224/1998 Coll.
The COMMUNICATION FROM the
Ministry of Foreign Affairs
Change: 64/2014 Coll.
Ministry of Foreign Affairs says that on 21 February 2006. November 1997,
in Singapore, an agreement between the Government of the United Kingdom and the Government of
The Republic of Singapore for the avoidance of double taxation and prevention of fiscal
evasion with respect to taxes on income.
With the Treaty, its assent, Parliament of the Czech Republic and the President of the
the Republic has ratified it.
Treaty has entered into force, pursuant to article 27, paragraph 1. 2 day
August 21, 1998.
English translation of the Treaty shall be designated at the same time. In the English version
The contract, which is for its interpretation of the applicable, can be consulted on the
Ministry of Foreign Affairs and Ministry of finance.
CONTRACT
between the Government of the United Kingdom and the Government of the Republic of Singapore for the avoidance of
of double taxation and prevention of fiscal evasion with respect to taxes on income
The Government of the United Kingdom and the Government of the Republic of Singapore, desiring to conclude a
agreement on avoidance of double taxation and the prevention of fiscal evasion with respect
taxes on income, have agreed as follows:
Article 1
The person to which the contract relates
This agreement shall apply to persons who are residents of one or
both of the Contracting States.
Article 2
The tax, to which the contract relates
1. this Agreement shall apply to taxes on income imposed on behalf of each of the
of the Contracting States, or of his lower subdivisions or local authorities,
whatever way to select any.
2. the following shall be regarded as taxes on income all taxes levied on the total
income or on elements of income, including taxes on gains from the alienation of movable
or real estate.
3. Current taxes to which this agreement applies are:
and) 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");
b) in Singapore:
(i) income tax;
(hereinafter called "the Singapore tax").
4. the agreement shall also apply to any tax of the same or
the principle of a similar kind, that will be stored after signature of the contract in addition to the
or instead of the current taxes. The competent authorities of the Contracting States shall mutually
communicate any material changes that will be made in their
the relevant tax laws.
Article 3
General definitions
1. for the purposes of this agreement, unless the context requires a different interpretation:
and) the term "Czech Republic" means the territory in which they are, according to the
Czech legislation and in accordance with international law, exercised
the sovereign rights of the United States;
(b)), the term "Singapore" refers to the Republic of Singapore and, when it is used
in a geographical meaning, include its mainland territory, inland waters
and territorial waters, as well as any seaside area located outside the
the waters, which is or may be in the future, in accordance with the
international law, under its national legislation as
the area where Singapore may exercise sovereign rights or jurisdiction,
as far as the sea, the seabed, the subsoil and natural resources;
(c)) the terms "a Contracting State" and "the other Contracting State" mean, as
context, the Czech Republic or Singapore;
(d)) the term "person" includes an individual, a company and any other
an Association of persons;
(e)) the term "company" refers to any legal entity or
any bearer of Rights considered for taxation purposes legal
person;
(f)) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting
State "means, according to the context, the enterprise carried on by a resident
of a Contracting State and an enterprise carried on by a resident of the other
Contracting State;
(g)) the term "national" means:
(i) any natural person who is a citizen of a Contracting
State;
(ii) any legal person, partnership or association established
According to the law in force in a Contracting State;
h) the term "international traffic" means any transport by boat or
a plane operated by an undertaking which has its place of effective management
in a Contracting State, except when the ship or aircraft
operated solely between places in the other Contracting State;
I) the term "competent authority" means:
(i) in the case of the Czech Republic the Minister of finance or his authorized
representative;
(ii) in the case of Singapore, the Minister of finance or his authorized
representative.
2. As regards the implementation of the Treaty at any time from any of the
of the Contracting States, each expression that is not defined in it, if
the link does not require a different interpretation, of such importance that it has in
This time according to the laws of that State for the purposes of the taxes to the
which the contract applies, any meaning under the used
the tax laws of this State will prevail over the meaning of the expression
under other laws of that State.
3. If the administrator of the trust shall be subject to taxation in one Contracting State
When it comes to dividends, interest or royalties arising
the trust from sources on the territory of the other Contracting State, it is considered that, for the
the purposes of articles 10, 11 and 12 of that administrator is the beneficial owner of
dividends, interest or royalties.
Article 4
A resident of the
1. the term "resident of a Contracting State" means for the purposes of this
of the Treaty, any person who is under the law of that State
subject to taxation in that State by reason of his residence, the Standing
residence, place of management or any other similar criteria, and
It also includes that State and any lower administrative unit, a local authority
or statutory authority of that State.
2. If the individual is under the provisions of paragraph 1, a resident of the
both of the Contracting States, the position specified in the following way:
and) it is assumed that this person is resident only of the State in
which he has a permanent home; If he has a permanent home in both States, assumes
that is a resident only of the State with which it has strong personal and
economic relations (Centre of vital interests);
(b)) if it cannot be determined which state the person Center
their vital interests or if it does not have a permanent home in any State
It is believed to be a resident only of the State in which it is usually
resides;
(c)) If this person usually resides in both States, or in any
of them, it is assumed to be a resident only of the State of which he is
is a national;
d) if the person is not a national of any State, shall adjust the
the competent authorities of the Contracting States the question by mutual agreement.
3. If a person other than an individual is subject to the provisions of paragraph 1,
a resident of both Contracting States, it is assumed to be a resident only
of the State in which the place of effective management.
Article 5
Permanent establishment
1. the term "permanent establishment" means for the purposes of this agreement, the Permanent
place to do business, through which is wholly or partly
carried on the business.
2. the term "permanent establishment" includes especially:
and instead of keeping) local;
(b)) race;
(c));
(d) a factory;)
e) a workshop; and
f) mine, the site of diesel or gas, a quarry or any other place where
the benefits of natural resources.
3. the term "permanent establishment" also includes:
a building site or construction), Assembly or installation project or supervision with
associated, but only if such construction, project or supervision takes
For more than 12 months;
(b)) the provision of services, including consultancy or managerial services,
the enterprise of a Contracting State through employees or
other workers hired by the enterprise for such purpose, but only if
activities such as to insist on the territory of the other Contracting State after
one or more periods exceeding in the aggregate six months within any
the 12-month period.
4. Notwithstanding the preceding provisions of this article, assume that
the term "permanent establishment" shall not include:
and) device that is used only for the purpose of storage, display
or delivery of the goods belonging to the enterprise;
(b)) the supply of goods belonging to the enterprise solely for the purpose
storage, display or delivery;
(c)) the supply of goods belonging to the enterprise solely for the purpose
the processing of another undertaking;
d) permanent place to do business, solely for the purpose of purchasing
goods, or collecting information for the enterprise;
e) permanent place for business, solely for the purpose of
carrying out any other activity that has for undertaking the preparatory or
auxiliary character;
f) permanent place for business, solely to carry out the
any combination of activities mentioned in subparagraphs (a) to (e))), if
the overall activity of the fixed place of business resulting from this
the connection is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, a person-other than
an independent representative, to whom paragraph 6 applies-is acting in a
a Contracting State on behalf of the enterprise and has, and usually uses the permission that
It allows you to enter into contracts on behalf of the company, it is considered that this
the enterprise has a permanent establishment in that State in relation to all activities,
This person performs for the enterprise if the activities of such person are not
limited to the activities listed in paragraph 4 which, if they were
exercised through a fixed place of business, would not based
from this fixed place of business a permanent establishment under for
the provisions of this paragraph.
6. Not considered that the enterprise has a permanent establishment in a Contracting State
just because in this State, carries on business through a
a broker, General Commission agent or any other independent
the representative, if such persons are acting within their proper operation.
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 that in that other State carries on business
(whether through a permanent establishment or otherwise), will not make itself from
either this company a permanent establishment of the other company.
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
the other Contracting State, may be taxed in that other State.
2. the term "immovable property" is of such importance that it under the
the legislation of the Contracting State in which such property is located.
The term includes in any case the accessories of immovable property, live
and dead inventory used in agriculture and forestry, rights to which
the provisions of civil law relating to property, the right to
the enjoyment of immovable property and rights to variable or fixed payments for the
unfair advantage or consent to the mining of 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,
hire or any other manner of use of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property
the assets of the company and to income from immovable property used for
the exercise of an independent profession.
Article 7
The profits of enterprises
1. The profits of an enterprise of a Contracting State shall be taxable only in that
State if the undertaking does not pursue its activities in the other Contracting State
through a permanent establishment that is located there. If
the enterprise carries on business in this way, the profits of the enterprise may be
taxed in the other State, but only to the extent that they can be
attributable to that permanent establishment.
2. If an enterprise of a Contracting State, carries on business in the
the other Contracting State through a permanent establishment that is there
placed, attach, subject to the provisions of paragraph 3 in any
Contracting State of such permanent establishment profits which could
so if it were a separate enterprise carried out the same or
similar activities under the same or similar conditions and was completely
independent contact with the enterprise of which it is a permanent establishment.
3. when calculating the profits of a permanent establishment shall be allowed to deduct the costs of
spent on the objectives of the permanent establishment, including Executive and
General administrative expenses, whether incurred in this way in the State
which the permanent establishment is situated or elsewhere.
4. If a Contracting State determine the gains that
to be attributed to a permanent establishment on the basis of allocation of the total
the profits of the enterprise to its various parts, nothing in paragraph 2 shall not preclude the
This Contracting State the profits to be taxed by the usual
the Division; the method of distribution must, however, be such that the result of the
in accordance with the principles laid down in this article.
5. no permanent establishment of nepřičtou gains based on the fact that
only goods for the company.
6. The profits to be attributed to a permanent establishment for purposes of
the preceding paragraphs shall each year, in the same way, if the
There are insufficient grounds for a different procedure.
7. where profits include the part of the income which are dealt with separately
in the other articles of this agreement, the provisions of those articles shall not affect the
the provisions of this article.
Article 8
Water and air transport
1. Profits from the operation of ships or aircraft in international traffic
shall be taxable only in the Contracting State in which the place of
effective management of the enterprise.
2. If the place of effective management of the enterprise is aboard a ship, it is considered
situated in the Contracting State in which the home port
the ship, or, if there is no such home harbour, in the Contracting State of which the
operator of the ship is a resident.
3. for the purposes of this article, and regardless of the provisions of article 12, gains
from the operation of ships or aircraft in international traffic shall also include:
and rental) gains from ships or aircraft without the crew and
(b)) gains from use, maintenance or rental of containers (including trailers and
related equipment for the transport of containers) used for the
the carriage of goods,
where such rental or such use, maintenance or rental,
Depending on what matters, occasionally in relation to the operation of ships
or aircraft in international traffic.
4. interest arising in a Contracting State and received from the funds
generated in that Contracting State as an integral part of the exercise
activities involving the operation of ships or aircraft in international
transport shall be regarded as profits from the operation of such ships or aircraft, in the
international transport and the provisions of article 11 shall not apply in relation to the
such interest.
5. The provisions of paragraph 1 shall also apply to profits from the participation in a pool,
the joint operation or an international operating organization.
Article 9
Associated enterprises
1. If the
and the company) of a Contracting State participates directly or indirectly in the
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 enterprise of the other Contracting
State
and if in these cases are both enterprises in their commercial or
bound by the terms of the financial relations which have negotiated or they were
stored and which differ from those which would have been agreed upon between the
independent enterprises, can any profits which would, but for those
conditions have been accrued to one of the enterprises, but due to these
conditions were not achieved, be included in the profits of this business and
subsequently taxed.
2. where a Contracting State includes in the profits of the enterprise of that State-and
Subsequently, the tax-gains that enterprise of the other Contracting State has been
taxed in that other State and the other Contracting State agrees that the profits
these steps included are profits which would have accrued to the enterprise of the former
of that State, if the conditions agreed between the two companies were
What would have been agreed between independent undertakings, adjusted this
the second State reasonably amount of tax imposed on these profits there. When
the determination of this adjustment, taking into account the other provisions of this Treaty
and, if necessary, the competent authorities of the Contracting States to this end
advise each other.
3. The provisions of paragraph 2 shall not apply in the case of fraud, gross
negligence or wilful neglect.
Article 10
Dividends
1. dividends paid by a company which is a resident of a
of a Contracting State to a resident of the other Contracting State may be taxed in the
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
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 the mode of application of this limitation.
This paragraph shall not affect the taxation of the profits of the company, all of which are
dividends are paid.
3. the term "dividends" as used in this article means income from shares
or other rights, with the exception of receivables, with a share of the profits, as well as
other revenues, which are subjected to the same tax regime as income
of the shares under the laws of the State of which the company
rozdílí profit, a resident.
4.
a) Notwithstanding the provisions of paragraph 2, dividends paid by a company
that is a resident of Singapore to a resident of the United States are not subject to
tax on dividends in addition to the tax on profits or income of the company, because the
under the laws of Singapore, there is no income tax,
that would impose on dividends in addition to the tax on profits or income
the company.
(b)) when you subsequently after the signing of the Treaty will choose Singapore tax
dividends in addition to the taxes levied on the profits or income of the company that
is a resident of Singapore, such a tax could be imposed, but a tax on
dividends received by a resident of the United States, which is the actual
the owner of such dividends, will be stored in accordance with the provisions of
of paragraph 2.
5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of
of the dividends, being a resident of a Contracting State, carries on business in the
the other Contracting State of which he is a resident company paying
dividends, industrial or commercial activity through a fixed
the establishment, which is located there, or performs in that other State
independent profession from a permanent base located there and if the participation, for the
which the dividends are paid is effectively connected to such permanent establishment
or a permanent base. In such a case, the provisions of article 7
or article 14, depending on what matters.
6. Where a company which is a resident of a Contracting State,
achieves profits or income from the other Contracting State, that
the second State to tax dividends paid by the company, unless such
dividends are paid to a resident of that other State or to participate,
for which the dividends are paid is effectively binds to a permanent establishment
or a permanent base, which is located in that other State, nor
subject to the company's retained profits tax on retained earnings
the company, even if the dividends paid or the undistributed profits
consists wholly or partly of profits or income with a source in the
that other State.
Article 11
Interest
1. interest arising in a Contracting State and paid to a resident of the
of the other Contracting State shall be taxable only in that other State,
If the resident is the beneficial owner of the interest.
2. The term "interest" as used in this article means income from debt-claims
of any kind, whether or not a lien on
real estate or 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 a valuable
securities, bonds or debentures. Penalty charges for late payment shall
not regarded as interest for the purpose of this article. Expression of interest does not include the
No part of the income that is treated as a dividend under the provisions of
Article 10, paragraph 3.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of
of the interest, being a resident of a Contracting State, carries on business in the other
the Contracting State in which they have interest, industrial or commercial source
activity through a permanent establishment situated therein, or
performs in that other State independent of the profession of a permanent base there
placed and if the claim from which the interest is paid,
actually attaches to such permanent establishment or fixed base. In such a
If the provisions of article 7 or article 14, depending on
What matters.
4. It is assumed that interest to arise in a Contracting State when the
the payer is a resident of that State. However, if the payer of interest, whether
or is not a resident of a Contracting State, has in a Contracting State
a permanent establishment or a fixed base in connection with which there has been a
debt, from which interest paid, and such interest shall be charged to such
permanent establishment or fixed base, it is assumed that such interest
to arise in the State in which the permanent establishment or a permanent
the base is located.
5. If the amount of interest that are applicable to the claim from which they are
paid, exceeds, due to the special relationship between the payer and the
the beneficial owner or between both of them and some other person,
the amount you would have been had given the Bill-to customer is the beneficial owner, if
There was no such relationship, the provisions of this article shall apply only to that
latter amount. The amount of the payments, which will be in excess
this case taxed in accordance with the laws of each Contracting
State with regard to the other provisions of this Treaty.
Article 12
License fees
1. Royalties arising in a Contracting State and paid to the
a resident of the other Contracting State may be taxed in that other
State.
2. However, Such royalties may be, except in the case of a species of payments,
that is listed in subparagraph (a)), paragraph 3, also 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
of the other Contracting State, the tax so charged shall not exceed:
a) 5 percent of the gross amount of the royalties, in the case of
payments, that is listed in subparagraph (b)), paragraph 3;
b) 10 per cent of the gross amount of the royalties, in the case of
payments, that is listed in subparagraph (c)), paragraph 3.
The competent authorities of the Contracting States shall by mutual agreement settle the mode
the application of these restrictions.
3. the term "royalties" means payments of any kind received
as a substitute for the use of, or the right to use:
and) any copyright for literary, artistic or
scientific, with the exception of a computer program, and including
Cinematograph films, and films or tapes for television or
radio broadcasting;
(b)) of any industrial, commercial or scientific equipment;
(c)), any patent, trade mark, design or model, plan,
the secret formula or process, and a computer program, or for the information,
that applies to experience acquired in the field of industrial, commercial
or scientific.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of
of the royalties, being a resident of a Contracting State,
carries on in the other Contracting State in which the royalties
source, industrial or commercial activity through a fixed
the establishment, which is located there, or performs in that other State
independent profession from a permanent base located there, and if the right or
assets that give the emergence of royalty actually bind to
such permanent establishment or fixed base. In that case, shall apply
the provisions of article 7 or article 14, depending on what matters.
5. It is assumed that the licence fees to arise in a Contracting State,
If the payer is a resident of that State. However, if the payer
royalties, whether he is or is not a resident of a Contracting
State, has in a Contracting State a permanent establishment or a fixed base in
connection with which the obligation to pay the royalties was created, and these
royalties are borne by such permanent establishment or a permanent
the base, it is assumed that these licence fees should arise in the
State in which the permanent establishment or fixed base is situated.
6. If the amount of the license fees that are related to the use,
law or information for which they are paid, exceeds, in consequence of the
the special relationship between the payer and the beneficial owner or between both of
them and some other person, the amount which would have been had given the Bill-to customer is
the beneficial owner, if it wasn't for such relationships, the
the provisions of this article to the latter amount. The amount of the
payments that it exceeds, in this case, will be taxed in accordance with the
the laws of each Contracting State, taking into account the other
the provisions of this agreement.
Article 13
Gains from the alienation of property
1. Gains derived by a resident of a Contracting State from the alienation of
immovable property referred to in article 6, which is located on the second
a 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
a permanent establishment which an enterprise of a Contracting State in the other
Contracting State or of movable property belonging to the permanent base
that is a resident of a Contracting State in the other Contracting State for the
the purpose of the exercise of an independent profession, including gains from the alienation of such
a permanent establishment (alone or together with the whole enterprise) or of such a
fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international
transport or movable property, which is used to operate these ships
or aircraft, shall be taxable only in the Contracting State in which the
the place of effective management of the undertaking.
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 he is
alienator is a resident.
Article 14
An independent profession
1. Income derived by a resident of a Contracting State from the free
profession or other activities of an independent character, shall be subject to
taxable only in that State except in the following cases, when such
income may also be taxed in the other Contracting State:
and if you want this) resident regularly available in the other Contracting
State a permanent base for the purpose of carrying out its activities; in such a
the case of just such a part of the income which is attributable to that fixed base,
may be taxed in that other State; or
b) if his stay in the other State for a period or multiple periods
exceeds 183 days in the aggregate in any twelve month period; in
this case just a portion of the revenue, which is the amount received from its
activities carried on in that other State, may be taxed in this
the second State.
2. The counting period referred to in paragraph 1 (b). (b)) are included
on the following days:
and all the days of physical presence), including arrivals and departures, and
b) days spent outside the State activities, such as business trips directly
associated with the exercise of the activities of the recipient in that State, Saturday and Sunday,
national holidays and leave, after which it was to operate on the territory of that
State.
3. the term "liberal profession" includes especially independent activity
scientific, literary, artistic, educational or teaching, as well as
the independent activities of physicians, lawyers, engineers, architects, dentists and
accounting experts.
Article 15
Employment
1. a salaries, wages and other similar remuneration derived by a resident of a
of a Contracting State by reason of employment, shall, subject to the provisions of
articles 16, 18 and 19 of the taxable only in that State unless the employment is not
exercised in the other Contracting State. If there is a job to be exercised,
the rewards from it may be taxed in that other State.
2. remuneration derived by a resident of a Contracting State by reason of the
employment exercised in the other Contracting State, shall be subject to whatever
the provisions of paragraph 1, taxable only in the first-mentioned State if
all of the following conditions are met:
and the recipient) is employed in other State for a period or multiple periods
not exceeding in the aggregate 183 days in any twelve month period, and
(b)) the rewards are paid by the employer or by the employer, that
is not a resident of the other State, and
(c) the remuneration is not borne by) of a permanent establishment or a fixed base, which has
employer in the other State.
3. The counting period referred to in paragraph 2 (a). and) include
on the following days:
and all the days of physical presence), including arrivals and departures, and
b) days spent outside the State activities, such as business trips directly
associated with employment of the recipient in that State, Saturday and Sunday, the national
holidays and leave, after which it was to operate in the territory of that State
continued.
4. Notwithstanding the preceding provisions of this article may be rewards
received because of employment exercised aboard a ship or aircraft
operated in international traffic are taxed in the Contracting State in which the
the place of effective management of the enterprise.
Article 16
Royalties
Directors ' fees and other similar payments derived by a resident of a Contracting
the State as a member of the management board or any other similar authority
a company which is a resident of the other Contracting State, may be
taxed in that other State.
Article 17
Artists and athletes
1. Income derived by a resident of a Contracting State as to the
public entertainer, such as a theatre, film, radio or
television artist, or a musician, or as an athlete of such personally
activities in the other Contracting State, may be, regardless of the
the provisions of articles 14 and 15 of the taxed in that other State.
2. If the income from the activities carried out by the artist in person or
athlete or in connection with them are artists or athletes
self, but to another person, may be those revenues regardless of the
the provisions of articles 7, 14 and 15, be taxed in the Contracting State in which they are
the activities of the artist or athlete are exercised.
Article 18
Board
Pensions and other similar salaries paid to a resident of a Contracting State
due to past employment shall, subject to the provisions of article
19 para. 2 taxable only in that State.
Article 19
Public function
1.
a) salaries, wages and other similar remuneration, other than a pension paid by one
a Contracting State or a political subdivision or a local authority or
the statutory authority of that State, of a natural person for services rendered
to that State or subdivision or authority or authority shall be taxable only in the
This state.
(b)), Such salaries, wages and other similar remuneration shall be taxable only, however,
in the other Contracting State if the services are rendered in that
State, and the natural person who is a resident of this State:
(i) is a national of that State; or
(ii) did not become a resident of that State only because of the proof of these
services.
2.
and pension paid by one) of any Contracting State or lower administrative
Department or local authority or a statutory body of that State, or
paid from the funds, which have established, the physical person for services rendered
to that State or subdivision or authority or authority shall be taxable only in the
This state.
(b) However, Such pension) shall be taxable only in the other Contracting State,
If the individual is a resident of, and a national of that
State.
3. the provisions of articles 15, 16 and 18 shall apply to salaries, wages and other
similar remuneration and pensions for services rendered in connection with the industrial
or commercial activity carried out by any Contracting State or lower
Administrative Department or local authority or a statutory body of the
State.
Article 20
Students
The payments it receives for the purpose of reimbursement of the costs of their nutrition, education
or the training of a student or an apprentice who is, or immediately before the
arriving in one Contracting State he was a resident of the other Contracting
State and who is present in the first-mentioned State solely for the purpose of its
education or training, are not subject to tax in that State in
provided that such payments arise from sources outside that State.
Article 21
Other revenue
Part of the revenues, which are not dealt with in the foregoing articles, and having
the source in a Contracting State may be taxed in that State.
Article 22
Elimination of double taxation
1. subject to the provisions of the legislation of Singapore relating to the
Elimination of double taxation, will be in the case of a resident of Singapore, double
taxation out of the question as follows:
If a resident of Singapore derives income from the United States, which may
be in accordance with the provisions of this agreement, taxed in the Czech Republic,
Singapore will allow as a credit to the Singapore income tax due
This resident of the Czech tax paid, whether directly or by deduction. If
This income is a dividend paid by a company which is a resident of
The United States to a resident of Singapore, which is a company that owns
directly or indirectly not less than 10 percent of the share capital for the first time
the mentioned company, takes into account when credit Czech tax paid
This company from a part of the profits out of which the dividend is paid.
2. subject to the provisions of the legislation of the United Kingdom of
the Elimination of double taxation, will be in the case of a resident of the United States
double taxation is excluded as follows:
and Czech Republic) may, when depositing taxes its residents included in the
the tax base from which to impose such a tax, part of the revenue,
that may be, in accordance with the provisions of this Treaty also taxed in the
Singapore, however, allows to reduce the amount of tax calculated from such
an amount equal to the tax paid in Singapore. The amount of the
the tax to be reduced, however, shall not exceed that part of the Czech taxes calculated before
the reduction, which rather falls on revenue that may be in
accordance with the provisions of this Treaty are taxed in Singapore.
(b)) If, in accordance with any provision of the contract, income
received by a resident of the United States shall be exempt from taxation in the United
Republic, the Czech Republic may nevertheless, in calculating the amount of tax
the remaining income of such resident, take into account the exempted income.
Article 23
Prohibition of discrimination
1. nationals of a Contracting State shall not be subjected in the
the other Contracting State to any taxation or any requirement connected therewith
United, which is other or more burdensome than the taxation and connected with it
the obligations to which they are or may be subjected by nationals
This second State, in particular with respect to residence, in
the same situation. This provision shall, notwithstanding the provisions of article 1 of
also apply to persons who are not residents of one or both of the
of the Contracting States.
2. the taxation on a permanent establishment which an enterprise of a Contracting State in the
the other Contracting State, that other State will not be less favourable than
taxation of enterprises of that other State carrying out the same activities.
3. If you do not apply the provisions of article 9, paragraph 1. 1, article 11
paragraph. 5 or to article 12 para. 6, interest, royalties and other
expenses paid by the enterprise of a Contracting State to a resident of the other
Contracting State deductible for purposes of determining taxable profits
of the undertaking under the same conditions as if they had been paid to the
a resident of the first-mentioned State.
4. nothing in this article shall be construed as a commitment of a Contracting
State admitted:
and) to residents of the other Contracting State any personal credits, discounts and
the tax reduction, which it grants to its own residents; or
(b)) to nationals of the other Contracting State such personal relief,
discounts and reductions, which grants to its own nationals
Members who are not residents of the first-mentioned State or other
persons, as may be prescribed in the tax code first mentioned
State.
5. enterprises of a Contracting State, the capital of which is wholly or partly,
directly or indirectly owned or controlled 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
are or may be subjected to other similar businesses of former
State.
6. If the Contracting States shall, in accordance with its national policy and
the criteria of tax breaks to their nationals to support the
economic or social development, it will not be construed as a
discrimination under this article.
Article 24
Resolving cases by agreement
1. where a person considers that the actions of one or both of the Contracting
States lead or lead it to taxation not in accordance with the
the provisions of this agreement, he may, irrespective of the remedies,
that provide the national law of those States, present
his case to the competent authority of the Contracting State of which he is a resident of,
or if her case falls under article 23 paragraph 1. 1, the Office of the Contracting
the State of which he is a national. The case must be presented within three
years from the first notification of the action of the head of taxation which is not in the
accordance with the provisions of the Treaty.
2. If the competent authority of the objection to be justified and
If it is not itself able to find a satisfactory solution, it will try to
case solved by mutual agreement with the competent authority of the other Contracting
the State so as to avoid taxation which is not in accordance with the Treaty.
Any agreement reached will be made without regard to any
the time limits in the domestic law of the Contracting States.
3. the competent authorities of the Contracting States shall endeavour to resolve by mutual
the agreement any difficulties or doubts that might arise in
the interpretation or application of this agreement. They may also consult together for the
the purpose of the Elimination of double taxation in cases not covered by the contract.
4. the competent authorities of the Contracting States may come in direct contact with a view to
reaching an agreement in the sense of the preceding paragraphs. If oral
Exchange of views appears to be effective for the achievement of the agreement, can such exchange
take place through a Commission consisting of representatives of the competent authorities
of the Contracting States.
Article 25
The exchange of information
1. the competent authorities of the Contracting States shall exchange such information,
for which it can be assumed that they are relevant to the implementation of the
the provisions of this contract or in relation to the implementation or enforcement of the
the national legislation of the Contracting States, which apply to
taxes of every kind and name stored on behalf of the Contracting States or
their lower subdivisions or local authorities, if the taxation
that edit is not in breach of contract. Exchange of information is not
restricted by articles 1 and 2.
2. any information received by a Contracting State under paragraph 1 shall be
kept a secret in the same manner as information obtained under the
national law of that State and shall be made available only to
to persons or authorities (including courts and administrative authorities), which deal with
charge of the assessment or collection of taxes, which are listed in paragraph 1,
enforcement or criminal prosecution in the case of such taxes, deciding about
appeals in respect of those taxes or above
said. Such persons or authorities shall use the information only to those
purposes. They may disclose the information in public court proceedings
or in judicial decisions.
3. The provisions of paragraphs 1 and 2 shall not be in any way interpreted as
store the Contracting State the obligation:
and perform administrative measures) that would infringe on the laws and
the administrative practice of that or of the other Contracting State;
(b)) to provide information that cannot be obtained on the basis of the legal
regulations or in the normal course of administrative proceedings of this or of the other Contracting
State;
c) to supply information which would disclose any trade,
economic, industrial, commercial or professional secret or of a commercial
procedure, or information, the disclosure of which would be contrary to the public
policy.
4. where, in accordance with this article in one Contracting State
required information, the other Contracting State shall use its measures
aimed at obtaining information, in order to obtain the requested information, even
When this second State does not need such information for its own
tax purposes. The obligation contained in the preceding sentence is subject to restrictions
paragraph 3, but in any case, these limits will not be interpreted as
allow the Contracting Government refuse to provide information only
because it has no domestic interest in such information.
5. The provisions of paragraph 3 shall not be in any way interpreted as
allow the Contracting Government refuse to provide information only
the reason that the information has a Bank, other financial institution,
trustee or person acting on behalf of or as agent,
or because the information is relevant to the ownership shares of the person.
Article 26
Members of diplomatic missions and consular officials
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions
or consular officials attributed to them on the basis of the General
rules of international law or under the provisions of the Special
agreements.
Article 27
Entry into force
1. the Contracting States shall notify each other that the requirements of the national
laws for the entry into force of this agreement have been fulfilled.
2. the contract shall enter into force on the date of the later of the notifications referred to in
paragraph 1 of this article and its provisions will be implemented:
and) in the Czech Republic:
(i) in respect of taxes withheld at source, on income paid
or credited to 1. January or later in the calendar year
following the year in which the Agreement enters into force;
(ii) in respect of other taxes on income, the income for each tax year
beginning with 1. January or later in the calendar year following the
year in which the Agreement enters into force;
b) in Singapore:
as for the tax to be imposed on for each year of assessment beginning on 1. January
or later in the second calendar year following the year in which the
The Treaty enters into force.
Article 28
Notice of termination
This agreement shall remain in force until denounced by one
Contracting State. Each Contracting State may, through the diplomatic channel administration
written notice to terminate the contract for at least six months before the end of
each calendar year following after the period of five years from the date of
the entry into force of the Treaty. In this case, the contract ceases to
carry out:
and) in the Czech Republic:
(i) in respect of taxes withheld at source, on income paid
or credited to 1. January or later in the calendar year
following the year in which the notice of termination has been given;
(ii) in respect of other taxes on income, the income for each tax year
beginning with 1. January or later in the calendar year following the
year in which the notice of termination has been given;
b) in Singapore:
as for the tax to be imposed on for each year of assessment beginning on 1. January
or later in the second calendar year following the year in which the
notice has been given.
In witness whereof, the duly authorised thereto, have signed this agreement.
Done at Singapore on 21. November 1997, in two original copies
in the English language.
For the Government of the United States:
Ivan Pilip in r.
For the Government of the Republic of Singapore:
Richard Hu in r.
PROTOCOL
When signing the contract between the Government of the United Kingdom and the Government of Singapore
States on avoidance of double taxation and the prevention of fiscal evasion with respect
taxes on income, the undersigned have agreed upon the following provisions,
which forms an integral part of the contract.
1. where this Treaty provides for (with or without conditions),
income from sources in the Czech Republic is exempt from taxation, or is in the
The Czech Republic are taxed at a reduced rate, and according to the applicable laws and
law in Singapore is that income is subjected to taxation by reference to
the amount of that income, which is remitted to or received in Singapore
Singapore, and not by reference to the full amount of this income, then
the exemption or reduction of tax which is allowed under this agreement in
The Czech Republic, applies only to that portion of the income that is remitted to the
Singapore or received in Singapore. However, this restriction shall not apply to
income received by the Government of Singapore or any person recognized
the competent authority in Singapore for the purposes of this paragraph. The expression "Government
Singapore "includes its agencies and statutory bodies.
2. In the event that after the signature of this agreement, signed by the Czech Republic with
third State contract stipulating that for dividends paid by
a company which is a resident of a third State, society,
that is a resident of the United States, the reduction provided for in article
22 paragraph 1. 2 (a). and) of the Treaty shall take account of the tax paid by the company of
the profits out of which such dividends are paid, it is automatically
for the purposes of this provision of the Treaty on dividends paid by a company
that is a resident of Singapore, a company that is a resident of the United
States and that directly or indirectly owns no less than 10 percent of
the share capital of the company of Singapore, and as from the date when the contract
between the Czech Republic and this third State shall take effect.
In witness whereof, the duly authorised thereto, have signed this
Protocol.
Done at Singapore on 21. November 1997, in two original copies
in the English language.
For the Government of the United States:
Ivan Pilip in r.
For the Government of the Republic of Singapore:
Richard Hu in r.
