46/1979 Sb.
DECREE
Minister of Foreign Affairs
of 18 May. January 1979
the Treaty between the Czechoslovak Socialist Republic and Japan
avoidance of double taxation with respect to taxes on income
On 11 July. October 1977 in Prague was signed the Treaty between the Czechoslovak
Socialist Republic of Vietnam and Japan for the avoidance of double taxation in
with respect to taxes on income.
With the Treaty, expressed its approval of the Federal Assembly of the Czechoslovak
Socialist Republic and the President of the Republic has ratified it.
The instruments of ratification were exchanged in Tokyo, 26. October 1978.
Treaty has entered into force pursuant to its article 28, on 25 September 2004.
November, 1978.
English translation of the text of the Treaty shall be designated at the same time.
Minister:
Ing. Chňoupek v.r.
CONTRACT
between the Czechoslovak Socialist Republic and Japan for the avoidance of
of double taxation with respect to taxes on income
The Czechoslovak Socialist Republic and Japan,
Desiring to conclude an agreement on avoidance of double taxation with respect to taxes of
income,
have agreed as follows:
Article 1
This agreement shall apply to persons who are resident or established in
one or both of the Contracting States.
Article 2
1. the taxes which are the subject of this agreement is
and) in Japan
(i) the income tax,
(ii) the tax on companies and
(iii) local taxes the population
(hereinafter referred to as "Japanese tax").
(b)):
(i) from profit and profit tax,
(ii) the payroll tax,
(iii) the income tax on the literary and artistic activities,
(iv) the tax on agricultural,
(v) the population and personal income tax
(vi) the tax on domestic (hereinafter referred to as "Czechoslovak tax").
2. the agreement shall also apply to any identical or substantially
similar taxes that are imposed after the signature of this agreement in addition to or
in place of the taxes referred to in the preceding paragraph. The competent authorities of
the Contracting States shall within a reasonable time notify all changes,
that will be made in their respective taxation laws.
Article 3
1. In this agreement, unless the context requires a different interpretation:
and) the term "Japan", if it is used in a geographical sense, indicates the
all the territories in which the Japanese tax laws apply.
(b)), the term "Czechoslovakia" indicates the Czechoslovak Socialist
Republic.
(c)) the terms "a Contracting State" and "the other Contracting State" mean Japan
or Czechoslovakia, as it requires a relationship.
(d)) the term "tax" means the tax or the Czechoslovak tax of Japan, as it
the link requires.
(e)) the term "person" includes natural persons, companies and any other
an Association of persons.
(f)), the expression "company" refers to any legal person or any
the essence of which is considered as the legal entity for tax purposes.
g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting
State "means the enterprise carried on by a person residing or established in
one State party, where appropriate, the enterprise carried on by a person having
resident or established in the other Contracting State.
h) the term "nationals" means all natural persons who are
nationals of a Contracting State, any legal person,
established or organized under the law of a Contracting State, and
all organisations without legal personality for the purposes of the tax
This Contracting State treated as legal entities established or
organized under the law of that Contracting State.
I) the term "competent authority" in respect of the Contracting State refers to the Minister of
of Finance of the Contracting State or its authorized representative.
j) the term "international traffic" means any transport carried out by
boat or plane, which is operated by an undertaking of a Contracting
State if the boat or aircraft are not used only between points
lying in the other Contracting State.
2. any term not otherwise defined, the application has
of this agreement by a Contracting State makes sense, which is determined by the legislation of the
This Contracting State that govern the taxes which are the subject of this
the contract, unless the context requires a different interpretation.
Article 4
1. The expression "person residing or established in a Contracting State"
indicates that for the purposes of this agreement, any person who is subjected to
taxation according to the laws of that Contracting State by reason of his residence,
the stay, management, leadership, the main space or any other criteria
of a similar nature. The term does not include individuals who are subjected to
tax in that Contracting State only because they receive income from
resources that reside in that State.
2. If a natural person has under the provisions of paragraph 1, the place of residence in the
both of the Contracting States, the competent authorities shall decide by mutual agreement, in
where a Contracting State shall, for the purposes of this agreement be deemed to located
residence of a natural person.
3. If a person other than a natural person has under the provisions of paragraph 1,
based in both Contracting States, it is assumed that has its registered office in the
the Contracting State in which the place of its central administration.
Article 5
1. the term "permanent establishment" means for the purposes of this agreement, the Permanent
equipment for the business, in which the company carries out all or part of their
activity.
2. the term "permanent establishment" shall include especially "
and instead of keeping),
(b)) race,
(c)),
d) factory
e) workshop,
f) mine, a quarry, or any other place of extraction of natural resources,
g) a building site or Assembly, which last longer than 12 months.
3. the term "permanent establishment" shall not include:
and) device that is used only for storage, display or
supply of goods or merchandise belonging to the enterprise,
(b) the goods belonging to the enterprise,) that is stored as a store, for
the purpose of the exhibition or the delivery,
(c) the goods belonging to the enterprise), which is stored only for the purpose of
the processing of another undertaking,
d) permanent equipment business, which is used only for the
the purpose of purchasing goods or collecting information for the enterprise,
e) permanent equipment business, which is used for the enterprise
only for the purpose of advertising, information, scientific research or
similar activities which have a preparatory or auxiliary character,
(f) the installation carried out by an undertaking) of a Contracting State in connection with the
delivery of machines or equipment from that of the Contracting State into the other
Contracting State.
4. A person acting in a Contracting State to the enterprise of the other Contracting
State-other than the representative with independent status, which is
paragraph 5-is considered to be a permanent establishment in the first-mentioned Contracting
State, if that first-mentioned Contracting State equipped with full
power, which there usually uses, and allows it to enter into contracts
on behalf of the enterprise, unless the activities of such person is not restricted to purchases of goods
for the enterprise.
5. for the permanent establishment of an enterprise of a Contracting State has in the other
a Contracting State does not consider the mere fact that the undertaking in this second
Contracting State carries on business through a broker,
the Commissioner or any other representative of having independent
position, if such persons are acting in the ordinary course of their business
activity.
6. the fact that a company which has its head office in one Contracting State
controlled by the company or is controlled by a company which has its head office in the second
Contracting State, or in that other Contracting State carries on
activity (whether through a permanent establishment or otherwise), will not make itself
about myself from any of this company a permanent establishment of the other
the company.
Article 6
1. Income from immovable property may be taxed in the Contracting State in
where such property is located.
2. the term "immovable property" shall be defined in accordance with the law of
the Contracting State in which such property is located. The term includes in
any case, accessories of immovable property, live and dead inventory
agricultural and forestry, rights to which they apply
provisions of the civil law relating to immovable property, the enjoyment of the immovable
property and rights to variable or fixed performance, paid as a substitute
for unfair advantage or for the right to mining mineral deposits, sources and other
of natural resources. Ship and aircraft will not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to the income from the direct use, letting
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 performance of
a liberal profession.
Article 7
1. the Profit of the enterprise of a Contracting State shall be subject to taxation only in this
Contracting 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, it can be a profit of the enterprise
taxed in that other Contracting State but only to the extent
the extent to which it can be attributed 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, in each Contracting State such permanent establishment
the profit that could be achieved if, as expected, as a separate
the firm carried out the same or similar activities under the same or
similar conditions and traded quite independently 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 expenses
management and general administrative expenses, whether incurred in this way
the Contracting State in which the permanent establishment is situated or elsewhere.
4. If it is customary in a Contracting State to determine the profit that has
be attributed to a permanent establishment on the basis of allocation of the total profit
the undertaking of its various parts, nothing in paragraph 2 to this contract
State has designated the gain to be taxed, in such a Division, what is
the usual. Taken by the Division method, however, must be such that the result was in the
accordance with the principles set out in this article.
5. A permanent establishment of the shareholder does not attribute any profit on the basis of the fact that
only goods for the company.
6. profit to be attributed to a permanent establishment for purposes of the preceding
paragraphs calculated each year according to the same method, unless there are serious
and sufficient grounds for a different procedure.
7. where profits include part of the income which are dealt with separately in the
the other articles of this agreement, the provisions of this article do not affect
the provisions of those articles.
Article 8
1. Profits from the operation of ships or aircraft in international traffic,
carried out by the enterprise of a Contracting State, shall be subject to taxation only in
This Contracting State.
2. As regards the implementation of the international maritime or air transport
the enterprise of a Contracting State, shall exempt such undertaking, if
undertaking of the Czechoslovak, from tax on business in Japan, and Japanese
company is exempt from any tax of a similar Japanese commercial
Dani, if would be chosen later in Czechoslovakia.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool,
the joint operation or international operating organization.
Article 9
If
and the company) of a Contracting State participates directly or indirectly in the
the management, control or capital of an undertaking of the other Contracting State, or
(b)) the same persons participate directly or indirectly in the management, control or
the assets of the enterprise of a Contracting State and enterprise of the other Contracting
State,
and if in one and in the second case were between the two enterprises in their
commercial or financial relations negotiated or imposed conditions,
that differ from the terms and conditions which would have been agreed upon between undertakings
independent, profit can be, which would be without these conditions provided
one of the businesses, which, however, due to these conditions was not achieved,
incorporated into the profit of this business and taxed.
Article 10
1. dividends paid by a company which has its head office in one Contracting
State the person residing or established in the other Contracting State, may
be taxed in that other Contracting State.
2. However, such dividends may be taxed in the Contracting State in which the
registered office of the company, which is paid according to the legislation of that
Contracting State. The tax thus determined shall not exceed:
and) 10% of the gross amount of the dividends if the recipient is a company that
own at least 25% of the shares with voting rights on the
the company paying the dividends for a period of six months immediately
prior to the date of payment of such dividends.
b) 15% of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the profits of the company, from which they are
dividends are paid.
3. the term "dividends" as used in this article, indicates the income
of the shares or other rights, with the exception of receivables with profits,
as well as income from other rights which is built on the
shall be assimilated to income from shares of the tax legislation of the Contracting State in which the registered office of the
the company paying the dividends.
4. The provisions of paragraphs 1 and 2 shall not apply if the recipient of the dividends,
residing or established in a Contracting State, has in the other Contracting
State in which the registered office of the company paying the dividends, Permanent
establishment, with which he is actually linked to ownership of shares, on its
basis of which the dividends are paid. In such a case, the provisions of
Article 7.
5. If a company having its registered office in one Contracting State,
profits or income from the other Contracting State, that other Contracting
Select any State tax on dividends paid by the company to persons who
do not have a place of residence or head offices in that other Contracting State, or to submit
retained earnings of the company tax on retained earnings, even if
paid dividends or retained earnings consists entirely or partly
of profit or income that come from this other Contracting
State.
Article 11
1. Interest arising in a Contracting State and paid to the person having
resident or established in the other Contracting State, may be taxed in that
the other Contracting State.
2. However, such interest may be taxed in the Contracting State in which the
their source, according to the laws of that Contracting State. Tax
However, the thus determined may not exceed 10% of the gross amount of the interest.
3. the interest arising in a Contracting State and paid to the Government of the other it
Contracting State, its local authorities, Central Bank of the second
Contracting State or the financial institution, which is fully owned by
of this State, or person having in that other Contracting State of residence
or registered office of the claims secured by or indirectly financed by the Government of the
of the other Contracting State, its local authorities, Central Bank
of the other Contracting State or the financial institution that is fully
owned by this State, shall, notwithstanding the provisions of paragraph 2,
be exempt from tax in the first-mentioned Contracting State.
4. The term "interest" as used in this article means income from public
bonds, bonds, secured and non-secured by a lien on the
real estate, providing and not provide the right to participate in profits and
other claims of any kind, any differences that amount
paid on the settlement of such claims exceeds the amount of the loan, and
any other income which is built the contractual tax regulations
the State in which it is a source of income, shall be assimilated to income from the loans.
5. The provisions of paragraphs 1 and 2 shall not apply if the recipient of the interest,
who has his domicile or seat in a Contracting State, has in the second
the Contracting State in which they have interest source, a permanent establishment with which the
actually linked to the claim that is the source of interest. In this case, the
provisions of article 7.
6. It is anticipated that interest rates have a source in a Contracting State, if the
the payer that Contracting State itself, a local authority or the person having the
This Contracting State of residence or registered office. However, if the person who
interest paid, either has or does not have a domicile or registered office in a Contracting
State, has in a Contracting State a permanent establishment in connection with which
the debt was created, of which the interest is valid, and if such interest is borne by the
its detriment this permanent establishment, it is assumed that such interest should
arise in the Contracting State in which the permanent establishment is situated.
7. If the amount of the interest paid, having regard to
the claim from which they are paid, exceeds the due to specific
relationship between the payer and the recipient or between the two and the third
person, the amount which would have been had given the payer with the recipient, if not
such relationships, the provisions of this article shall apply only to that
last-mentioned amount. Part of the salary, which exceeds it, it will be in this
the case will be subject to taxation in accordance with the legislation of each Contracting
State with regard to the other provisions of this Treaty.
Article 12
1. Royalties arising in a Contracting State and paid
a person who is resident or established in the other Contracting State, may be
taxed in that other Contracting State.
2.
Industrial license fees) may be taxed in the Contracting State in
where is their source, according to the law of that Contracting
State. The tax thus determined shall not exceed 10% of the gross amount of license
fees.
(b)) cultural license fees will be exempt from tax in the Contracting
State in which it is their source.
3.
and) the term "industrial royalties" as used in paragraph (2) indicates
the salaries of any kind received in return for the use of, or the right to
the use of any patent, trade mark, design or model, plan,
secret instructions or of the production process, or for the use of, or the right to
the use of industrial, commercial or scientific equipment, or for
information relating to experience gained in the field of industrial,
commercial or scientific.
(b)), the term "cultural license fees" as used in paragraph (2) indicates
the salaries of any kind received in return for the use of, or the right to
the use of any copyright in the literary or artistic
scientific including cinematograph films, and films or tapes for
a radio or television broadcast.
4. The provisions of paragraphs 1 and 2 shall not apply if the recipient of the license
fees resident or established in a Contracting State has in the other
the Contracting State in which the royalties, a permanent source
establishment, with which he is actually right or property that are
the source of the royalties. In such a case, the provisions of
Article 7.
5. It is assumed that the licence fees have a source in a particular contractual
State if the payer is that Contracting State itself, a local authority or
a person holding a residence or head offices in that Contracting State. However, if the
the person who pays the license fees, either has or does not have a domicile or registered office of the
in a Contracting State, has in a Contracting State a permanent
establishment in connection with which the obligation to pay royalties, and
If such licence fees shall be borne by its detriment this permanent
an establishment where it is assumed that these licence fees should arise in the
the Contracting State in which the permanent establishment is situated.
6. If the amount of the paid license fees assessed to
regard to the use, right or information for which they are paid,
exceeds owing to special relationship between the payer and the
the recipient, or between both of them and a third party in the amount you would have been had given the
the payer with the recipient, if it wasn't for such relationship, the provisions of
This article just on this last-mentioned amount. Part of the remuneration, which
it exceeds, in this case will be subjected to taxation by law
the laws of each Contracting State, taking into account the other provisions
of this agreement.
Article 13
1. Profits from the alienation of immovable property, whose definition is shown in
Article 6, paragraph 2, may be taxed in the Contracting State in which the
such property is located.
2. profit from the disposal of each other than immovable property, which is
part of the business property of a permanent establishment which an enterprise of one
of a Contracting State has in the other Contracting State or of any other than
immovable property owned by the permanent base of the person
resident in a Contracting State has in the other Contracting State for the
the exercise of a liberal profession, including profits 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 Contracting State. However, profit
realised by a person residing or established in a Contracting State of the
the alienation of ships or aircraft used in international transport, and each
other than immovable property owned by the operation of such ships,
or aircraft is subject to tax only in that Contracting State.
3. profit realised by a person residing or established in a Contracting
State from the alienation of assets other than those which are
dealt with in paragraphs 1 and 2 shall be subject to tax only in that Contracting
State.
Article 14
1. The income which a person resident in a Contracting State receives
for services rendered in the exercise of a liberal profession or other
independent activities of a similar nature, shall be subject to taxation only in this
Contracting State, unless that person has regularly available in the other
Contracting State a permanent base for the performance of its activities. If you want the
such a fixed base, the income may be taxed in that other Contracting
State but only to the extent to which it can be attributed to this
a permanent base.
2. the term "professional services" includes especially independent activity
scientific, literary, artistic, educational or teaching, and independent
the activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
1. Wages, salaries and other similar remuneration derived by a person resident in
a Contracting State receives because of employment shall, subject to
the provisions of articles 16, 18, 19, 20 and 21 of the taxable only in that Contracting
State if the employment is exercised in the other Contracting State. If
employment there are used, can be the rewards received from this job
taxed in that other Contracting State.
2. The rewards that a person resident in one Contracting State is receiving from the
because of the employment exercised in the other Contracting State, shall be subject to no
Notwithstanding the provisions of paragraph 1, taxable only in the first-mentioned Contracting
State, if:
and the recipient is resident in) that other Contracting State during one or
that whole period does not exceed 183 days in the calendar
year, and
(b) the remuneration is paid by the employer) or in the name of the employer,
that does not have a place of residence or head offices in that other Contracting State and
(c) the remuneration is not borne by) a permanent establishment or a fixed base, which has
the employer in that other Contracting State.
3. the Rewards due to employment exercised aboard a ship or aircraft
used in international transport by the enterprise of a Contracting State
may be notwithstanding the preceding provisions of this article are taxed
in that Contracting State.
Article 16
The rewards that a person resident in a Contracting State receives
as a member of the Board or of the Supervisory Board of the company which has its registered office in
the other Contracting State, may be taxed in that other Contracting State.
Article 17
1. The income which they receive publicly acting Theatre, film,
radio or television artists, and musicians or athletes from this
personal activities may be, notwithstanding the provisions of articles 14 and 15
taxed in the Contracting State in which these activities of artists and
athletes performed.
However, such income in that Contracting State shall exempt from tax, if
such activity is exercised by a natural person residing in the second
Contracting State, under a special program of cultural exchanges, the agreed
the Governments of both Contracting States.
2. where income in respect of personal activities, artists or athletes,
doesn't this artists or athletes, but to another person, it may be
This income is taxed, notwithstanding the provisions of articles 7, 14 and 15 in
the Contracting State in which the activities of the artists or athletes
exercised.
However, such income in that Contracting State shall exempt from tax, if
It is received may from activities carried out by natural persons who are
resident in the other Contracting State under a special programme of cultural
the exchanges agreed by the Governments of both Contracting States, and if this income
found another person who is resident or established in the other Contracting
State.
Article 18
Pensions and other similar remuneration, poukazované because of past employment
a person resident in a Contracting State and any regular
recurrent salaries poukazované such person is subject to taxation only in
This Contracting State.
Article 19
1.
and Remuneration other than pensions), some paid by a Contracting State or its
the local Office of the physical person for services rendered to that Contracting State
or its local office in the performance of functions in the public administration are subject to the
taxable only in that Contracting State.
(b) However, Such remuneration) are subject to taxation only in the other Contracting State,
If the services were demonstrated in that other Contracting State, the recipient
has resided in that other Contracting State and
I) is a national of the other Contracting State, or
II) residence in that other Contracting State only for the purpose of
the venue for these services.
2.
and pension paid by one) of any Contracting State or of its local
the Office or from the funds, which provide the posts, to a natural person for services
proven that Contracting State or a local authority are subject to
tax only in that Contracting State.
(b) However, Such pension) are subject to taxation only in the other Contracting State,
If the pension recipient is a citizen of the other Contracting
State and has in the other Contracting State of residence.
3. the provisions of articles 15, 16, 17 and 18 shall apply to remuneration and pensions
paid for services rendered in connection with an industrial or commercial
the activities carried out by any Contracting State or of its local authorities.
Article 20
1. A professor or teacher who temporarily visits a Contracting State after
a period not exceeding two years, to teach or lead the research work
at the University, College, school or other recognised educational
the Institute, and who has or immediately before such visit was
resident in the other Contracting State, shall be subject to in this second only to the Contracting
State tax on remuneration for such teaching or research.
2. The provisions of paragraph 1 shall not apply to income from research activities,
If such research is carried out primarily for the private benefit of the
a certain person or certain people.
Article 21
Salary or income that it receives to cover the costs of their nutrition, education
or the practice of the student or apprentice who is staying in one of the Contracting
State only for the purpose of his education, training or obtain special
technical experience, and that has, or immediately before the
resident in the other Contracting State, shall be exempt in the first-mentioned
State, if such payments were remitted to this first
of that State from abroad, or if the income received for the
your personal services rendered in the first-mentioned Contracting State in an amount
not exceeding 600 000 Japanese yen or the equivalent value in
Czechoslovak crowns during any tax year.
Article 22
Part of the income of persons resident or established in a Contracting State,
that are not expressly mentioned in the foregoing articles of this Convention,
shall be taxable only in that State.
Article 23
Double taxation of income are excluded in this way:
and If a person holding) domiciled in Japan derives income
may be taxed under the provisions of this agreement in both Contracting States,
shall be according to the Japanese rules on set-off of foreign taxes on
Japanese tax set off the amount of the Czechoslovak tax, which is paid from the
of this income, on Japanese tax, meted out to this person. The amount is
reallocated, shall not exceed such a part of the Japanese tax that quite
found on this income.
(b))
I) If a person resident or established in Czechoslovakia he receives
income that may be taxed under the provisions of this agreement in Japan
cut the Czechoslovakia, subject to the provisions of paragraph ii) such income
from taxation. In the calculation of the tax on other income of that person, however, can
use the tax rate that would be applicable if the exempted income was as follows
exempted from taxation.
II) if persons resident or established in Czechoslovakia he receives
income that may be according to the provisions of articles 10, 11, 12, 16 and 17 of this
the Treaty also taxed in Japan, will allow to reduce the tax from Czechoslovakia
the income of that person an amount equal to the tax paid in Japan.
The amount of the tax is to be reduced, however, shall not exceed a percentage
the Czechoslovak tax calculated before tax reduction was enabled,
that fairly falls on income, which was in accordance with the provisions of articles 10,
11, 12, 16 and 17 of this agreement taxed in Japan.
III) Charges paid Czechoslovak State economic
organisations to the State budget shall be understood as the Czechoslovak tax.
Article 24
1. Nationals of a Contracting State, whether or not resident or
registered office in a Contracting State shall not be subjected in the other Contracting
State to any taxation or duties associated with him, that would have been
other or more burdensome than the taxation and connected requirements to which are
or they can be in the same circumstances subjected members of this
of the other Contracting State.
2. the taxation on a permanent establishment which an enterprise of a Contracting State has in the
the other Contracting State, shall not apply in that other Contracting State
way less favourable than the taxation of enterprises of the other Contracting
the State, which carry out the same activity.
This provision shall not be construed as an obligation of a Contracting State,
to admit persons resident in the other Contracting State personal
deductions, rebates and tax reductions because of the status or duties to the
the family, which it grants to persons residing on its territory.
3. enterprises of a Contracting State, the capital of which is wholly or partly,
directly or indirectly owned or under the control of the person or persons
residing or established in the other Contracting State, shall not be subjected to the
the first-mentioned Contracting State to any taxation or duties with him
United, which would have been other or more burdensome than the taxation and connected with it
the obligations to which they are or may be subject to other similar businesses
of the first-mentioned State.
4. the term "taxation" means taxes in this article of any kind and
naming.
Article 25
1. If a person residing or established in a Contracting State
considers that the action taken by one or both of the Contracting States shall have the
or will result in taxation for it, which is not in accordance with this
regardless of the agreement may redress provides
the legislation of the Contracting States, present your case to the competent
the Office of the Contracting State in which he resides or is established.
2. the competent authority will try to question modified by mutual agreement
with the competent authority of the other Contracting State for the purpose of avoiding taxation,
that is not in conformity with this agreement, if not to find
a satisfactory solution.
3. the competent authorities of the Contracting States shall endeavour to resolve by mutual
the agreement difficulties or concerns that may arise in the interpretation or
the application of this agreement. They can also consult each other in order to
Elimination of double taxation in cases not covered by this
the Treaty.
4. the competent authorities of the Contracting States may come in direct contact with a view to
the agreement in the sense of the preceding paragraphs.
Article 26
1. the competent authorities of the Contracting States shall exchange the information necessary
for the implementation of this agreement and of the national laws of the Contracting States,
relating to the taxes to which this agreement applies, if the taxation
that edit is in compliance with this agreement. All of the information as follows
exchanged will be treated as confidential and may be disclosed only to persons or
the authorities entrusted with the charge of the assessment or collection of the taxes which are the subject
of this agreement.
2. The provisions of paragraph 1 shall not be in any way interpreted as
store one of the Contracting States the obligation:
and perform the administrative action) which would be in conflict with the law
regulations or administrative practice of that or of the other Contracting State;
(b)) to provide information that could not be achieved on the basis of
the laws or the administrative practice of that or the normal
of the other Contracting State, or
c) to supply information which would disclose commercial, corporate,
industrial, commercial or professional secret or trade process
or information, the disclosure of which would be contrary to public policy
(ordre public).
Article 27
The provisions of this Agreement shall not affect the tax privileges, which
diplomatic and consular officers shall be accorded by the General rules
of international law or under the provisions of special agreements.
Article 28
1. this Treaty shall be ratified and the instruments of ratification shall be exchanged
in Tokyo as soon as possible.
2. this Treaty shall enter into force 30. on the day after the exchange of instruments of ratification
and it will be in either of the Contracting States to apply to the income for the
all tax years beginning 1. January of the calendar year
following the year in which this agreement enters into force, or
at a later time.
Article 29
This agreement is concluded for an indefinite period. Each Contracting State shall, however,
may terminate a written notice sent through diplomatic channels to the other
the Contracting State not later than 30 June 2005. June of each calendar year after
the expiry of a period of five years from the date when the Treaty came into force. In
this case, the contract no longer apply in both Contracting States to
income for all tax years beginning 1. January of the calendar year
following the year in which the notice was given, or later.
In witness whereof, who were duly authorised thereto, have signed the
This contract.
Given in duplicate in Prague on 11. October 1977 in English
language.
For the Czechoslovak Socialist Republic:
Frantisek Hajek v.r.
For Japan:
Fumihiko Suzuki v.r.
