té, prijmy z vlddnich cennych papiri' a prijmy z obligaci nebo dluhopisi, véetné prémii a vyher, které se vazou k témio cennym papirim, obligacim nebo dluhopisim, jakoZ i p¥ijmy prfirovnavané k p¥fijmim z pijéenych penéz. Vyraz nezahrnuje Zadnou ¢dést pfijmu, kter4d je povazovina za dividendu podle ustanoveni élanku 10 této smlouvy.

5. Ustanoveni odstaveii 1, 2 a 3 se nepouzZiji, jestlize skutetny vlastnik droki, ktery je rezidentem jednoho smluvniho statu, vykonava v druhém smluvnim staté, ve kterém maji uroky zdroj, svoji éinnost prostfednictvim stalé provozovny, ktera je tam umisténa, nebo vykonava v tomto druhém staté nezavislé povolani ze stalé zakladny tam umisténé, a jestlize pohleddvka, ze které jsou viroky placeny,. se skutetné vaZe k této stalé provozovné nebo stalé zdkladné. V takovém pripadé se pouZiji ustanoveni €lanku 7 nebo Clanku 14 podle toho, o jaky pripad jde.

6. Predpoklada se, Ze troky maji zdroj ve .smluvnim staté, jestlize plateem je rezident tohoto statu. Jestlize vsak platce troki, at’ je nebo neni rezidentem nékterého smluvniho statu, m4 ve smluvnim staté stalou provozovnu nebo stélou zakladnu, ve spojeni s niz doSlo k zadluzeni, z néhoz jsou troky placeny, a tyto uroky jdou k tizi takové stalé provozovny nebo stalé zikladny, predpoklada se, Ze tyto uroky maji zdroj v tom staté, ve kterém je stalad provozovna nebo stald zakladna umisténa.

7. Jestlize €4stka uroki, které se vztahuji k pohledavce, z niz jsou placeny, presahuje, v disledku zvlaStnich vztahi mezi platcem a skutetnym viastnikem nebo mezi obéma z nich a néjakou dalSi osobou, ¢astku, kterou by by! smluvil platce se skutetnym viastuikem, kdyby nebylo takovych vztahé, pouzZiji se ustanoveni tohoto élanku jen na tuto posledné zminénou édstku. CAstka plateb, ktera ji presahuje, bude v tomto pripadé zdanéna v souladu s pravnimi predpisy kazdého smluvniho statu, s prihlédnutim k ostatnim ustanovenim této smlouvy. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6293

Clanek 12 LICENCNI POPLATKY

1. Licenéni poplatky majici zdroj v jednom smiuvnim staté a vyplacené rezidentu druhéhbo smluvniho statu mohou byt zdanény v tomto druhém staté.

2. Tyto licenéni poplatky vSak mohou byt rovnézZ zdanény ve smluvnim staté, v némzZ maji zdroj, a to podle pravnich p¥edpisi tohoto statu, avSak jestlize skutetny vlastnik licentnich poplatké je rezidentem druhého smluvniho statu,

ye

daii takto uloZena nep¥esahne 10 procent hrubé é4stky licenénich poplatki.

3. Vyraz "licentni poplatky” pouzity v tomto Glanku oznatuje platby jakéhokoliv druhu obdrzené jake ndhrada za uZiti nebo za pravo na uZiti jakéhokoliv autorského prava k dilu literarnimu, uméleckému nebo védeckému, véetné kinematografickych filmi a filmi nebo nahravek pro televizni nebo rozhlasové vysilani, jakéhokolivy patentu, ochranné znamky, navrhu nebo modelu, planu, tajného vzorce nebo vyrebniho postupu nebo jakéhokoliv primyslového,

_ obchodnfho nebo védeckého zafizenf nebo za informace, které se vztahuji na zkuSenosti nabyté v oblasti primyslové, obchodni nebo védecké.

4. Ustanoveni odstavci 1 a 2 se nepouiZiji, jestlize skutetény vlastnik licenénich poplatki, ktery je rezidentem jednoho smluvnibo st4tu, vykonava v druhém smluvnim staété, ve kterém maji licenéni poplatky zdroj, svoji tinnost prostrednictvim stalé provozovny, ktera je tam umisténa, nebo vykonava v tomto druhém staté nezavislé povolani ze stalé zAkladny tam umisténé, a jestlize pravo nebo majetek, které davaji vznik licenénim poplatkim, se skute¢né vAzZou k této stalé provozovné nebo stalé zakladné. V takovém pfripadé se pouZiji ustanoveni élanku 7 nebo élanku 14 podle toho, o jaky pripad jde. :

5. Predpoklada se, Ze licenéni poplatky maji zdroj ve smluvnim staté, jestlize platcem je rezident tohoto statu. Jestlize vSak platce licenénich poplatki, at’ je nebo neni rezidentem nékterého smluvniho statu, ma ve smluvnim staté stalou provozovnu nebo stalou zakladnu, ve spojeni s niz vznikla povinnost platit licenéni poplatky, a tyto licenéni poplatky jdou k tiZi takové stalé provozovny nebo stalé zakladny, pFedpoklada se, Ze tyto licenéni poplatky maji zdroj v tom staté, ve kterém je stal4 provozovna nebo stal4 zakladna umisténa.

6. Jestlize ¢astka licentnich poplatki, které se vztahuji k uziti, pravu nebo informaci, za které jsou placeny, presahuje, v disledku zvlaStnich vztahi mezi platcem a skuteénym vlastnikem nebo mezi obéma z nich a néjakou dal&i osobou, éastku, kterou by byl smluvil platce se skute¢nym vlastnikem, kdyby nebylo takovych vztahii, pouziji se ustanoveni tohoto ¢lanku jen na tuto posledné zminénou é4stku. Castka plateb, kterd ji p¥esahuje, bude v tomto pfipadé zdanéna v souladu s pravnimi predpisy kaZdého smluvniho statu, s prihlédnutim k ostatnim ustanovenim této smlouvy. Strana 6294 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Clanek 13 ZISKY ZE ZCIZENI MAJETKU

1. Zisky, které pobird rezident jednoho smluvuiho statu ze zcizen{ nemovitého majetku uvedeného v élanku 6 a umisténého ve druhém smluvnim staté, mohou byt zdanény v tomto druhém staté.

2. Zisky ze zcizeni movitého majetku, ktery je tdsti provozniho majetku stalé provozovny, jez m4 podnik jednoho smluvniho stdtu ve druhém smluvnim staté nebo movitého majetku, ktery pat¥i ke stalé zakladné, kterou ma k dispozici rezident jednoho smluvnfho stétu ve druhém smluvnim stété za utelem vykonavani nezavislého povolani, véetné ziskii ze zcizeni takové stalé provozovny (samotné nebo spolu s celym podnikem) nebo takové stalé zikladny, mohou byt zdanény v tomto druhém staté.

3. Zisky, které pobira rezident smluvniho statu ze zcizeni lodi nebo letadel provozovanych v mezindrodni dopravé nebo ze zcizeni movitého majetku slouzZiciho k provozovani téchto lodi nebo letadel, podléhaji zdanéni jen v tomto staté.

4, Zisky ze zcizeni.jakéhokoliv jiného majetku, nez ktery je uveden v p¥edchozich odstaveich, podléhaji zdanéni jen ve smluvnim staté, jehoz je zcizitel rezidentem.

Clanek 14 NEZAVISLA POVOLANI

1. Prijmy, které pobira rezident jednoho smluvniho statu ze svobodného povolani nebo z jinfch %innosti nezdévislého charakteru, podléhaji zdanéni jen v tomto staté, vyjma nasledujicich pripadi, kdy takové prijmy mohou byt rovnéz zdanény ve druhém smluvnim staté:

a) jestlize ma tento rezident pravidelné k dispozici ve druhém smluvnim staté stélou zikladnu za titelem vykonavani svych tinnosti; v takovém pripadé jen takova tAst prijmi, jakou Ize pritist této stalé zakladné, mize byt zdanéna v tomto druhém staté; nebo

b) jestlize jeho pobyt ve druhém smluvnim staté po jedno nebo vice obdobi v Ghrnu dosahuje nebo presahuje 183 dny v jakémkoliv dvanactimésiénim obdobi zatinajicim nebo konticim v pyislusném dafiovém roce; v takovém piipadé jen takova €A4st prijmu, ktera je pobirdna z jeho tinnosti vykonavanych v tomto druhém siaté, mize byt zdanéna v tomto druhém staté.

2. Vyraz ”*svobodné povolani” zahrnuje obzvlasté nezavislé cinnosti védecké,

literarni, umélecké, vychovatelské nebo utitelské, jakoZ i nezaévislé ¢innosti lékari, pravniki, inZenyri, architekti, dentisti a déetnich znalci. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6295

Clanek 15 ZAMESTNANI

1. Platy, mzdy a jiné podobné odmény, které pobira rezident jednoho smluvniho statu z divodu zaméstnani, podléhaji s vyhradou ustanoveni ¢lanki 16, 18, 19 a 20 zdanéni jen v tomto staté, pokud zaméstnani neni vykonavano ve druhém smluvaim staté. Je-li tam zaméstnani vykonavano, mohou byt odmény z néj pobirané zdanény v tomio druhém staté.

2. Odmény, které pobira rezident jednoho smluvniho statu z divodu zaméstnani vykonavaného ve druhém smluvnim staté, podléhaji bez ohledu na ustanoveni odstavce 1 zdanéni jen v prvné zminéném staté, jestlize vSechny nasledujici podminky jsou spInény: ,

a) p¥ijemce se zdrZuje ve druhém staté po jedno nebo vice obdobi nepresahujici v Ghrnu 183 dny v jakémkoliv dvanactimésiénim obdobi zatinajicim nebo konticim v prislusném datiovém roce, a

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

c) odmény nejdou k tizi stalé provezovny nebo stalé zakladny, kterou ma zaméstnavatel ve druhém staté.’

3. V¥raz ”zaméstnavatel” zminény v odstavci 2 pismeno b) oznacuje osobu, ktera ma pravo na vykonanou praci a ktera nese odpovédnost a riziko spojené s vykonavanim prace.

4. Bez obledu na pfedchozi ustanoveni tohoto Ganku, mohou byt odmény pobirané z diivodu zaméstnani vykondvaného na palubé lodi nebo letadla provozované nebo provozovaného v mezinarodni dopravé rezidentem smluvniho statu zdanény v tomto staté.

Clanek 16 TANTIEMY

Tantiémy a jiné podobné platby, které pobira rezident jednoho smluvniho statu jako len spravni rady nebo jakéhokoliv jiného obdobného orgdnu spoletnosti, kterd je rezidentem druhého smluvniho statu, mohou byt zdanény v tomto druhém smluvnim staté. Strana 6296 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Clanek 17 UMELCI A SPORTOVCI

1. Prijmy, které pobira rezident jednoho smluvniho statu jako na vefrejnosti vystupujici umélec, jako divadelni, filmovy, rozhlasovy nebo televizni umélec nebo hudebnik nebo jako sportovec z takovychto osobné vykonavanych ¢innosti ve drubém smiuvnim staté, mohou byt bez ohledu na ustanoveni tlanki 14 a 15 zdanény v tomto druhém staté.

2. Jestlize prijmy z ¢innosti osobné vykonavanych umélcem nebo sportovcem neplynou umélci nebo sportovci samému, nybrz jiné osobé, mohou byt tyto prijmy bez ohledu na ustanoveni tlanki 7, 14 a 15 zdanény ve smluvnim staté, ve kterém jsou Cinnosti umélce nebo sportovce vykonavany.

Cldnek 18 PENZE A ANUITY

1. Penze a jiné podobné platy vyplacené rezidentu jednoho smluvniho statu ze zdroji ve druhém smluvnim staté z divodu diivéjSiho zaméstndni a anuity vyplacené takovému rezidentu ztakovych zdroji, podléhaji s vyhradou ustanoveni élinku 19 odstavce 2 této smlouvy zdanéni jen v tomto druhém staté.

2. Vyraz "anuity” oznatuje stanovené CAstky placené fyzické osobé opakované ve stanovenych lhiitach po dobu jejiho Zivota nebo béhem urvitého nebo zjistitelného éasového obdobi na zakladé zavazku provadét platby nahradou za odpovidajici a plnou thradu v penézich nebo penézi vyjadritelnou. |

Clanek 19 VEREJNE FUNKCE

J. a) Platy, mzdy a jiné podobné odmény, jiné neZ penze, vyplacené jednim smluvnim stétem nebo nizSim spravnim dtvarem nebo mistnim tifadem tohoto statu fyzické osobé za sluzby prokazované tomuto statu nebo dtvaru nebo tradu, podléhaji zdanéni jen v tomto staté.

b) Takové platy, mzdy a jiné podobné odmény vSak podléhaji zdanéni jen ve druhém smluvnim staté, jestlize sluzby jsou prokazovany v tomto staté a fyzicka osoba, ktera je rezidentem tohoto statu:

(i) je statnim p¥islusuikem tohoto statu; nebo

(ii) se nestala rezidentem tohoto statu jen z divodu prokazovani téchto sluzeb. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6297

owes.

2. a) Jakékoli penze vyplacené jednim smluvnim sta4tem nebo nizSim spravnim itvarem nebo mistnim titadem tohoto statu nebo vyplacené z fonda, které zridily, fyzické osobé za sluzby prokazané tomuto statu nebo Utvaru nebo tfadu, podléhaji zdanéni jen v tomto staté.

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

3. Ustanoveni tlanki 15, 16, 17 a 18 se pouziji na platy, mzdy a jiné podobné odmény a na penze za sluzby prokazané v souvislosti s primyslovou nebo obchodni Ginnosti vykondvanou nékterym smluvnim stdtem nebo nizsim spravnim titvarem nebo mistnim ifadem tohoto statu.

Clanek 20 STUDENTI A ZACI

1. Platby, které dostav4 za u¢elem tihrady nakladt své vyZivy, vzdélavani nebo praktické vyuky, vyutovani nebo pripravy student nebo Z4k, ktery je nebo bezprost¥edné p¥ed svym prijezdem do jednoho smluvniho statu by! rezidentem druhého smluvniho statu a ktery se zdrZuje v prvné zminéném stat? pouze za Géelem svého vzdélavani nebo praktické vyuky, .vyuéovani nebo pyipravy, nepodléhaji zdanéni v tomto staté za predpokladu, Ze takovéto platby plynou ze zdroji mimo tento stat. :

2. Pokud jde o podpory, stipendia a odmény ze zaméstndni, které nejsou predmétem odstavce 1, bude mit student nebo Z4k popsany v odstavci 1, kromé toho, pravo v pribéhu takového vzdélavani nebo praktické vyuky, vyuéovani nebo p¥ipravy na stejn4 daitova osvobozeni, slevy nebo: snizeni;.ktera4 prislu3i rezidentim smluvniho statu, v némZ se zdrZuje.

_— Clanek 21 OSTATNI PRIJMY

CAsti prijmi rezidenta jednoho smluvuiho statu, které nejsou vyslovné uvedeny v p¥edchozich Clancich této smlouvy, podléhaji zdanéni jen v tomto staté. AvSak, jestlize jsou takové prijmy pobirany ze zdroji na izemi druhébo smluvniho statu, mohou byt takové prijmy rovnéz zdanény v tomto druhém staté. Strana 6298 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Clinek 22 VYLOUCENI DVOJIHO ZDANENI

1. V p¥ipadé rezidenta Jordanska bude dvoji zdanéni vylouéeno nasledovné:

Jestlize rezident Jordanska pobira prijem z Ceské republiky, é4stka dané z tohoto prijmu zaplacena v Ceské republice v souladu s ustanovenimi této smlouvy bude, s vyhradou ustanoveni jordanskych vnitrostatnich pravnich pfedpisi, zapottena oproti dani ukl4dané vy Jorddénsku tomuto rezidentu. Castka zépottu véak nepresahne ¢astku jorddnské dané ztohoto pfijmu vypottenou v souladu s jordanskymi datiovymi zakony a predpisy.

2. V pripadé rezidenta Ceské republiky bude dvoji zdanéni vylouéeno nasledovné:

a) Ceské republika mize p¥i ukladdni dani svym rezidentim zabrnout do datiového zakladu, ze kterého se takové dané uklddaji, éAsti prijmui, které mohou byt, v souladu s ustanovenimi této smlouvy, rovnéZ zdanény v Jordansku, avSak povoli snizit Castku dané vypottenou z takového za4kladu o éastku rovnajici se dani zaplacené v Jordansku. C4stka, o kterou se dai sniZi, v8ak nepFesahne tu éast Ceské dané vypoctené pyed jejim snizenim, ktera pomérné pripada na pYijmy, které mohou byt, v souladu s ustanovenimi této smlouvy, zdanény v Jordansku.

b) Jestlize, v souladu s jakymkoliv ustanovenim Smlouvy, prijem. ‘pobirany rezidentem Ceské republiky je v Ceské republice osvobozen od zdanéni, Cesk republika miiZe piesto, p¥i vypoctu ¢4stky dané ze zbyvajicich prijmi tohoto rezidenta, vzit v ivahu osvobozeny prijem.

_— Clének 23 ZAKAZ DISKRIMINACE

1. Statni pfisluSnici jednoho smluvniho statu nebudou podrobeni ve druhém smluvuim staté Zadnému zdanéni nebo jakymkoliv povinnostem s nim spojenym, které jsou jiné nebo tizivéjSi neZ zdanéni a spojené povinnosti, kterym jsou nebo mohou byt podrobeni statai prisluSnici tohoto druhého statu, kteri jsou, zejména sohledem na rezidenci, ve stejné situaci. Toto ustanoveni se bez ohledu na ustanoveni tlanku 1 vztahuje rovnéz na osoby, které nejsou rezidenty jednoho

nebo obou smiuvnich stati.

2. Zdanéni stdlé provozovny, jeZ m4 podnik jednoho smluvniho statu ve druhém smluvnim staté nebo stalé zakladny, jez ma kdispozici rezident jeduoho smluvniho statu ve druhém smlavnim staté, nebude v tomto druhém staté nepriznivéjsi nez zdanéni podniki nebo rezidenti tohoto druhého statu, kteri vykonavaji tytéz cinnosti. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6299

3. Nic v tomto Glanku nebude vykladano jako zavazek jednoho smluvniho statu, aby pfiznal rezidentim druhébo smluvniho statu jakékoliv osobni ilevy, slevy a snizeni dané z diivodu osobniho stavu nebo povinnosti k rodiné, které priznava svym vlastnim rezidentim.

4. Podniky jednoho smluvnfho statu, jejichz kapital je zcela nebo z¢Asti, primo nebo nepfimo viastnén nebo kontrolovan jednim nebo vice rezidenty druhého

wows

smluvniho statu, nebudou podrobeny v prvné zminéném staté Zadnému zdanéni nebo jakymkoliv povinnostem s nim spojenym, které jsou jiné nebo tizivéjsi nez zdanéni a spojené povinnosti, kterym jsou nebo mohou byt podrobeny ostatni

podobné podniky prvné zminéného statu.

5. Pokud se nebudou aplikovat ustanoven{ dl4nku 9, ¢lanku 11 odstavce 7 nebo élanku 12 odstavce 6, budou uroky, licenéni poplatky a jiné vylohy placené podnikem jednoho smluvniho statu rezidentu. druhého smluvniho statu, odéitatelné pro iéely stanoveni zdanitelnych ziski takového podniku za stejnych podminek, jako kdyby byly placeny rezidentu prvné zminéného statu.

Clanek 24 RESENI PRIPADU DOHODOU

1. Jestlize se osoba domniva, Ze opat¥eni jednoho nebo obou smluvnich stati vedou nebo povedou u ni ke zdanéni, které neni v souladu s ustanovenimi této smlouvy, mize, bez ohledu na opravné prostiedky, které poskytuji vnitrostatni pravni predpisy téchto stati, predlozit svij pripad prislunému tradu smluvniho statu, jehoz je rezidentem nebo, pokud jeji pripad spad4 pod Glanek 23 odstavec 1, ifadu smluvniho stdtu, jehoz je stdtnim pYisluSnikem. Pripad musi byt predloZen do ti let od prvniho ozndmeni opatireni vedouciho ke zdanéni, které neni v souladu s ustanovenimi Smlouvy.

2. Jestlize bude pYislusny déad povazovat namitku za opravnénou a nebude-li sam schopen najit uspokojivé feSeni, bude se snaZit pripad vyresit vzajemnou dohodou s p¥islusnym uradem druhého smluvniho statu tak, aby se zamezilo zdanéni, které neni vy souladu se Smlouvou. Jakakoliv dosaZen4 dohoda bude uskuteénéna bez ohledu na jakékoliv Casové lhiity ve vnitrostatnich pravnich predpisech smluvnich stati.

3. PFisluSné ifady smluvnich stati se budou snazit vyresit vzijemnou dohodou jakékoliv obtiZe nebo pochybnosti, které mohou vzniknout pri vykladu nebo provadéni Smlouvy. Mohou rovnéZ spolu konzultovat za déelem vylouteni dvojiho zdanéni v pripadech neupravenych ve Smlouvé.

4. PrisluSné déady smluvnich stati mohou vejit v primy styk za ttelem dosazeni dohody ve smyslu p¥edchozich odstavei. Strana 6300 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Clanek 25 VYMENA INFORMACI

1. P¥isluSné ufady smluvnich stati si budou vyméiiovat takové informace, jaké jsou nezbytné pro provadéni ustanoveni této smlouvy nebo vnitrostatnich pravnich p¥edpisi smluvnich stati, které se vztahuji na dané, jez jsou pfedmétem Smlouvy, pokud zdanéni, které upravuji, neni v rozporu se Smlouvou, a zvlasté pak za iéelem zabrafiovani podvodim nebo inikim ve vztahu k témto danim. Vyména informaci neni omezena tlankem 1. VeSkeré informace obdrzené smluvnim statem budou udrzovany v tajnosti stejnym zpisobem jako informace ziskané podie vnitrostatnich pravnich p¥edpisi tohoto statu a budou poskytnuty pouze osobam nebo ufadim (véetné soudd a spravnich fadd), které se zabyvaji vymérovanim nebo vybiranim dani, na né% se Smlouva vztahuje, vymahanim nebo trestnim stihanim ve véci téchto dani nebo rozhodovanim o opravnych prost¥edcich ve vztahu k témto danim. Tyto osoby nebo fi¥ady pouziji tyto informace jen k témto titehim. Mohou sdélit tyto informace pfi verejnych soudnich Fizenich nebo v soudnich rozhodnutich.

2. Ustanoveni odstavce 1 nebudou v Z4dném pHipadé vyklddana tak, Ze ukladaji nékterému smluvnimu statu povinnost:

a) provést spravni opatieni, ktera by poruSovala pravni PFedpisy a spravni praxi tohoto nebo druhého smluvniho statu;

b) poskytnout informace, které nemohou byt ziskAny na: z4kladé pravnich predpisi nebo v béZném spravnim fizen{f tohoto nebo druhého smiuvniho statu;

¢) poskytnout informace, které by odhalily jakékoliv obchodni, hospoddiské, primyslové, komertnf nebo profesni tajemstvi nebo obchodni postup, nebo informace, jejichZ sdéleni by bylo v rozporu s vefejnym poradkem.

Clanek 26 CLENOVE DIPLOMATICKYCH MISi A KONZULARNICH URADU

Nie v této smlouvé se nedotyka4 daovych vysad Gleni diplomatickych mis{ nebo konzulérnich ufadi, které jim pYislu8i ma zakladé obecnych pravidel mezinarodniho prava nebo na zakladé ustanoveni zvlaStnich dohod. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6301

Clanek 27 OMEZENI VYHOD

1, Ustanoveni této smlouvy (s vyjimkou ustanovenich élanku 25) se nepouziji ve vztahu ke spolecnostem nebo jinym osobam, které pozivaji zvlaStniho danového rezimu (pokud jde napriklad o sazbu dané a vypotet dafového zakladu) na z4kladé pravnich predpisi nebo spravni praxe nékterého ze smluvnich stati. Ustanoveni této smlouvy se nepouZiji ani ve vztahu k pyijmim pobiranym od takovych spoleénosti nebo jinych osob rezidentem druhého smluvniho statu.

2. Vyhody stanovené podle této smilouvy nebudou rovnéZ poskytnuty spoleénostem nékterého ze smluvnich stati, jestlize ucelem zaloZzeni takovych spoletnosti bylo pouze ziskat vyhody podle této smlouvy, které by jinak nebyly dostupné.

3. Ustanoveni této smlouvy v Z4dném pfipadé nezabratiuji smluvnim statim aplikovat ustanoveni jejich vnitrostatnich pravnich p¥edpisi, ktera maji za cil zabraiiovat dailovym unikiim, obzvlaSté ustanoveni o nizké kapitalizaci, p¥evodnich cenach, atd.

Clanek 28 VSTUP V PLATNOST

Smluvni staty si vzajemné diplomatickou cestou oznami splnéni postupt pozadovanych jejich vnitrostatnimi pravnimi p¥edpisy pro vstup této smlouvy y platnost. Tato smlouva vstoupi v platnost dnem a pozdéjsiho z téchto oznameni a jeji ustanoveni se budou provadét: -

a) pokud jde o dané vybirané srazkou u zdroje, na prijmy vyplicené nebo pripisované k 1. lednu v kalendarnim roce nasledujicim po roce, v némz Smiouva vstoupi v platnost, nebo pozdéji;

b) pokud jde o ostatni dané z prijmi, na p¥ijmy za kaZdy datiovy rok zatinajici 1. ledna vkalendéfnim roce nadsledujicim po roce, vnémzZ Smiouva vstoupi vy platnost, nebo pozdéji.

Clének 29 VYPOVED

Tato smlouva zustane v platnosti, dokud nebude vypovézena nékterym smluvnim statem. Kazdy smluvni stat mize diplomatickou cestou, podanim vypovédi Smlouvu vypovédét, a to nejméné Sest mésich p¥ed koncem kaZdého kalendarniho Strana 6302 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

roku nasledujiciho po obdobi péti let ode dne ystupu Smlouvy v platnost. V takovém pfipadé se Smlouva pfestane provadét:

a) pokud jde o dané vybirané srAzkou u zdroje, na prijmy vyplacené nebo pripisované k 1. lednu v kalenddfnim roce nasledujicim po roce, v némzZ byla dana vypovéd’, nebo pozdéji;

b) pokud jde o ostatni dané z prijma, na prijmy za kazdy datovy rok zatinajici 1. ledna v kalendafnim roce nasledujicim po roce, vy némz byla dana vypovéd’, nebo pozdéji.

Na dikaz toho podepsani, k tomu radné zmocnéni, podepsali tuto smiouvu.

Dano vo A{MMANU ve ceuceceensusece dne 10. dubna. weecsneceeses 2006 ve

dvou pivodnich vyhotovenich, kazdé v jazyce éeském, arabském a anglickém. VSechny texty jsou autentické. V pripadé jakéhokoliv rozdilu bude rozhodujicim anglicky text.

Za viddu Za viddu Ceské republiky: Jordanského haSimovského kralovstvi: Petra Buzkova, v.r. Ziad Fariz, v.r. ministryné Skolstvi, mistopredseda vlady a ministr financi

mladeZe a télovychovy CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6303

AGREEMENT

between

the Government of the Czech Republic

and

the Government of the Hashemite Kingdom of Jordan

for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

The Government of the Czech Republic and the Government of the

Hashemite Kingdom of Jordan,

desiring to conclude an Agreement for the avoidance of double taxation and

the prevention of fiscal evasion with respect to taxes on income,

have agreed as follows: Strana 6304 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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

1. This Agreement shall apply to taxes on income 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 all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.

3. The existing taxes to which the Agreement shall apply are in particular: a) in Jordan: (i) the income tax; (ii) the distribution tax; (iii) the social service tax; ( hereinafter referred to as “ Jordanian tax” ); b) in the Czech Republic: (i) the tax on income of individuals; (ii) ‘the tax on income of legal persons; (hereinafter referred to as “Czech tax” ).

4. The Agreement shall apply also to any identical or substantially similar taxes which 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 substantial changes which have been made in their respective taxation laws. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6305

Article 3 GENERAL DEFINITIONS

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

(i) the term “Jordan” means the territories of the Hashemite Kingdom of Jordan, the territorial waters of Jordan and the seabed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Jordan and the seabed and subsoil of any such area, which has been or may hereafter be designated, under the laws of Jordan and in accordance with international Jaw, as an area over which Jordan has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living ;

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

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

d) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes ;

€) 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;

f) the term “international traffic” means any transport by a ship or aircraft operated by a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

g) the term “competent authority” means : ,

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

(ii) in the Czech Republic, the Minister of Finance or his authorised representative;

h) 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 .

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 Strana 6306 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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 laws 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 any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, 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 .

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 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 the status of an individual cannot be determined according to sub- paragraphs a) to c) , 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. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6307

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” includes especially : a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop;

f) a sales outlet;

g) a warehouse in relation to a person carrying on business in the field of storage;

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

3. The term “permanent establishment” likewise encompasses :

a) a building site, 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 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 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 or display 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 or display;

Cc) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; Strana 6308 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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.

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 in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such a person :

a) has and habitually exercises in that State an authority to conclude contracts in the name of 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; or

b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.

6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other 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. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6309

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 | 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

lL. 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 catries 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:

a) that permanent establishment ; or

b) sales in that other State of goods or merchandise of the same or similar kind as those sold through 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 Strana 6310 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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 the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business 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. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties , fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties , fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.

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. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6311

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 SHIPPING AND AIR TRANSPORT

AL Profits derived by a resident 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 Strana 6312 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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 beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.

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 paying the income 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, 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, CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6313

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 beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

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, shall be exempt from tax in the first - mentioned 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 debtor's profits, and in particular, income from government securities and income from bonds or debentures, incliding premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent. The term shall not include any item of income which is treated as a dividend under the provisions of Article 10 of this Agreement.

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. Strana 6314 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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

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 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.

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 television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or any industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6315

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 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 or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Strana 6316 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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 a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or of 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 the preceding paragraphs, shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14 INDEPENDENT PERSONAL SERVICES

1. Income derived by 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, except in the following circumstances, when such income may also be taxed in the other Contracting State:

a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or

b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.

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. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6317

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 80 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 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. 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.

4, Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft

operated by a resident of a Contracting State in international traffic, 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 Contracting State. Strana 6318 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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.

Article 18 PENSIONS AND ANNUITIES

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

2. The term “annuities” means stated sums payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.

Article 19 GOVERNMENT SERVICE lL. 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 shal! be taxable only in that State. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6319

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 a national of that State; or

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

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 15, 16,17 and 18 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 20 STUDENTS AND TRAINEES

1. Payments which a student or business 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. In respect of grants, scholarships and remuneration from employment not covered by paragraph |, a student or business trainee described in paragraph 1 shail , 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 Contracting State which he is visiting. Strana 6320 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Article 21 OTHER INCOME

Items of income of a resident of a Contracting State, which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that State. However, if such income is derived from sources within the other Contracting State, it may also be taxed in that other State.

Article 22 ELIMINATION OF DOUBLE TAXATION

{, In the case of a resident of Jordan, double taxation shall be eliminated as follows: Where a resident of Jordan derives income from the Czech Republic, the amount of the tax on that income paid in the Czech Republic in accordance with the provisions of this Agreement, shali, subject to the provisions of Jordanian domestic law, be credited against the tax levied in Jordan on that resident. The amount of credit, however, shall not exceed the amount of the Jordanian tax on that income computed in accordance with its taxation laws and regulations.

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 which according to the provisions of this Agreement may also be taxed in Jordan, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in Jordan. 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 which, in accordance with the provisions of this Agreement, may be taxed in Jordan.

b) Where in accordance with any provision of the Agreement income derived by a resident of the Czech Republic is exempt from tax in the Czech CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6321

Republic, the Czech Republic may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

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.

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or a fixed base available to a resident of a Contracting State in the other Contracting State shall not be less favourably levied in that other State than the taxation

levied on enterprises or residents of that other State carrying on the same activities.

3. Nothing in this Article shall 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.

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. 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 Strana 6322 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

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.

Article 24 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 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 I 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 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 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. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6323

Article 25 EXCHANGE OF INFORMATION

L. 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 of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement and in particular for the prevention of fraud or evasion in relation to such taxes. 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 Agreement. 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 | 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 rules of international law or under the provisions of special agreements. Strana 6324 Sbirka mezindrodnich smluv & 88 / 2007 CAstka 49

Article 27 LIMITATIONS ON BENEFITS

1. The provisions of this Agreement (except the provisions of Article 25) shall not apply to companies or other persons enjoying a special tax treatment (as for example to the rate of the tax and computation of the tax base) by virtue of the laws or the administrative practice of either of the Contracting States. Neither shall they apply to income derived from such companies or other persons by a resident of the other Contracting State.

2. Benefits provided under this Agreement shall not be granted also to companies of either Contracting State if the purpose of the establishment of

such companies was solely to obtain benefits under this Agreement that would not otherwise be available.

3. The provisions of this Agreement shall in no case prevent either Contracting State from the application of the provisions of its domestic laws aiming at

the prevention of fiscal evasion, in particular the provisions on thin capitalisation, transfer pricing, etc.

Article 28 ENTRY INTO FORCE

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, to income in any taxable year

beginning on or after Ist January in the calendar year next following that in which the Agreement enters into force. CAstka 49 Sbirka mezindrodnich smluv & 88 / 2007 Strana 6325

Article 29 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) 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 notice is given;

b) in respect of other taxes on income, to income in any taxable year beginning

on or after 1st 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 ...... vineeenaeeea seen caer: this ...0 2... day of APRIL

languages. All texts being equally authentic. Inthe case of any divergence,

the English text shal} prevail.

For the Government of For the Government of the Czech Republic the Hashemite Kingdom of Jordan Petra Buzkova Ziad Fariz Minister of Education, Prime Minister and Minister of Finance

Youth and Sports Strana 6326 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

89 SDELENI

Ministerstva zahraniénich véci

Ministerstvo zahraniénich véci sdéluje, Ze dne 7. listopadu 2006 byla v DuSanbe podepsdna Smlouva mezi Ceskou republikou a Tédzickou republikou o zamezenf dvojimu zdanéni v oboru danf z pifjmu a z majetku.

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

Smlouva vstoupila v platnost na zakladé svého Glanku 27 dne 19. Hjna 2007 a jejf ustanovenf se budou provadét v souladu se znénim pismen a) a b) téhoz élanku.

Ceské znéni Smlouvy a anglické znénj, je% je pro jejf vyklad rozhodné, se vyhla8uji souZasné. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6327

SMLOUVA

MEZI

CESKOU REPUBLIKOU

TADZICKOU REPUBLIKOU

O ZAMEZENI DVOJIMU ZDANENI V OBORU DANI Z PRIJMU A Z MAJETKU

CESKA REPUBLIKA A TADZICKA REPUBLIKA,

prejice si rozvijet a upeviiovat hospoddfskou, védeckou, technickou a kulturni spolupraéci mezi obéma staty a uzav¥it smlouvu o zamezen{ dvojimu zdanéni v oboru dani z prijmu a z majetku,

se dohodly takto: Strana 6328 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

Clének 1 OSOBY, NA KTERE SE SMLOUVA VZTAHUJE

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

Clének 2 DANE, NA KTERE SE SMLOUVA VZTAHUJE

1. Tato smlouva se vztahuje na dané z prijmu a z majetku ukladané jménem

eww

kaiZdého ze smluvnich stéti nebo jeho nizZSich spravnich itvari nebo mistnich tifadi, at’ je zpisob vybirani jakykoli.

2. Za dané z p¥ijmu a z majetku se povaZuji vSechny dané vybirané z celkového p¥ijmu, z celkového majetku nebo z CAsti p¥ijmu nebo majetku, véetné dani ze ziski ze zcizeni movitého nebo nemovitého majetku, dani z celkového objemu mezd & plati vyplacenych podniky a rovnéz dani z p¥iristku majetku.

3. Souéasné dané, na které se Smlouva vztahuje, jsou zejména: a) v TadZické republice:

• dané z p¥ijma (ziski) pravnickych osob;

• dané z prijma fyzickych osob;

• dané z majetku pravnickych a fyzickych osob; (dale nazyvané "tadZicka dai”);

b) v Ceské republice:

• dali z prijma fyzickych osob;

• dali z pfijmi pravnickych osob;

~ dai z nemovitosti;

(dale nazyvané *teska dah”).

4. Smlouva se bude rovnéZ vztahovat na jakékoliv dané stejného nebo v zdsadé podobného druhu, které budou ukldddny po datu podpisu Smlouvy vedle nebo misto sou¢asnych dani. P¥isluSné u¥ady smluvnich stati si vzAjemné sdéli veSkeré podstatné zmény, které budou provedeny v jejich datiovych zAkonech. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6329

Clének 3 VSEOBECNE DEFINICE

1. Pro téely této smlouvy, pokud souvislost nevyZaduje odliSny vyklad:

a) vyrazy “jeden smluvni stat” a *druhy smluvni stat” oznatuji, podle souvislosti, Ceskou republiku nebo TadZikistan;

b) vyraz *TadZikistan” oznatuje T4dzickou republiku a, pokud je pouzit v zemépisném v¥znamu, vyraz ”TAdzikistan” zahrnuje jeho stétni izemi urtené v souladu s mezinarodnim pravem;

c) vyraz "Ceska republika” oznatuje uzemi Ceské republiky, na kterém jsou, podie éeskych pravnich p¥edpisi a v souladu s mezinérodnim pravem, vykonavana svrchovana prava Ceské republiky;

d) vyraz ”osoba” zahrnuje fyzickou osobu, spoletnost a vSechna jind sdruZeni osob;

e) vyraz *spoleénost” oznatuje jakoukoliv prévnickou osobu nebo jakéhokoliv nositele prav povaZovaného pro uéely zdanéni za pravnickou osobu;

f) v¥raz ’podnik” se vztahuje k vykon4vani jakékoliv tinnosti;

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

h) v¥raz ”mezindrodni doprava” oznatuje jakoukoli doprave lodi, letadlem, silnitnim nebo Zeleznitnim vozidlem provozovanou podnikem, ktery m4 misto svého hlavniho vedeni v jednom smluvnim staté, vyjma pripadi, kdy je lod’ provozovana nebo letadlo, silniténi nebo Zeleznitni vozidlo provozovano pouze mezi misty v druhém smluvnim staté;

i) v¥raz *Sinnost” zahrnuje rovnéZ vykondvani svobodného povolani a jinych éinnosti nezavislého charakteru;

) v¥raz ’staétni p¥isluSnik” oznatuje:

• kaZdou fyzickou osobu, ktera je statnim obtéanem nékterého smluvniho statu;

• kaZdou prdvnickou osobu, osobni spoletnost nebo sdruzeni zirizené podle pravnich p¥edpisi platnych v nékterém smluvnim staté;

k) v¥raz ’p¥rislusny d¥ad” oznatuje: -v Ceské republice, ministra financi nebo jeho zmocnéného zastupce; -v Tadzikistanu, ministerstvo financi nebo jeho zmocnéného zAstupce.

2. Pokud jde o provadéni Smlouvy v jakémkoliv éase nékterym ze smluvnich stati, bude mit kazdy vyraz, ktery v ni neni definovdn, pokud souvislost nevyZaduje odlisny vyklad, takovy v¥znam, jen% mu ndleZi v tomto Case podle pravnich p¥edpisi tohoto statu pro i&ely dani, na které se Smlouva vztahuje, Strana 6330 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

pritemz jakykoliv vyznam podle pouzivanych daiovych zakont tohoto stétu bude p¥revaZovat nad vyznamem danym vyrazu podle jinych pravnich predpisi tohoto statu.

Clanek 4 REZIDENT

1. V¥raz ”rezident smluvniho stétu” oznatuje pro iétely této smlouvy kaZdou osobu, ktera je podle pravnich predpisi tohoto statu podrobena v tomto staté zdantni z diivodu svého bydlisté, stalého pobytu, mista vedeni nebo jakéhokoli jiného podobného kritéria a rovnéZ zahrnuje tento stat a jakykoliv niZSi spravni itvar nebo mistni ui¥ad tohoto statu. Tento vyraz v8ak nezahrnuje Zadnou osobu, ktera je podrobena zdanéni v tomto st4té pouze z divodu pYijmu ze zdrojii v tomto stété nebo majetku tam umistéiného.

2. Jestlize fyzickA osoba je podle ustanoveni odstavce 1 rezidentem obou smluvnich stati, bude jeji postaveni urteno nAsledujicim zpisobem:

a) p¥edpoklada se, Ze tato osoba je rezidentem pouze toho statu, ve kterém ma k dispozici stély byt; jestlize ma k dispozici staly byt v obou statech, pfedpokl4da se, Ze je rezidentem pouze toho statu, ke kterému mA uZ8i osobni a hospodarské vitahy (stiedisko Zivotnich zajmii);

b) jestlize nemiZe byt uréeno, ve kterém st4té ma tato osoba stfedisko sv¥ch Zivotnich zAjmii nebo jestlize nem& kdispozici staly byt v Zadném staté, predpoklada se, Ze je rezidentem pouze toho statu, ve kterém pobyva vice nez 182 dnd v prisluSném kalenda¥nim roce (obvyklé zdrZovani se);

c) jestliZe se tato osoba obvykle zdrzuje v obou statech nebo v ZAdném z nich, predpoklada se, Ze je rezidentem pouze toho statu, jehoz je stAtnim prisluSnikem;

d) jestlize je tato osoba statnim pfrislu’nikem obou stati nebo Zadného z nich, upravi p¥isluSné ifady smluvnich stati tuto otazku vz4jemnou dohodou.

3. JestliZe osoba, jind nez osoba fyzicka, je podle ustanoveni odstavce 1 rezidentem obou smluvnich stati, p¥edpoklida se, Ze je rezidentem pouze toho statu, v némZ se nachazi misto jejiho hlavnfho vedeni.

Clanek 5 STALA PROVOZOVNA

1. Vyraz ”stél4 provozovna” oznatuje pro ucéely této smlouvy trvalé misto k vykonu Cinnosti, jehoz prostfednictvim je zcela nebo ztasti vykonavana Cinnost podniku.

2. V¥raz ’stala provozovna” zahrnuje obzvlasté: CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6331

a) misto vedeni ¢4sti podniku;

b) zavod;

c) kancelaf;

d) tovarnu;

e) dilnu, a

f) dil, nalezi&té ropy nebo plynu, lom nebo jakékoliv jiné misto téZby prirodnich zdrojil.

3. V¥raz ’stéla provozovna” rovnéz zahrnuje:

a) staveni&té, stavebni, instalaéni nebo montaZni projekt nebo dozor s tim spojeny, avsak pouze pokud takové staveniSté, projekt nebo dozor trva déle neZ dvanact mésict;

b) poskytovani sluzeb, véetné poradenskych nebo manazZerskych sluzeb, podnikem jednoho smluvniho statu nebo prostrednictvim zaméstnancii nebo jin¥ch pracovniki najatych podnikem pro tento wéel, avSak pouze pokud éinnosti takového charakteru trvaji na Gzemi druhého smluvniho statu po jedno nebo vice obdobi presahujici v dhrnu Sest mésici v jakémkoliv dvandctimésitnim obdobi.

4. Bez ohledu na p¥edchozi ustanovenf tohoto ¢lanku se predpoklad4, Ze vyraz *stala provozovna” nezahrnuje:

a) za¥izeni, které se vyuzZiva pouze za téelem uskladnéni, vystaveni nebo dodaéni zboZi patfictho podniku;

b) zAsobu zbozi patriciho podniku, kterd se udrZuje pouze za iéelem uskladnéni, vystaveni nebo dodani;

c) zasobu zboZi patriciho podniku, kter4 se udrZuje pouze za iéelem zpracovani jinym podnikem;

d) trvalé misto k vykonu tinnosti, které se udrZuje pouze za uéelem nakupu zbozi nebo shromazZd’ovani informaci pro podnik;

e) trvalé misto k vykonu Cinnosti, které se udrzuje pouze za déelem vykonavani jakékoliv jiné Cinnosti, ktera m4 pro podnik p¥ipravny nebo pomocny charakter;

f) trvalé misto kvykonu Cinnosti, které se udrZuje pouze k vykonavani jakéhokoliv spojeni tinnost{ uvedenych v pismenech a) aZ e), pokud celkova éimnost trvalého mista kvykonu ¢innosti vyplyvajici z tohoto spojeni je pripravného nebo pomocného charakteru.

5. Jestlize, bez ohledu na ustanoven{ odstavcii 1 a 2, osoba - jind nez nezavisly zAstupce, na kterého se vztahuje odstavec 6 - jedna ve smluvnim staté na véet podniku a m4 a obvykle vykonava oprdvnéni uzavirat smlouvy jménem podniku, ma se za to, Ze tento podnik ma stélou provozovnu v tomto staté ve vztahu ke vSem tinnostem, které tato osoba provadi pro podnik, pokud Cinnosti této osoby nejsou omezeny na Cinnosti uvedené v odstavci 4, které, pokud by byly vykon4vany prost¥ednictvim trvalého mista k vykonu Cinnosti, by nezakladaly z Strana 6332 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

tohoto trvalého mista k vykonu Cinnosti stélou provozovnu podle ustanoveni tohoto odstavce.

6. Nema se za to, Ze podnik m4 stélou provozovnu ve smluvnim staté jenom proto, Ze v tomto stété vykonava svoji tinnost prostfednictvim maklé¥e, generdlniho komisioné¥e nebo jakéhokoliv jiného nezdvislého z4stupce, pokud tyto osoby jednaji v ramci své radné Cinnosti.

7, Skute&nost, Ze spoletnost, ktera je rezidentem jednoho smluvniho statu ovlada nebo je ovl4dana spoleénosti, kterA je rezidentem druhého smluvniho st4tu nebo které v tomto druhém staté vykonava svoji tinnost (at? prost¥ednictvim stalé provozovny nebo jinak), neuéini sama o sobé z kterékoli této spoletnosti stalou provozovnu druhé spoletnosti.

Clanek 6 PRIJMY Z NEMOVITEHO MAJETKU

1. P¥ijmy, které pobira rezident jednoho smluvniho st4tu z nemovitého majetku (véetné pFijmi ze zemédélstvi nebo lesnictvi) umisténého ve druhém smluvnim stété, mohou byt zdanény v tomto druhém staté.

2. V¥raz *nemovity majetek” ma takovy vyznam, jenZ mu ndleZi podle pravnich predpisii smluvniho statu, v némzZ je dany majetek umistén. Vyraz zahrnuje v kazdém p¥ipadé prisluSenstvi nemovitého majetku, Zivy a mrtvy inventd¥ uzivany v zemédélstvi a lesnictvi, prava, pro které plati ustanoveni obtéanského prava vztahujici se na pozemky, pravo poZivani nemovitého majetku a prava na proménlivé nebo pevné platby za téZeni nebo za pfivoleni k téZeni nerostnych loZisek, prament a jinych p¥irodnich zdroji. Lodé a letadla se nepovazuji za nemovity majetek.

3. Ustanoveni odstavce 1 plati pro p¥ijmy pobirané z primého uZivani, najmu nebo kazdého jiného zpisobu uzZivani nemovitého majetku.

4. Ustanoveni odstavcii 1 a 3 plati rovnéZ pro pfijmy znemovitého majetku podniku.

Clanek 7 ZISKY PODNIKU

1. Zisky podniku jednobo smluvniho statu podléhaji zdanéni jen v tomto staté, pokud podnik nevykon4vé svoji Cinnost v druhém smluvnim staté prostfednictvim stalé provozovny, které je tam umisténa. Jestlize podnik vykonava svoji Cinnost timto zpiisobem, mohou byt zisky podniku zdanény ve

druhém staté, avSak pouze v takovém rozsahu, v jakém je Ize pfititat této stalé provozovné. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6333

2. Jestlize podnik jednoho smluvniho statu vykonavd svoji cinnost v druhém smluvnim staté prost¥ednictvim stélé provozovny, kterA je tam umisténa, piisuzuji se, s vyhradou ustanoveni odstavce 3, v ka%dém smluvnim stdté této stalé provozovné zisky, které by byla mohla docilit, kdyby byla jako samostatny podnik vykon4vala stejné nebo obdobné tinnosti za stejnych nebo obdobnych podminek a byla zcela nezdvisla ve styku s podnikem, jehozZ je stélou provozovnou.

3. P¥i stanoveni ziskii stalé provozovny se povoluje odetist naklady vynalozZené pro téely stélé provozovny, véetné v¥loh vedeni a vSeobecnych spravnich vyloh takto vynaloZenych, at’ vznikly ve st4té, v némz je stéla provozovna umisténa, Ci jinde.

4. Jestlize je v nékterém smluvnim staté obvyklé stanovit zisky, které maji byt priéteny stélé provozovné, na zdkladé rozdéleni celkovych ziskii podniku jeho riznym CAstem, nic v odstavci 2 nevyluéuje, aby tento smluvni stat stanovil zisky, jeZ maji byt zdanény, timto obvyklym rozdélenim; pouzity zpiisob rozdéleni musi byt v8ak takovy, aby vysledek byl v souladu se z4sadami stanovenymi v tomto élanku.

5. Stalé provozovné se nepyittou ZAdné zisky na zdkladé skutefnosti, Ze pouze nakupovala zboZ pro podnik.

6. Zisky, které maji byt pfitteny stalé provozovné, se pro iéely p¥edchozich odstavei stanovi kaZdy rok stejnym zpisobem, pokud neexistuji dostatetné dirvody pro jiny postup.

7. Jestlize zisky zahrnuji ¢4sti prijmi, o nichZ se pojedndva oddélené v jinych élincich této smlouvy, nebudou ustanoveni onéch Glanki dotéena ustanovenimi tohoto Ganku.

Clének 8 MEZINARODNI DOPRAVA

1. Zisky z provozovani lodi, letadel, silnitnich nebo Zelezniénich vozidel v mezindrodni dopravé podléhaji zdanéni jen ve smluvnim staté, v némzZ se nachazi misto hlavniho vedeni podniku.

2. Jestlize misto hlavniho vedeni podniku vodni dopravy je na palubé lodi, povazZuje se za umisténé ve smluvnim stété, v némzZ se nachdzi domovsky pfistav lodi, nebo, neni-li takovy domovsky pfistav, ve smluvnim staté, jehoz je provozovatel lodi rezidentem.

3. Ustanoveni odstavce 1 plati rovnézZ pro zisky z itasti na poolu, spoleéném provozu nebo mezinarodni provozni organizaci. Strana 6334 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

Clének 9 SDRUZENE PODNIKY

JestliZe

a) se podnik jednoho smluvniho st4tu podili p¥imo nebo nepfimo na vedeni, kontrole nebo kapitélu podniku druhého smluvntfho statu, nebo

b) tytéZ osoby se podileji primo nebo nepyimo na vedeni, kontrole nebo kapitalu podniku jednoho smluvniho statu i podniku druhého smluvniho statu

a jestlize v téchto pYipadech jsou oba podniky ve svf¥ch obchodnich nebo finantnich vztazich vazdny podminkami, které sjednaly nebo jim byly ulozeny a které se li8i od podminek, které by byly sjednany mezi nezavisl¥mi podniky, mohou jakékoliv zisky, které by, nebyt téchto podminek, byly docileny jednim z podniki, ale vzhledem k témto podminkém docfleny nebyly, byt zahrnuty do ziskii tohoto podniku a nasledné zdanény.

Clének 10 DIVIDENDY

1. Dividendy vyplacené spoletnosti, kter4 je rezidentem jednoho smluvniho statu, rezidentu druhého smluvniho statu, mohou byt zdanény v tomto druhém staté.

2. Tyto dividendy vSak mohou byt rovnéZ zdanény ve smluvnim staté, jehoz je spoletnost, ktera je vyplici, rezidentem, a to podle pravnich pfredpisii tohoto stétu, avSak jestlize skutetény vlastnik dividend je rezidentem druhého smluvniho statu, dali takto uloZend nepyesadhne 5 procent hrubé tAstky dividend.

P¥isluSné ti¥ady smluvnich stati upravi vzijemnou dohodou zptisob aplikace tohoto omezeni.

Tento odstavec se nedot¥ka zdanéni ziski spoletnosti, z nichZ jsou dividendy vyplaceny.

3. V¥raz *dividendy” pouzity v tomto Ganku oznatuje p¥ijmy z akcii nebo jinych prav, s vyjimkou pohledavek, s podilem na zisku, jakoz i jiné prijmy, které jsou podrobeny stejnému datiovému reZimu jako prijmy z akcif podle prdvnich p¥edpisii statu, jehoz je spoletnost, ktera provadi platbu, rezidentem.

ser

4. Ustanoveni odstavcii 1 a 2 se nepouzZiji, jestlize skutetny vlastnik dividend, ktery je rezidentem jednoho smluvniho statu, vykon4va v druhém smluvnim staté, jehoZ je rezidentem spoletnost vyplacejici dividendy, svoji Cinnost prost¥ednictvim stalé provozovny, kterd je tam umisténa, a jestlize déast, pro kterou se dividendy vypldceji, se skuteéné vaze k této stalé provozovné. V takovém pYipadé se pouzZiji ustanoveni élanku 7. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6335

5. JestliZe spoletnost, kter4 je rezidentem jednoho smluvniho stétu, dosahuje zisky nebo prijmy z druhého smluvniho st4tu, nemiézZe tento druhy stat zdanit dividendy vyplicené spoletnosti, ledaZe tyto dividendy jsou vyplaceny rezidentu tohoto druhého stAtu nebo Ze iéast, pro kterou se dividendy vyplaceji, se skutetné vaze ke st4lé provozovné, kterA je umisténa v tomto druhém st4té, ani podrobit nerozdélené zisky spoletnosti dani znerozdélenych ziski spoletnosti, i kdyz vyplaicené dividendy nebo nerozdélené zisky pozistavaji zcela nebo zéasti ze ziski nebo z prijmi majicich zdroj v tomto druhém staté.

Clanek 11 UROKY

1. Uroky majiei zdroj v jednom smluvnim staté a vyplacené rezidentu druhého smluvniho stétu mohou byt zdanény v tomto druhém staté.

2. Tyto droky vSak mohou byt rovnézZ zdanény ve smluvnim staté, v némzZ maji zdroj, a to podle pravnich p¥edpisi tohoto stétu, avSak jestlize skutetny viastnik troki: je rezidentem druhého smluvniho statu, dai takto uloZend nepfesdhne 7 procent hrubé é4stky droki.

P¥isluSné vifady smluvnich stati upravi vz4jemnou dohodou zpisob aplikace tohoto omezeni.

3. Uroky majfici zdroj v jednom smluvnim staté a vyplacené rezidentu druhého smluvniho statu, kter¥ je jejich skutetnym viastnikem, podléhaji bez ohledu na ustanoveni odstavce 2 zdanéni jen v tomto druhém staté, jestlize tyto droky jsou vyplaceny:

a) v souvislosti s prodejem jakéhokoliv zboZi nebo zayizeni na tivér;

b) zjakékoliv piijéky nebo z ivéru jakéhokoliv druhu, ktera byla poskytnuta bankou nebo ktery byl poskytnut bankou;

ec) vlddé druhého smluvniho stétu, véetné jakéhokoliv niz3iho spravniho itvaru nebo mistniho ifadu tohoto statu, centralni bance nebo jakékoli finanéni instituci, ktera je ovladana touto viddou;

d) rezidentu druhého statu v souvislosti s jakoukoliv pijékou nebo jakymkoliv avérem, kter4 je zaru¢éena nebo ktery je zaruéen vladou druhého statu, véetné jakéhokoliv nizSiho spravniho titvaru nebo mistniho u¥adu tohoto statu, centralni bankou nebo jakoukoli finantni instituci, kterA je ovlddana touto viladou.

4, V¥raz "iroky” pouzity v tomto tlanku oznatuje pfijmy 2 pohledavek jakéhokoliv druhu, at? zajiSténych ¢i nezaji§ténych zdstavnim pravem na nemovitosti a majicich & nemajicich pravo iéasti na zisku dluznika, a zvlaSté, piijmy z vlddnich cennYch papiri a prijmy z obligaci nebo dluhopisi, véetné prémif a vyher, které se vazZou k témto cennym papirim, obligacim nebo dluhopisiim. Pendle uklidané za pozdni platbu se nepovazuje za troky pro tiéely Strana 6336 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

tohoto ¢lanku. Vy¥raz “uroky” nezabrnuje Zidnou “Ast pfrijmu, ktera je povazovana za dividendu podle ustanoveni ¢lanku 10 odstavce 3.

5. Ustanoveni odstavei 1, 2 a 3 se nepouziji, jestlize skutetny vlastnik uroki, ktery je rezidentem jednoho smluvniho statu, vykon4va v druhém smluvnim st4té, ve kterém maji troky zdroj, svoji Cinnost prost¥ednictvim stalé provozovny, kterd je tam umisténa, a jestlize pohleddvka, ze které jsou uroky placeny, se skutetné vaze k této stalé provozovné. V takovém p¥ipadé se pouZiji ustanoveni élanku 7.

6. P¥edpoklada se, Ze iroky maji zdroj ve smluvnim staté, jestlize plaétcem je rezident tohoto statu. Jestlize v8ak platce firoki, at’ je nebo neni rezidentem nékterého smluvniho statu, mA ve smluvnim staté stalou provozovnu, ve spojeni s nizZ doSlo k zadluzeni, z néhoz jsou tiroky placeny, a tyto droky jdou k tizi takové stalé provozovny, p¥edpoklida se, Ze tyto iroky maji zdroj v tom stété, ve kterém je stal4 provozovna umisténa.

7. Jestilize ¢A4stka urokii, které se vztahuji k pohledavce, z niZ jsou placeny, pYesahuje, v disledku zviéStnich vztahi mezi platcem a skutetnym viastnikem nebo mezi obéma z nich a néjakou dal8i osobou, CAstku, kterou by by! smluvil platee se skutetnym viastnikem, kdyby nebylo takovych vztahi, pouzZiji se ustanoveni tohoto élanku jen na tuto posledné zminénou tAstku. CAstka plateb, ktera ji pfesahuje, bude v tomto piipadé zdanéna v souladu s pravnimi predpisy kaZdého smluvniho statu, s prihlédnutim k ostatnim ustanovenim této smlouvy.

Clének 12 LICENCNi POPLATKY

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

2. Tyto licenéni poplatky vSak mohou byt rovnéZ zdanény ve smluvnim staté, v némz maji zdroj, a to podle prdvnich predpisi tohoto statu, avSak jestlize skutetny viastnik licenénich poplatki je rezidentem druhého smluvniho statu,

ze

dai takto ulozena nepfesdhne 10 procent hrubé ¢astky licentnich poplatki.

P¥islu&né i¥ady smluvnich stati upravi vz4jemnou dohodou zpisob aplikace tohoto omezeni.

3. V¥raz *licentni poplatky” pouzity v tomto élanku oznatuje platby jakéhokoliv druhu obdrzené jako ndhrada za uZiti nebo za pravo na uiZiti jakéhokoliv autorského prava k dilu literarnimu, uméleckému nebo védeckému, véetné kinematografickych filmi a filmi nebo nahravek pro rozhlasové nebo televizni vysilani, jakéhokoliv patentu, ochranné znamky, navrha nebo modelu, planu, tajného vzorce nebo vyrobniho postupu, nebo jakéhokoliv primyslového, obchodniho nebo védeckého zayizeni, nebo za informace, které se vztahuji na zkuSenosti nabyté v oblasti primyslové, obchodni nebo védecké. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6337

4. Ustanoveni odstavcii 1 a 2 se nepouzZiji, jestlize skuteény viastnik licentnich poplatki, ktery je rezidentem jednoho smluvniho statu, vykonav4 v druhém smluvnim stdt®, ve kterém maji licentni poplatky zdroj, svoji tinnost prostfednictvim st4lé provozovny, kter4 je tam umisténa, a jesilize pravo nebo majetek, které davaji vznik licenénim poplatkim, se skuteéné vaZou k této stalé provozovné. V takovém pripadé se pouZiji ustanoveni Clanku 7.

5. PFedpoklada se, Ze licentni poplatky maji zdroj ve smluvnim staté, jestlize platcem je rezident tohoto st4tu. JestliZe vSak platce licenténich poplatki, at je nebo nen{ rezidentem nékterého smluvniho statu, m4 ve smluvnim staté stalou provozovnu, ve spojeni s niZ vznikla povinnost platit licenéni poplatky, a tyto licentni poplatky jdou k tizi takové stalé provozovny, predpokladd se, Ze tyto licentni poplatky maji zdroj v tom staté, ve kterém je stal4 provozovna umisténa.

6. JestlizZe tastka licentnich poplatki, které se vztahuji k uziti, prava nebo infermaci, za které jsou placeny, presahuje, v disledku zvléStnich vztahi mezi platcem a skutetnym viastnikem nebo mezi obéma z nich a néjakou dal8i osobou, é4stku, kterou by byl smluvil platce se skuteténym viastnikem, kdyby nebylo takovych vztahi, pouziji se ustanoveni tohoto Sanku jen na tuto posledné zminénou téstku. Castka plateb, které ji p¥esahuje, bude v tomto p¥ipadé zdanéna v souladu s pravnimi predpisy kaZdého smluvntho statu, s p¥ihlédnutim k ostatnim ustanovenim této smlouvy.

Clének 13 ZISKY ZE ZCIZENi MAJETKU

1. Zisky, které pobira rezident jednoho smluvniho stétu ze zcizeni nemovitého majetka uvedeného v ¢lanku 6 a umisténého ve druhém smluvnim staté, mohou byt zdanény v tomto druhém staté.

2. Zisky ze zcizeni movitého majetku, ktery je ¢Asti provozniho majetku stalé provozovny, jez ma podnik jednoho smluvniho statu ve druhém smluvnim staté, véetné ziskii ze zcizeni takové st4lé provozovny (samotné nebo spolu s celym podnikem), mohou byt zdanény v tomto druhém staté.

3. Zisky ze zcizeni majetku, ktery je ¢Asti provozniho majetku podniku a pozistavajiciho z lodi, letadel, silniénich nebo Zelezniénich vozidel provozovanych timto podnikem v mezindrodni dopravé nebo z movitého majetku slouziciho k provozovani téchto lodi, letadel, sinitnich nebo Zeleznitnich vozidel, podléhaji zdanéni jen ve smluvnim staté, v némzZ se nachazi misto hlavniho vedeni podniku.

4. Zisky ze zcizeni jakéhokoliv jiného majetku, neZ kter¥ je uveden v odstavcich 1, 2 a3, podléhaji zdanéni jen ve smluvnim staté, jehoz je zcizitel rezidentem. Strana 6338 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

Clanek 14 PRIJMY ZE ZAMESTNANI

1. Platy, mzdy a jiné podobné odmény, které pobira rezident jednoho smluvniho statu z divodu zaméstn4ni, podléhaji s v¥hradou ustanoveni élanki 15, 17 a 18 zdanéni jen v tomto stété, pokud zaméstnani neni vykonavano ve druhém smluvnim stété. Je-li tam zaméstnéni vykonavano, mohou byt odmény z néj pobirané zdanény v tomto druhém staté.

2. Odmény, které pobira rezident jednoho smluvniho statu z divodu zaméstnani vykondvaného ve druhém smluvnim st4té, podléhaji bez ohledu na ustanoveni odstavce 1 zdanéni jen v prvné zminéném staté, jestliZe vSechny ndsledujici podminky jsou spInény:

a) p¥ijemce je zaméstnan ve druhém staté po jedno nebo vice obdobi nepresahujici v Ghrnu 183 dny v jakémkoliv dvanactimésitnim obdobi zatinajicim nebo konticim v prislusném 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) v8echny dny fyzické p¥itomnosti véetné dni prijezdii a odjezdii a

b) dny strivené mimo staét Cinnosti, jako jsou soboty a nedéle, statni svatky, dovolené, a sluZebni cesty p¥imo spojené se zaméstnanim pFijemce v tomto staté, po kterych bylo v innosti na azemi tohoto statu pokratovano.

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

5. Bez ohledu na p¥edchozi ustanoveni tohoto G@4nku mohou byt odmény pobirané z divodu zaméstn4ni vykonavaného na palubé lodi, které je provozovana v mezindrodni dopravé nebo na palubé letadla nebo v silniténim nebo Zeleznitnim vozidle, které je provozovano v mezinarodni dopravé, zdanény ve smluvnim staté, v némzZ se nachazi misto hlavniho vedeni podniku. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6339

Clanek 15 TANTIEMY

Tantiémy a jiné podobné odmény, které pobiré rezident jednoho smluvniho statu jako &len spravni rady nebo jiného obdobného organu spoletnosti, ktera je rezidentem druhého smluvniho statu, mohou byt zdanény v tomto druhém staté.

Clanek 16 UMELCI A SPORTOVCI

1. Pfijmy, které pobird rezident jednoho smluvniho stétu jako na verejnosti vystupujici umélec, jako divadelni, filmovy, rozhlasovy nebo televizni umélec nebo hudebnik nebo jako sportovec z takovychto osobné vykonavanych Cinnosti ve druhém smluvnim st4té, mohou byt bez ohledu na ustanoveni tlanki 7 a 14 zdanény v tomto druhém staté.

2. Jestlize prijmy z tinnosti osobné vykondvanych umélcem nebo sportovcem neplynou uméici nebo sportovei samému, nybrz jiné osobé, mohou byt tyto prijmy bez ohledu na ustanoveni tlanki 7 a 14 zdanény ve smluvnim staté, ve kterém jsou ¢innosti umélce nebo sportovce vykonavany.

Clanek 17 PENZE

Penze a jiné podobné platy vyplicené rezidentu smluvniho stétu z divodu d¥ivéjsiho zaméstnani podléhaji s v¥hradou ustanoveni tlanku 18 odstavce 2 zdanéni 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 utvarem nebo mistnim ifadem tohoto statu fyzické osobé za sluzby prokazované tomuto st4tu nebo titvaru nebo ufadu, podléhaji zdanéni jen v tomto staté.

b) Takové platy, mzdy a jiné podobné odmény viak podléhaji zdanéni jen ve

druhém smluvnim staté, jestlize sluzby jsou prokazovany v tomto staté a fyzicka osoba, ktera je rezidentem tohoto statu: Strana 6340 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

~ je statnim p¥isluSnikem tohoto statu; nebo

~ se nestala rezidentem tohoto statu jen z divodu prokazovani téchto sluZeb.

avys

2. a) Jakékoli penze vyplacené jednim smluvnim statem nebo nizim spravnim iitvarem nebo mistnim i¥adem tohoto statu nebo vyplicené z fonda, které zridily, fyzické osobé za sluzby prokazané tomuto statu nebo titvaru nebo tfadu, podléhaji zdanéni jen v tomto staté.

b) Takové penze vSak podléhaji zdanéni jen ve druhém smluvnim staté, jestlize fyzicka osoba je rezidentem a statnim p¥isluSnikem tohoto statu.

3. Ustanoveni tlankii 14, 15, 16 a 17 se pouziji na platy, mzdy a jiné podobné odmény a na penze za sluzby prokAézané v souvislosti s primyslovou nebo obchodni Ginnosti vykondvanou nékterym smluvnim stétem nebo nizim spravnim itvarem nebo mistnim i¥adem tohoto statu.

Clének 19 STUDENTI

Platby, které dostava za itelem thrady nakladi: své v¥zivy, vzdélavani nebo studia student nebo Zak, ktery je nebo bezprost¥edné p¥ed svf¥m pYijezdem do jednoho smluvniho statu byl rezidentem druhého smluvniho statu a ktery se zdrzuje v prvné zminéném st4té pouze za itelem svého vzdélavani nebo studia, nepodléhaji zdanéni v tomto staté za predpokladu, Ze takovéto platby plynou ze zdrojad mimo tento stat.

Clanek 20 OSTATNI PRIJMY

1. Casti prijmi rezidenta smluvniho statu, at? maji zdroj kdekoliv, o kterych se nepojednava v pFedchozich tlncich této smlouvy, podléhaji zdanéni jen v tomto staté.

2. Ustanoveni odstavce 1 se nepouZiji na p¥ijmy jiné nez prijmy z nemovitého majetku, ktery je definovan v tlanku 6 odstavei 2, jestlize p¥ijemce takovych p¥ijmi, ktery je rezidentem jednoho smluvniho stAtu, vykon4v4 v druhém smluvnim staté svoji cinnost prost¥ednictvim stalé provozovny, ktera je tam umisténa, a jestlizZe pravo nebo majetek, pro které se prijmy plati, se skutetné vazou k této stalé provozovné. V takovém p¥ipadé se pouZiji ustanoveni élanku 7. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6341

Clinek 21 MAJETEK

1. Majetek predstavovany nemovitym majetkem uvedenym v élanku 6, ktery je vlastnén rezidentem jednoho smluvniho stdtu a umistén ve druhém smluvnim staté, mize byt zdanén v tomto druhém staté.

2. Majetek pfedstavovany movitym majetkem, ktery je éasti provozniho majetku stalé provozovny, jeZ ma podnik jednoho smluvniho statu ve druhém smluvnim staté, miiZe byt zdanén v tomto druhém staté.

3. Majetek predstavovany majetkem, ktery je t4sti provozniho majetku podniku a pozistavajici z lodi, letadel, silniénich nebo Zeleznitnich vozidel provozovanych timto podnikem v mezindérodni dopravé nebo z movitého majetku slouZiciho k provozovani téchto lodi, letadel, silnitnich nebo Zelezni¢nich vozidel, podléha zdanéni jen ve smluvnim st4té, v némz se nachazi misto hlavniho vedeni podniku.

4. VSechny ostatni tAsti majetku rezidenta smluvniho st4tu podléhaji zdanéni jen v tomto staté.

Clanek 22 VYLOUCENI DVOJIHO ZDANENI

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

• snizit daii z pfijmi tohoto rezidenta o édstku rovnajici se dani z prijmi zaplacené v tomto druhém staté;

• snizit daii z majetku tohoto rezidenta o 4stku rovnajici se majetkové dani zaplacené v tomto druhém staté.

ewer

CAstka, o kterou se daii snizi vSak v Z4dném pripadé nepresdhne tu Cast dané z prijmi nebo majetkové dané, vypottené p¥ed jejim snizenim, kterA pomérné pripada, podle toho, o jaky pripad jde, na p¥ijem nebo majetek, ktery miZe byt zdanén v tomto druhém staté.

2. JestliZe, v souladu s jakymkoliv ustanovenim Smlouvy, pfijem pobirany nebo majetek vlastmény rezidentem jednoho smluvniho statu je osvobozen od zdanéni v tomto staté, tento stat miZe presto, pri vypottu Castky dané ze zbyvajicich p¥ijmi nebo majetku tohoto rezidenta, vzit v ivahu osvobozeny prijem nebo majetek. Strana 6342 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

Clének 23 ZAKAZ DISKRIMINACE

1. StAtni pfisluSnici jednoho smluvniho stétu nebudou podrobeni ve druhém smluvnim stété ZAdnému zdanéni nebo jakymkoliv povinnostem s nim spojenym, které jsou jiné nebo tizivéjSi neZ zdanéni a spojené povinnosti, kterym jsou nebo mohou byt podrobeni statni p¥isluSnici tohoto druhého statu, kteFi jsou, zejména sohledem na rezidenci, ve stejné situaci. Toto ustanoveni se bez ohledu na ustanoveni Glanku 1 vztahuje rovnéZ na osoby, které nejsou rezidenty jednoho

nebo obou smluvnich stati.

2. Zdanéni stélé provozovny, jez m4 podnik jednoho smluvniho statu ve druhém smluvnim stété, nebude v tomto druhém staté nepfiznivéj§i neZ zdanéni podniki tohoto druhého statu, které vykonavaji tytéZ tinnosti. Toto ustanoven{ nebude vyklidéno jako zAvazek jednoho smluvniho stdtu, aby pYiznal rezidentim druhého smluvniho statu jakékoliv osobni ulevy, slevy a snizeni dané z divodu osobniho stavu nebo rodinnych zdvazki, které pYizndva svjm viastnim rezidentim.

3. Pokud se nebudou aplikovat ustanoveni Clanku 9, Clanku 11 odstavce 7 nebo élanku 12 odstavce 6, budou troky, licenétni poplatky a jiné vylohy placené podnikem jednoho smiuvniho stétu rezidentu druhého smluvniho statu, od¢itatelné pro fiéely stanoveni zdanitelnych ziski takového podniku za stejnych podminek, jako kdyby byly placeny rezidentu prvné zminéného stétu. Podobné jakékoliv dluhy podniku jednoho smluvniho st4tu vidi rezidentu druhého smluvniho stétu budou pro téely stanoveni zdanitelného majetku takového podniku odéitatelIné za stejnych podminek, jako kdyby byly smluveny vii rezidentu prvné zminéného statu.

4, Podniky jednoho smluvniho statu, jejichZ kapital je zcela nebo zédsti, primo nebo nepf¥imo viastnén nebo kontrolovan jednim nebo vice rezidenty druhého smluvniho statu, nebudou podrobeny v prvné zminéném staété ZAdnému zdanéni nebo jakymkoliv povinnostem s nim spojenym, které jsou jiné nebo tizivéjSi neZ zdanéni a spojené povinnosti, kterym jsou nebo mohou byt podrobeny ostatni podobné podniky prvné zminéného statu.

5, Ustanoveni tohoto ¢lanku se bez ohledu na ustanoveni dlanku 2 vztahujf na dané vSeho druhu a pojmenovani.

Clanek 24 RESENI PRIPADU DOHODOU

1. JestliZe se osoba domniva, Ze opatfeni jednoho nebo obou smluvnich stata vedou nebo povedou u ni ke zdanéni, které neni v souladu s ustanovenimi této smlouvy, mize, bez ohledu na opravné prost¥edky, které poskytuji vnitrostAtni CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6343

pravni p¥edpisy téchto stati, predlozit svij pripad p¥islusnému ifadu smluvniho statu, jehoz je rezidentem nebo, pokud jeji p¥ipad spadd pod tlanek 23 odstavec 1, tifadu smluvniho stétu, jehoz je statnim pYisluinikem. Pripad musi byt p¥redlozen do t¥i let od prvnfho ozn4meni opatieni vedouciho ke zdanéni, které neni v souladu s ustanovenimi Smlouvy.

2. Jestlize bude p¥isluSny i¥ad povaZovat namitku za opravnénou a nebude-li sim schopen najit uspokojivé feSeni, bude se snaZit pripad vyresit vzAjemnou dohodou s p¥islu’nfm ufadem druhého smluvniho statu tak, aby se zamezilo zdanéni, které neni v souladu se Smiouvou. Jakaékoliv dosaZend dohoda bude uskuteénéna bez ohledu na jakékoliv éasové Ihity ve vnitrostatnich pravnich p¥edpisech smluvnich stati.

3. Prislu’né ufady smluvnich st4ti se budou snaZit vyreSit vzdjemnou dohodou jakékoliv obtize nebo pochybnosti, které mohou vzniknout p¥i vykladu nebo provadéni Smlouvy. Mohou rovnéZ spolu konzultovat za dtelem vylouceni dvojiho zdanéni v p¥ipadech neupravenych ve Smlouvé.

4. P¥isluSné i¥ady smluvnich stati mohou vejit v primy styk za iéelem dosaZeni dohody ve smyslu p¥edchozich odstavci.

Clanek 25 VYMENA INFORMACI

1. P¥islu’né ifady smluvnich stati si budou vyméiiovat takové informace, jaké jsou nezbymé pro provadéni ustanoveni této smlouvy nebo vnitrostatnich pravnich pYedpisé, které se vztahuji na dané vSeho druhu a pojmenovani, jeZ jsou uklédany jménem smluvnich st4éti nebo jejich niZSich spravnich uitvari: nebo mnistnich tifadi, pokud zdanéni, které upravuji, neni v rozporu se Smlouvou. Vyména informaci neni omezena Clanky 1 a 2. VeSkeré informace obdrZené smluvnim stétem budou udrzovany v tajnosti stejnym zpisobem jako informace ziskané podle vnitrostatnich pravnich predpisii tohoto stétu a budou poskytnuty pouze osobim nebo ti¥adim (véetné soudi a spravnich tfadt), které se zabyvaji vyméfovanim nebo vybiranim dani, jez jsou uvedeny v prvni vété, vymahanim nebo trestnim stihanim ve véci téchto dani nebo rozhodovanim o opravnych prost¥edcich ve vztahu k témto danim. Tyto osoby nebo u¥ady pouiziji tyto informace jen k témto déelim. Mohou sdélit tyto informace pri veFejnych soudnich Fizenich nebo v soudnich rozhodnutich.

2. Ustanoveni odstavce 1 nebudou v Z4dném pfripadé vykladana tak, Ze ukladaji smluvnimu statu povinnost:

a) provést spravni opat¥eni, ktera by poruSovala pravni predpisy a spravni praxi tohoto nebo druhého smluvniho statu;

b) poskytnout informace, které nemohou byt ziskany na zdikladé pravnich predpisi nebo v béZném spravnim fizen{ tohoto nebo druhého smluvntho stéta; Strana 6344 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

c) poskytnout informace, které by odhalily jakékoliv obchodni, hospodarské, pramyslové, komertni nebo profesni tajemstvi nebo obchodni postup, nebo informace, jejichZ sdéleni by bylo v rozporu s ve¥ejnym poFadkem.

Clanek 26 | CLENOVE DIPLOMATICKYCH MISi A KONZULARNICH URADU

Nic v této smlouvé se nedotyké datiovych vysad Geni diplomatickych misi nebo konzulirnich viFadé, které jim pfisluSi na zdkladé obecnych pravidel mezindrodniho prava nebo na zakladé ustanoveni zvlaStnich dohod.

Clének 27 VSTUP V PLATNOST

Smluvni staéty si vzijemné ozndmi diplomatickou cestou splnéni postupi pozZadovanych jejich vnitrostatnimi pravnimi pfedpisy pro vstup této smlouvy v platnost. Tato smlouva vstoupi v platnost dnem pozdéjsiho z téchto ozmameni a jeji ustanoveni se budou provadét:

a) pokud jde o dané vybirané srAzZkou u zdroje, na prijmy vyplacené nebo pripisované k 1. lednu v kalenddfnim roce ndsledujicim po roce, v némZ Smlouva vstoupi v platnost, nebo pozdéji;

b) pokud jde o ostatni dané z prijmi a dané z majetku, na prijmy nebo majetek za kazdy datiovy rok zatinajici 1. ledna v kalend4¥nim roce nasledujicim po roce, v némz Smlouva vstoupi v platnost, nebo pozdéji.

Clanek 28 VYPOVED

Tato smlouva zistane v platnosti dokud nebude vypovézena nékterym smluvnim statem. Kazdy smluvni stat mize diplomatickou cestou, poda4nim vypovédi Smlouvu vypovédét, nejméné Sest mésici p¥ed koncem kaZdého kalend4¥niho roku nasledujiciho po obdobi péti let ode dne vstupu Smlouvy v platnost. V takovém p¥ipadé se Smlouva prestane provadét:

a) pokud jde o dané vybirané sr4zZkou u zdroje, na prijmy vyplacené nebo pripisované k 1. lednu v kalenddéfnim roce nasledujicim po roce, v némz byla dana vypovéd’, nebo pozdéji; CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6345

b) pokud jde o ostatni dané z pyijmui a dané z majetku, na prijmy nebo majetek za kazdy datiovy rok zatinajici 1. ledna v kalendarnim roce nasledujicim po roce, v némz byla dana vypovéd’, nebo pozdéji.

Dano v DuSanbe dne 7. listopadu 2006 ve dvou piivodnich vyhotovenich, kazdé v jJazyce éeském, tadZickém, ruském a anglickém, pritemzZ vSechny texty jsou autentické. V pripadé jakéhokoliv rozdilu mezi texty bude rozhodujicim anglicky text.

Za Ceskou republiku: Za Tadzickou republiku: Ing. Ales Fojtik v.r. Safarali Nazmuddinov v.r. mimoradny a zplnomocnény ministr financi

velvyslanec Strana 6346 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

CONVENTION BETWEEN THE CZECH REPUBLIC AND

THE REPUBLIC OF TAJIKISTAN

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

THE CZECH REPUBLIC AND THE REPUBLIC OF TAJIKISTAN,

DESIRING to develop and strengthen economic, scientific, technical and cultural cooperation between

both States and to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital,

HAVE AGREED as follows: CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6347

Article 1

Persons covered 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, 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 Convention shall apply are in particular: a) in the Republic of Tajikistan:

• taxes on income (profits) of legal persons;

• taxes on income of individuals;

• taxes on property of legal persons and individuals;

(hereinafter referred to as ,, Tajik tax”);

b) in the Czech Republic:

• the tax on income of individuals;

• the tax on income of legal persons;

• the tax on immovable property;

(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 substantial changes which

have been made in their taxation laws.

Article 3

General definitions

1. For the purposes of this Convention, unless the context otherwise requires: a) the terms “a Contracting State” and “the other Contracting State” mean the Czech Republic or

Tajikistan, as the context requires; Strana 6348 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

b) the term ,, Tajikistan” means the Republic of Tajikistan, and when used in a geographical sense, the term “Tajikistan” includes its national territory determined in accordance with international law; c) 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; 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 that is treated as a body corporate for tax purposes; f) the term “enterprise” applies to the carrying on of any business; g) 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; h) the term “international traffic” means any transport by a ship, aircraft, road or railway vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, aircraft, road or railway vehicle is operated solely between places in the other Contracting State; i) the term “business” includes also the performance of professional services and of other activities of an independent character; }) the term “national” means:

• any individual possessing the nationality of a Contracting State;

• any legal person, partnership or association deriving its status as such from the laws in force in

a Contracting State; k) the term “competent authority” means:

• in the Czech Republic, the Minister of Finance or his authorized representative;

• in Tajikistan, the Ministry of Finance or its authorized representative.

2. As regards the application of the Convention 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 Convention applies, any meaning under the applicable tax laws 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 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 or any other criterion of a similar nature, and also includes that State and any political CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6349

subdivision or tocal 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 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 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 persona! 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 ia either State, he shall be deemed to be a resident only of the State in which he is present more than 182 days in the calendar year concerned (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 | 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 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 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, a construction, installation or assembly 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 Strana 6350 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

State for a period or periods exceeding in the aggregate six months within any twelve month pertod.

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.

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.

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 CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6351

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 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 | and 3 shall also apply to the income from immovable property of an

enterprise.

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 shalf 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 Strana 6352 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

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

International traffic

1. Profits from the operation of ships, 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.

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

3. 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. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6353

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 | 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 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 beneficial owner of the interest is a resident of the other Contracting Strana 6354 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

State, the tax so charged shall not exceed 7 per cent of the gross amount of the interest.

The competent authorities of the Contracting States shall 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 paid to a

resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that

other State if such interest is paid:

a) inconnection with the sale on credit of any merchandise or equipment;

b) on any loan or credit of whatever kind granted by a bank;

¢) to the Government of the other Contracting State, including any political subdivision or local authority thereof, the Central Bank or any financial institution controlled by that Government,

d) toaresident of the other State in connection with any loan or credit guaranteed by the Government of the other State, including any political subdivision or local authority thereof, the Central Bank or any financial institution controlled by that Government.

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 debtor's 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 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.

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, 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.

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 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.

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. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6355

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 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, any copyright of literary, artistic or scientific work including cinematograph films, and films or recordings for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or any industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs | 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 shail apply only to the last-mentioned amount. In such case, the excess part of the payments shall reniain taxable according to the laws of each Contracting State, due regard being had to the other provisions of

this Convention. Strana 6356 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

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, aircraft, road or railway vehicles operated by such enterprise in international traffic or of movable property pertaining to the operation of such ships, aircraft, road or railway vehicles, shalt be taxable only 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 and 18, 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.

2. Notwithstanding the provisions of paragraph |, 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, CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6357

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, aircraft, road or railway vehicle operated in international traffic, may be taxed in the Contracting State in which the place of effective management of the enterprise is

situated.

Article 15

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 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 sportsmen

1. Notwithstanding the provisions of Articles 7 and (4, 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 and 14, be taxed in the Contracting State in which

the activities of the entertainer or sportsman 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 shall be taxable only in that

State. Strana 6358 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

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 onty 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:

• is a national of that State; or

• 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 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

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.

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 Convention shall be taxable only in that State. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6359

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.

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, aircraft, road or railway vehicles operated by such enterprise in international traffic or of movable property pertaining to the operation of such ships, 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 Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow:

• as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other State;
• 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 shall 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 Convention income derived or capital owned by a

resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in Strana 6360 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

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.

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. CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6361

Article 24

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 | 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 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.

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 Convention 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 Convention. The exchange of information is not restricted by Articles | and 2. 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) concemmed 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 | be construed so as to impose on a Contracting State

the obligation: Strana 6362 Sbirka mezindrodnich smluv & 89 / 2007 CAstka 49

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 Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special

agreements.

Article 27 Entry into force

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

Convention. This Convention 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 1" January in the calendar year next following that in which the Convention 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 I* January in the calendar year next following that in which the Convention

enters into force.

Article 28

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State , may terminate the Convention, through thé 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 Convention enters into force. In such event, the Convention shall cease to have CAstka 49 Sbirka mezindrodnich smluv & 89 / 2007 Strana 6363

effect:

a) in respect of taxes withheld at source, to income paid or credited on or after 1 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 1" January in the calendar year next following that in which the notice is

given.

Done in duplicate at Dushanbe this 7 day of November 2006 in the Czech, Tajik, Russian and English languages, all texts being equally authentic. In the case of any divergence between the texts, the

English text shall prevail.

For the Czech Republic: For the Republic of Tajikistan: Ales Fojtik Safarali Nadjmuddinov Ambassador Extraordinary and Minister of Finance

Plenipotentiary Strana 6364 Sbirka mezindrodnich smluv 2007 CAstka 49

CAstka 49 Sbirka mezindrodnich smluv 2007 Strana 6365

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CAstka 49 Sbirka mezindrodnich smluv 2007 Strana 6367

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ISSN 1801-0393

Vydava a tiskne: Tiskérna Ministerstva vnitra, p. o., Barthikova 4, post. schr. 10, 149 01 Praha 415, telefon: 272 927 011, fax: 974 887 395 — Redakce: Ministerstvo vnitra, Nam. Hrdin&d 1634/3, post. schr. 155/SB, 140 21 Praha 4, telefon: 974 817 287, fax: 974 816 871 —- Administrace: pisemné objednavky piedplatného, zmény adres a poétu odebiranych vytiski - MORAVIAPRESS, a. s. U Pény 3061, 690 02 Bieclav, fax: 519 321 417, e-mail: [email protected]. Objednavky ve Slovenské republice pfijimd a titul distribuuje Magnet-Press Slovakia, s. 1. 0., Teslova 12, 821 02 Bratislava, tel.: 00421 2 44 45 46 28, fax: 00421 2 44 45 46 27. Roéni péedplatné se stanovuje za doddvku kompletniho roéniku véetné rejsttiku a je od ptedplatiteli vybiréno formou zdloh ve vysi ozndmené ve Sbirce mezindrodnich smluv. Zavéreéné vyliétovani se provadi po dodani kompletniho ro¢niku na z4kladé poétu skuteéné vydanych Cstek (prvni z4loha na rok 2008 Gini 3 000,- Ké) - Vych4zi podle potteby — Distribuce: MORAVIA- PRESS, a. s., U Pény 3061, 690 02 Bieclay, celoroéni piedplatné - 516 205 176, 516 205 174, objednavky jednotlivych é4stek (dobirky) - 516 205 207, objednavky-knihkupci - 516 205 161, faxové objednavky - 519 321 417, e-mail - [email protected], zelend linka — 800 100 314. Internetova prodejna: www.sbirkyzakonu.cz - Drobny prodej - Benesov: Oldiich HAAGER, Masarykovo nam. 231; Brno: Ing. Jif Hrazdil, Vranovska 16, SEVT, a. s. Ceskd 14; Ceské Buddjovice: SEVT, a. s., Cask’ 3, tel: 387 319 045; Hradec Kralové: TECHNOR, Wonkova 432; Cheb: EFREX, s. r. 0., Karlova 31; Chomutov: DDD Knihkupectvi - Antikvariét, Ruské 85; Kadatt: Knihatstwi — Piibikovd, J. Svermy 14; Kladno: eL VaN, Ke Stadio- nu 1953, tel: 312 248 323; Klatovy: Krameriovo knihkupectvi, ndm. Miru 169; Liberec: Podjestédské knihkupectvi, Moskevskd 28; Litométice: Jaroslav Tvrdik, Lidicka 69, tel.: 416 732 135, fax: 416 734 875; Most: Knihkupectvi ,U Knihomila‘, Ing. Romana Kopkovd, Moskevské 1999; Olomouc: ANAG, spol. s 1. 0., Denisova é. 2, Zdenék Chumchal - Knihkupectvi Tycho, Ostruznickd 3, Knihkupectvi SEVT, a. s., OstruZnick4 10; Ostrava: LIBREX, NadraZni 14, Profesio, Hollarova 14, SEVT, a. s., Denisova 1; Otrokovice: Ing. Kuéetik, Jungmannova 11165; Pardubice: LEJHANEG, s.r. 0., tiida Miru 65; Plzeit: TYPOS, a. s., Uslavskd 2, EDICUM, Vojanova 45, Technické normy, Labkova pav. é. 5, Vydavatelstvi a naklad. Aleg Cenék, ndm. Ceskych bratti 8; Praha 1: "NEOLUXOR, Na Potiéi 25, LINDE Praha, a. s., Opletalova 35, NEOLUXOR STO, Vaclavské nam. 41; Praha 2: ANAG, spol. s r 0, ném. Miru 9 (Ndrodni dim); Praha 4: SEVT, a. s., Jihlavské 405; Praha 5: SEVT, a. s., E. PeSkové 14; Praha 6: PPP - Statikova Isabela, PuSkinovo ndm. 17; Praha 8: JASIPA, Zenklova 60, Specializovand prodejna Sbirky zdkond, Sokolovské 35, tel: 224 813 548; Praha 9: Abonentni tiskovy servis-Ing. Urban, Jablonecké 362, po - pd 7- 12 hod., tel: 286 888 382, e-mail: [email protected]; Praha 10: BMSS START, s.r. o., Vinohradsk4 190, MONITOR CZ, s. 1. 0., Trebohostickd 5, tel.: 283 872 605; Pierov: Odborné knihkupectvi, BartoSova 9, Jana Honkové - YAHO-i-centrum, Komenského 38; Sokolov: KAMA, Kalousek Milan, K. H. Borovského 22, tel.: 352 303 402; Tébor: Milada Simonovd — EMU, Zavadilska 786; Teplice: Knihkupectvi L&N, Masarykova 15; Usti nad Labem: PNS Grosso s. 1. 0., Havitské 327, tel: 475 259 032, fax: 475 259 029, Kartoon, s.1.0., Solvayova 1597/3, Vazby a dopliiovani Sbirek zdkont véetné dopravy zdarma, tel-Hfax: 475 501 773, www.kartoon. cz, e-mail: kartoon@kartoon. cz; Zdbieh: Mgr. Ivana Patkovd, Zizkova 45; Zatec: Prodejna U Pivovaru, Zizkovo ndm. 76, Jindich Prochazka, Bezdékov 89 — Vazby Sbirek, tel.: 415 712 904. Distribuénié podminky p¥edplatného: jednotlivé c4stky jsou expedovany neprodlené po dodéni z tiskérny. Objednavky nového predplatného jsou vytizovany do 15 dmi a pravidelné dodavky jsou zahajovdny od nejblizsi ééstky po ovétenf vhrady piedplatného nebo jeho zélohy. Castky vy8lé v dobé od zaevidovani ptedplatného do jeho thrady jsou doposiliny jednorazové. Zmény adres a poétu odebiranych vytiski jsou provddény do 15 dmi. Reklamace: informace na tel. Cisle 516 205 174. V pisemném styku vzdy uvadéjte ICO (pravnickd osoba), rodné ¢islo (fyzick4 osoba). Podavani novinovych zdsilek povoleno Ceskou postou, s. p., Odst&pny zévod Jizni Morava Reditelstvi v Brné &. j. P/2-4463/95 ze dne 8. 11. 1995.