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The Treaty Between The Czechoslovak Socialist Republic And Nigérijskou Fed. Rep. For The Avoidance Of Double. Taxation Period/quantity.

Original Language Title: o Smlouvě mezi ČSSR a Nigérijskou fed. rep. o zamezení dvoj. zdaň.

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339/1991.



The communication from the



the Federal Ministry of Foreign Affairs



Change: 371/1999 Sb.



The Federal Ministry of Foreign Affairs says that the date of 31. August 1989

was in Lagos signed an agreement between the Government of the Czechoslovak

Socialist Republic and the Government of the Federal Republic of Nigeria's

avoidance of double taxation and prevention of tax leakage in the field of taxes from

income and profits from the assets.



With the Treaty expressed their consent of the Federal Assembly of the Czech and Slovak

The Federal Republic and the President of the Czech and Slovak Federal

Republic has ratified it.



Treaty has entered into force, pursuant to article 27. 2 day 2.

December 1990.



The Czech version of the Treaty shall be designated at the same time.



Contract



between the Government of the Czechoslovak Socialist Republic and the Government of Nigeria's

the Federal Republic on the avoidance of double taxation and prevention of tax

the leak in the field of taxes on income and gains from asset



The Government of the Czechoslovak Socialist Republic and the Government of Nigeria's

the Federal Republic of



Desiring to conclude a Convention for the avoidance of double taxation and the prevention of

tax leakage in the field of taxes on income and profits from the property,



have agreed as follows:



Article 1



The person, to which the Treaty applies



This agreement shall apply to persons who have their domicile or registered office in the

one or both of the Contracting States (residents).



Article 2



The taxes to which the agreement applies



1. the Taxes to which this agreement applies are:



and) in Nigeria:



personal income tax;



corporate income tax;



tax on profits from oil; and



tax on profits from the property,

(hereinafter referred to as the "nigérijská tax");



(b)):



profit tax;



the payroll tax;



income tax from the literary and artistic activities;



agricultural tax;



tax of incomes of the population; and



the tax House,

(hereinafter referred to as the "Czechoslovak tax").



2. the contract will also apply to any identical or its

the essence of a similar tax, which will be stored by the Contracting States after the signing of the

This agreement in addition to, or in place of the existing taxes. The competent authorities of

the Contracting States will report all significant changes that have been

made in their respective taxation laws.



Article 3



General definition



1. In this agreement, if the link does not require a different interpretation:



and the word "Nigeria") refers to the Federal Republic of Nigérijskou, including

any area outside the territorial waters of the Federal Republic of Nigeria's,

which have been or may in the future be marked in accordance with the laws of

Nigeria's Federal Republic relating to the Mainland as the shoal

the territory, which may be the laws of the Federal Republic of Nigeria's

relating to the seabed and subsoil and their natural resources,

carried out;



(b)), the term "Czechoslovakia" indicates the Czechoslovak Socialist

Republic;



(c)) the expressions "one Contracting State" and "the other Contracting State" refer to Nigeria

or Czechoslovakia, as it requires a link;



(d)), the term "person" includes natural persons, companies and all other

an Association of persons;



(e)), the expression "company" refers to the legal person or of the rightholder

considered, for the purposes of taxation for legal persons in accordance with the laws of the

Each Contracting State;



(f) the terms "enterprise of one) of a Contracting State" and "enterprise of the other Contracting

the State-run company "refer to a resident of a Contracting State

or undertaking operated by a resident of the other Contracting State;



(g)), the term "national" means:



I) all natural persons who are nationals of one of the

Contracting State,



II) any legal person, partnership or Association of persons,

that have been set up under the law in force in a Contracting

State;



h) the term "international traffic" means any transport

carried out by ships or aircraft, which are operated by an undertaking

one Contracting State, if the ship or aircraft are operated only

between places in the other Contracting State;



I) the term "competent authority" means:



I) in the case of Czechoslovakia, the Czechoslovak Minister of finance

the Socialist Republic or his authorized representative;



II) in the case of Nigeria, the Minister of finance or his authorised representative.



2. Each expression, which is not defined, the application of this agreement

Contracting State, meaning that it is in accordance with the provisions of rule of law

of this State governing the taxes covered by this agreement,

If the context does not imply a different interpretation.



Article 4



Tax purposes



1. The term "resident of a Contracting State" means within the meaning of this

of the Treaty, any person who, under the law of that State, subject to the

This state taxation by reason of their residence, standing flat, space

the establishment or any other similar criteria.



2. If the individual is in accordance with the provisions of paragraph 1 of this article

a resident of both Contracting States, the position will be determined according to the

the following rules:



and) that this person is resident in that Contracting State, in the

which has a permanent apartment. If he has a permanent apartment in both Contracting States, the

It is assumed, that is resident in a Contracting State to which the

enhanced personal and economic relations (Centre of vital interests);



(b)) if it cannot be determined, the Contracting State in which the person

the Centre of their vital interests, or if it does not have a permanent apartment in any

Contracting State, it is assumed, that is resident in a Contracting State,

in which usually resides.



(c)) If this person usually resides in both Contracting States or

in any of them, it is assumed, that is resident in a Contracting State,

which he is a citizen.



(d)) If this person is a citizen both of the Contracting States or

any of them, the competent authorities of the Contracting States will solve the question of the mutual

the agreement.



3. If a person other than a natural is in accordance with the provisions of paragraph 1

This article, a resident of both Contracting States, it is assumed that the

It is resident in the Contracting State under whose law is established.



Article 5



Permanent establishment



1. The term "permanent establishment" within the meaning of this Treaty indicates the Permanent

equipment for the business, in which the undertaking in whole or part

their activity.



2. The term "permanent establishment" includes especially:



and instead of keeping);



(b)) race;



(c));



(d) a factory;)



e) a workshop;



(f)) mine, the site of diesel or gas, Quarry or any other place where the

benefits of natural resources;



(g) a building site, a construction,) the Assembly or installation of the equipment, if you insist

For more than 3 months;



h) on a construction site supervision, construction, Assembly or installation

equipment for more than 3 months.



3. Notwithstanding the preceding provisions of this article the expression "permanent

the establishment "does not include:



and) device, which is used only for storage, display or

delivery of the goods belonging to the enterprise;



(b) the supply of goods belonging to the enterprise), which is kept only for the purpose of

storage, display or delivery;



(c) the supply of goods belonging to the enterprise), which is kept only for the purpose of

the processing of another undertaking;



d) durable equipment for the business, which is used only for the purpose of

purchase of goods, or collecting information for the enterprise;



e) durable equipment for the business, which is used only for the purpose of

the implementation of other activities for the company, which have a preparatory or auxiliary

the character.



4. The term "permanent establishment" includes a permanent device for business

used as outlets, regardless of the fact that such a permanent

the device is otherwise maintained for any of the activities referred to in paragraph

3 of this article.



5. Does not assume that the undertaking of one Contracting State has a permanent

the establishment in the second Contracting State only because it carries on its

working through a broker, General Agent, or other

independent representative, if such persons are acting within their proper

activity.



6. A person other than an independent agent, which is covered by paragraph

5, acting in a Contracting State on behalf of the enterprise of the other Contracting

the State is considered a permanent establishment of that enterprise in the first Member State,

If



and in that State) is equipped with full powers, which there usually uses and

that allows her to enter into contracts on behalf of the enterprise, unless the activities of the

the person is not restricted to the activities referred to in paragraph 3 of this article,



(b)) usually collects orders to sell goods in this State

exclusively or almost exclusively for the undertaking or other undertakings that are

controlled by, or have the decisive participation on it.



7. subject to the preceding provisions of this article, the fact that

the company, which is resident in one Contracting State, controls

company or is controlled by, that is resident in the second

Contracting State, or which carries out its activities (whether

through a permanent establishment or otherwise), does not make itself from

either this company a permanent establishment of the other company.



Article 6



Income from immovable property



1. Income from immovable property including income from agricultural and forest

enterprises may be taxed in the Contracting State in which such property is

located.



2. The term "immovable property" shall be determined in conformity with the law of a Contracting State,

in which the assets are located.
In any case, the expression includes the accessories of immovable property, live

even the dead inventory used in agriculture and forestry, rights to which the

subject to the provisions of civil law, the right of ownership of plots

the enjoyment of immovable property and rights to variable or fixed salaries

provided as a replacement for the unfair advantage or unfair advantage of mineral rights

bearings, springs and other natural resources. Ship and aircraft

not be regarded as immovable property.



3. The provisions of paragraph 1 of this article shall apply to income derived from

the direct use, letting, or use in any other way

immovable property.



4. The provisions of paragraphs 1 and 3 of this article shall also apply to income

of the immovable property of the company and to income from immovable property used

to the implementation of the independent professions.



Article 7



Industrial and commercial profits



1. Profits of an undertaking of a single State is subject to taxation only in

This State, if the business activity in the other Contracting State

through the permanent establishment, which is located there. If

undertaking such activity executes, the enterprise may be taxed on the profits

This second State, but only to the extent that they can be

attributable to the



This permanent establishment);



(b)) sales of goods in the latter State, when it comes to goods of the same

or similar type as goods sold through that permanent

the establishment or



(c)) other activities by the State, if the

the same or similar activities, such as those to be carried out

through that permanent establishment.



2. If the enterprise of one Contracting State carries on business in the second

Contracting State through a permanent establishment, which is located there,

attach, subject to the provisions of paragraph 3, in each Contracting State

This permanent establishment profits which could be expected to achieve,

If as a separate enterprise engaged in the same or similar activities

the same or similar conditions and was completely independent in contact with

the undertaking of which it is a permanent establishment.



3. In determining the profits of a permanent establishment shall be allowed to deduct the costs,

that have been spent on the activity of the permanent establishment, including the cost of

on the management and general administrative expenses so incurred, whether incurred

in the State in which the permanent establishment is situated or elsewhere. Does not allow to

However, to deduct amounts that have been paid (otherwise than as a reimbursement of

actual expenditure), permanent establishment of management or some other

his Office in the form of licensing fees, compensation or other

similar salaries for the use of patents or other rights, or in the form of

Commission for special services rendered, for the Administration and management of or

cases of Bank business in the form of interest on money lent by the Permanent

the establishment. Similarly, in determining the profits of a permanent establishment shall

the amounts which the permanent establishment is loaded with (otherwise than for actual expenses)

management of the undertaking or one of the other his Office for license fees,

refunds or other similar remuneration for the use of patents or other rights,

or for the Commission for special services rendered, for the Administration and management of or

except in cases of Bank business in the form of interest on the money borrowed

management of the undertaking or any of its other offices.



4. no permanent establishment, the profits on the basis of nepřičtou of the fact that

only buy goods for the company. If this permanent establishment is

at the same time used as an outlet for such purchased items, profits from its

sales can be attributed to that permanent establishment.



5. where profits include revenue, dealt with separately in the

the other articles of this agreement, the provisions of those articles shall not affect the

the provisions of this article.



Article 8



Associated enterprises



1. If the



and the firm one) of a Contracting State participates directly or indirectly in the

the management, control or capital of an undertaking, the other Contracting State, or



(b)) the same persons participate directly or indirectly in the management, control or

the assets of the undertaking and the undertaking of one Contracting State in the other Contracting

the State,

and if in any of these cases were between the two companies in the

their commercial or financial relations agreed upon or stored

the conditions, which differ from those which would have been agreed between the

independent enterprises may be gains that would have been without these conditions

docíleny one of the businesses, which, however, due to the following conditions

docíleny were not included in the profits of the undertaking and, consequently,

taxed.



2. where a Contracting State includes in the profits of the firm in this State and

as a result, the profits tax, from which the enterprise of the other Contracting

the State taxed in that other State and the profits so included are profits,

that would be the first State to attain a firm, if between the two companies

such conditions were negotiated, what would have been agreed between independent

businesses, adjusts the second State the amount of tax imposed on those profits.

This adjustment will be carried out with due regard to the other provisions of the

This agreement and the competent tax authorities of the Contracting States shall mutually

advise, if necessary.



Article 9



Dividends



1. dividends arising from a company which is resident in the same

Contracting State, to a person who is resident in the other Contracting State,

may be taxed in that other State.



2. However, such dividends may also be taxed in the Contracting State in which the

the company, which is paid, a resident, and according to the laws

legislation of that State, but if the recipient is the beneficial owner

dividends, the tax thus determined shall not exceed:



12.5%) gross amount of dividends if the recipient is a company which

own, directly or indirectly, at least 10% of the voting shares of the

the company paying the dividends;



b) 15% of the gross amount of 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 provisions of paragraphs 1 and 2 of this article shall not apply if

beneficial owner of the dividends, which is resident in the same Contracting

the State has in the other Contracting State, where the company is paying

dividends is resident, a permanent establishment or a permanent base there

located, and if the ownership of the shares on which the dividends

paid, is actually associated with the business carried out by the Permanent

establishment or permanent base. In this case, apply

the provisions of article 7 or article 13, depending on what matters.



4. Where a company which is resident in one Contracting State,

achieves profits or income from the other Contracting State,

the second State to tax dividends paid by a company to a person who is

resident in that State for the first time, or to subject the undistributed profits

the company's taxable profits of the companies, even when paid

dividends or undistributed profits pozůstávají wholly or partly of profits

or income that come from that other State.



5. The term "dividends" as used in this article, refers to income from shares

or other rights, with the exception of the claims, with a share of the profits, just as

as income from other rights which is subjected to the same

taxation as income from shares by the taxation law of the State in

which the company paying the dividends is a resident, and also any

other income (other than exempt interest under the provisions of article

10), which, under the legislation of the Contracting State in which the company is

paying dividends is resident, is treated as a dividend or

split the profits of the company.



Article 10



Interest



1. Interest arising from one Contracting State to a person who is a resident of

in the other Contracting State, may be taxed in that other State.



2. However, such interest may also be taxed in the Contracting State, in the

where is their source, according to the legislation of that State,

However, if the recipient is the beneficial owner of the interest, the tax as follows

imposed shall not exceed 15% of the gross amount of the interest.



3. Notwithstanding the provisions of paragraph 2 of this article, interest shall be

shall be exempt from tax in the Contracting State in which it is their source,

If the recipient and the actual owner is:



and) the Government of the other Contracting State or a local authority or any

the authority or institution of the Government or the local administrative unit.



For the purposes of this subparagraph, the Office or authority of Government means:



I) in the case of Czechoslovakia, the Czechoslovak commercial bank; and



II) in the case of Nigeria, the Central Bank of Nigeria;



(b) any institution of a Contracting State), established by the Government of that State to

financing of foreign trade, provided that the loan or a loan from

which the interest, have been approved by the Governments of the two Contracting States.



4. The provisions of paragraphs 1 and 2 of this article shall not apply if

beneficial owner of the interest, which is resident in one Contracting State,

in the second Contracting State in which the person paying the interest, resident

a permanent establishment or a permanent base there, and if the

the claim from which the interest paid is actually associated with shops

operated by a permanent establishment or a permanent base. In such a
If the provisions of article 7 or article 13, depending on the

What matters.



5. It is assumed that the interest have the source in one Contracting State,

If the payer is that Contracting State itself, its Administrative Department

or local authority of that State, or a person who is a resident of this

State. However, if the payer of interest, whether or not resident in a

Contracting State, has in a Contracting State a permanent establishment or

a permanent base in connection with which the obligation to pay interest is incurred and

If such interest shall be charged to that permanent establishment or permanent

the base, it is assumed that the source of that interest is in a Contracting State,

in which the permanent establishment or fixed base is situated.



6. If the amount of interest assessed with regard to the claim that

they are paid, exceeds the due to the special relationship between the

the payer and the beneficial owner of the interest or between both of them and a third party

the amount that would be the scheme of the Bill is the beneficial owner, if

There was no such relationship, the provisions of this article shall apply only to that

latter amount. Part of the interest paid, which it exceeds,

in this case, will be subject to taxation in accordance with the legislation of each

a Contracting State with regard to the other provisions of this Treaty.



7. The term "interest" as used in this article refers to income from debt claims

any kind of secured and unsecured lien on the

real estate, and provide the right to participation in the profits

of the debtor, and especially, income from government securities and income from

bonds and bonds, including premiums and prizes associated with those securities

securities, bonds, notes, and bonds.



Article 11



License fees



1. Royalties arising from a person who is resident in one

Contracting State, to a person who is resident in the other Contracting State,

may be taxed in that other State.



2. Such royalties may be taxed in the contracting, however, also

State, where, according to the legislation of that State, but the

If the recipient is the beneficial owner of the royalties, the tax

thus imposed shall not exceed 15% of the gross amount of the royalties.



3. The provisions of paragraphs 1 and 2 of this article shall not apply if

beneficial owner of the royalties, which is resident in the same

a Contracting State has in the other Contracting State in which the person is paying

license fees resident, a permanent establishment or a permanent base

There, and if the right or property giving rise

the license fees are actually associated with the stores operated by the

This permanent establishment or a permanent base. In this case, the

the provisions of article 7 or article 13, depending on what kind of case

It is.



4. It is assumed that the licence fees have a source in one of the Contracting

State, if the payer is that Contracting State itself, its administrative department,

the local authority of that State or a person who is a resident of this

State. However, if the person who pays the license fees, whether or

is not resident in a Contracting State, has in a Contracting State

a permanent establishment or a permanent base in connection with which it was

the obligation, on the basis of the licence fees, and that carries the

to their payable by these license fees, it is assumed that these license

the fees have a source in the Contracting State in which the permanent establishment

or permanent base is located.



5. If the amount of the royalties due to the use, right or

the information for which they are paid, exceeds as a result of the Special

relationship between the payer and the beneficial owner or

the second one i maintain with third parties, the amount which would have been a scheme

the payer is the beneficial owner, if there was no such relationship, the provisions of

the provisions of this article just on this latter amount.

The amount of the salaries that it exceeds, in this case will be subject to taxation

According to the legislation of each Contracting State, taking into account

other provisions of this Treaty.



6. The term "royalties" as used in this article, refers to the salaries

of any kind accepted substitute for the use of, or the right to use

any copyright of literary, artistic or scientific

workpiece including cinematograph films, or films or tapes used for radio

and television broadcasting, any patent, trade mark, design or

model, plan, secret formula or process, or for the use of, or the right to

the use of industrial, commercial or scientific equipment, or for information

referring to the experience in the field of industrial or commercial.



Article 12



Profits from the disposal of assets



1. Gains from the alienation of immovable property, as defined in paragraph 2

Article 6, may be taxed in the Contracting State in which the

the property is located.



2. Gains from the alienation of movable property, including shares in the company,

that is part of the operating assets of a permanent establishment which the undertaking has

one Contracting State in the other Contracting State or of movable property,

that belongs to the permanent base of a resident of a Contracting State

available in the other Contracting State to the profession,

including gains from the alienation of such a permanent establishment (alone or together with the

the whole enterprise) or of such a stable base, may be taxed in this

the second State.



3. Gains from the alienation of ships or aircraft operated in international

transport will be taxed only in the Contracting State in which the undertaking is

resident.



4. Gains from the alienation of property, other than that referred to in paragraph 1, 2

and 3 of this article, you will be taxed only in the Contracting State in which the

the transferor is resident.



Article 13



Independent of the profession



1. the income, which a resident of one Contracting State receives from the free

the profession or other independent activity, will be subject to tax only in the

This State, if the person has not regularly available in the other

a Contracting State a permanent base for the implementation of its activities. If

they have a permanent base, the income may be taxed in the other State,

but only the part that can be attributable to that fixed base.



2. The expression "liberal profession" includes in particular the independent activity

scientific, literary, artistic, educational or teaching, and independent

the activities of physicians, lawyers, engineers, architects, dentists and accountants.



Article 14



Employment



1. a salaries, wages and other similar remuneration, which a resident of one of the Contracting

the State is receiving due to paid employment, they will be subject to the provisions of the

articles 15, 17 and 18 of the taxed 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 can be received from this employment taxed in this second

State.



2. Remuneration which a resident of a Contracting State shall receive due

paid employment exercised in the other Contracting State, shall be without

regardless of the provisions of paragraph 1 of this article, only the first tax

that State, if:



and the recipient) is staying in the other State for one or more periods, which

shall not exceed in the aggregate 183 days in any twelve month period; and



(b)) the rewards are paid by the employer, or on behalf of the employer,

that is not a resident in the other State; and



(c)) do not go to the debit rewards, a permanent establishment or a permanent base, which has

employer in the second State.



3. The rewards of employment exercised aboard a ship or aircraft

operated in international traffic may be, regardless of the previous

the provisions of this article, taxed in the Contracting State in which the

Enterprise reaching profits from international maritime or air transport

resident.



Article 15



Royalties



Royalties and similar rewards, which a resident of a Contracting State

he receives as a member of the Management Board of a company which is resident in the

the other Contracting State, may be taxed in that other State.



Article 16



Artists and athletes



1. the revenue paid by residents of a single State, as

the public acting artists, such as theatre, film, radio or

television artists or musicians or athletes, of their activities

carried out personally in the latter Contracting State, may be, regardless of the

the provisions of article 13 and 14, be taxed in that other State.



2. If the income from the activity that you personally exercises the artist or

an athlete, does not imply that the artists or athletes, but to another person,

This revenue may be, notwithstanding the provisions of articles 7, 13 and 14,

taxed in the Contracting State in which the athlete or artist shall exercise

their activity.



3. Notwithstanding the provisions of paragraph 1 of this article, income derived from

the activities referred to in paragraph 1 of this article, carried out in the framework of the

cultural exchange between the Contracting States, shall be exempt from taxation in the State,

in which these activities are carried out, provided that such

activities are approved by the Government of the State and are not intended to make a profit.



Article 17



Public function



1.



and, other than Remuneration) pensions, paid by a Contracting State, any of its

the Administrative Department or local authority of a natural person for services
provided by the Government of this State, its administrative department or the local

the authority will be subject to tax only in that State.



(b) However, Such remuneration) will be subject to tax only in the other Contracting

State of the service for which they are paid remuneration, were carried out in the

This the second Contracting State and the recipient is a resident or national

a citizen of another State, provided that it does not become resident in the

This second State just because of the provision of these services.



2. The provisions of articles 14 and 15 shall apply to remuneration from employment in the

connection with business activities carried out by the Contracting State, an administrative

Department or local authority for profit.



Article 18



Pensions and annuities



1. Pensions and other similar remuneration paid by reason of a previous employment

a resident of a Contracting State may be taxed in that State.



2. Such pensions and other similar remuneration may also be taxed in the

the second Contracting State, if the payment is carried out by a person who is

resident in that other State, or a permanent establishment situated therein,

located.



3. Pensions and other payments made on the basis of the social

the security of one Contracting State or of its administrative body, or

the local authority shall, notwithstanding the provisions of paragraphs 1 and 2 of this

Article taxed primarily in that State.



Article 19



Students and trainees



1. A Student or an apprentice who is or was immediately before arriving in

one resident of a Contracting State in the other Contracting State and who is

staying in the first mentioned State for the purpose of study or

education, will be freed in the first State from the tax from payments

remitted to him by persons who are resident outside the former

the State, for the purposes of its nutrition, education, or practice.



2. A natural person who is or was immediately before your visit

one Contracting State a resident of the other Contracting State and who is

temporarily in the first mentioned State for the purpose of study,

research or training, as the recipient of scholarships, of contributions and

cash donations from the scientific, educational, religious, or

charitable organisations or in the framework of the programme of technical assistance

organized by the Government of a Contracting State, since its arrival in the

first mentioned in connection with this state visit, removed from

taxation in that State.



Article 20



Teachers and researchers



1. A professor or teacher who visited one Contracting State that there

He has taught or worked in research at a university or other similarly

a recognized institution in this State and who is or was immediately before the

by a resident of a Contracting State in the other, will be freed in the first

that State from the tax from the remuneration for such teaching or research for a period of

not exceeding two years from the date of his first arrival in that State for

to such purpose. After that period of two years, it is also the second Contracting State

removed from taxation in respect of these fees from the State for the first time in

related to teaching or research.



2. This article shall not apply to income from research if such

research is carried out in the public interest but primarily for the private

benefit of a specific person or specific persons.



Article 21



Other revenue



The income of the person who is resident in one Contracting State which is not

discussed in the previous articles of this Treaty, and having in the source

the other Contracting State, may be taxed in that other State.



Article 22



Avoidance of double taxation



1. In accordance with the provisions of the legislation which it nigérijských

governing the compensation tax paid abroad on nigérijskou (tax and

which do not affect the principles listed below):



and the Czechoslovak tax) will be paid on the basis of the Czechoslovak legal

legislation and in accordance with this agreement, whether directly or by deduction from profits,

income or taxable income from sources in Czechoslovakia (with the exception of

in the case of dividends paid from profits tax, which is paid

dividends) on the nigérijskou tax included on the same profits,

income or taxable income, from which it was calculated the Czechoslovak

tax;



(b) in the case of dividends paid by) a company which is resident in the

Czechoslovakia, a company which is resident in Nigeria, will be

credit [next to the Czechoslovak tax, which can be offset by

the provisions of subparagraph a of this paragraph]) apply to the Czechoslovak

the tax paid by the company on the profits out of which the dividend is paid.

For the purposes of this paragraph, the amount of credited the tax does not exceed the proportional

part of Nigeria's tax on such profits, income or

taxable income in relation to the total profits, income and the taxable

the proceeds subject to Nigeria's tax.



2. In Czechoslovakia to eliminate double taxation in this way:



and if the person who) is resident in Czechoslovakia, is receiving income,

which may be taxed in accordance with the provisions of this contract in Nigeria, cuts

Subject to the provisions of Czechoslovakia under the letter (b))

paragraph such income from tax but may, in calculating the amount of tax from the

the rest of the income of that person, apply the rate of tax that would apply,

If you cut revenue were exempt from taxation.



b) Czechoslovakia may, when depositing tax persons who are his

residents, include in the tax base income, which may be referred to the

the provisions of articles 9, 10, 11, 15 and 16 of this Treaty also taxed in the

Nigeria, however, allows to reduce the amount of tax calculated on the basis of such

amount equal to the tax paid in Nigeria. The amount by which the tax

reduced, however, shall not exceed such a part of the Czechoslovak tax calculated before

the reduction, which rather falls on revenue, which, in accordance with the

the provisions of articles 9, 10, 11, 15 and 16 of this agreement, may be taxed in the

Nigeria.



Article 23



Prohibition of discrimination



1. Notwithstanding the provisions of article 1 of this Treaty, the citizens of one State

a Contracting State shall not be subjected in the other Contracting State to any

taxation or duties associated with him that are different or more

than the taxation and connected with it obligations to which they are or may be

the same circumstances and under the same conditions subject to State citizens

This second State.



2. the taxation on a permanent establishment which the undertaking of a single State has

in the other Contracting State, it will not be more detrimental in this second State than

This second state taxation of enterprises, which carry out the same activity.



3. Enterprises of one of the Contracting State, whose capital is wholly or in part,

directly or indirectly, owned or controlled by a person or more

persons who are resident in the other Contracting State, shall not be

subject in the first mentioned State to any taxation or duties with him

United, which are different or more troubling than the taxation and connected with it

the obligations to which they are or may be subjected to other similar businesses

This first State.



4. None of the provisions of this article shall not be construed as a commitment

Contracting State, to admit persons who are not resident in the

State, the personal allowances, reliefs and reductions, which belong to persons

as residents.



5. The provisions of this article shall, notwithstanding the provisions of article 2 of this

of the Treaty, apply to taxes of any kind.



Article 24



Resolving cases by agreement



1. If a person who is a resident or a citizen of the

a Contracting State considers that the measures taken by one or both of the

the Contracting States shall or will lead her to the taxation which is not in the

accordance with the provisions of this Treaty may, independently of the provisions

resource that provides the right of those States, present his case to the

the competent authority of the Contracting State of which he is a resident. If, on the

the case covered by paragraph 1 of article 23 of this agreement, the competent

the Office of the Contracting State of which he is a citizen.



2. If the competent authority is to consider the objection as justified and

If it is not itself able to find a satisfactory solution, it will try to

case solved by agreement with the competent authority of the other Contracting State

so, to avoid taxation which is not in conformity with this agreement.



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 can also advise you for the

the purpose of the Elimination of double taxation in cases not covered by

This Treaty.



4. the competent authorities of the Contracting States may come in direct contact with the purpose of

reaching an agreement in the sense of the preceding paragraphs.



Article 25



The exchange of information



1. the competent authorities of the Contracting States shall exchange the information necessary

for the application of the provisions of this Treaty and national legislation

the Contracting States shall apply to the taxes which are the subject of this

the contract, if the taxation of governing, is in accordance with this agreement.

Exchange of information is not restricted by article 1 of this agreement. Any

the information thus collected will be kept confidential in the same way

as the information received in accordance with the national legislation of the
the State and will be disclosed only to persons or authorities (including courts and

the administrative authorities), which deal with the vyměřováním, the recovery, recovery,

criminal prosecution or appeal in case tax solutions that are

the subject of this agreement. Such persons or authorities shall use the information

only for such purposes.



2. The provisions of paragraph 1 shall not in any way be interpreted so that the

the Contracting Government imposing the obligation to:



and perform administrative measures) that would violate the law or

the administrative practice of that or of the other Contracting State;



(b)) to divulge information which could not be obtained on the basis of the legal

regulations or in a normal administrative procedure of this or of the other Contracting

State;



(c)) to communicate information that would reveal a trade, business,

industrial or trade secret or trade process, or information,

the disclosure would be contrary to public policy.



Article 26



Diplomats and consular officials



1. no provision of this Agreement shall not affect the tax privileges, which

It is for the diplomats and consular officials under the General rules of

of international law or under the provisions of special agreements.



2. Notwithstanding the provisions of paragraph 1 of article 4 of this agreement, a person

that is a member of the diplomatic or consular office or other permanent

the Mission of one Contracting State situated in the other Contracting State and who

is subject to tax in the other State solely on the basis of income from

the resources in this State, shall be considered to be a resident of this State.



Article 27



Entry into force of



1. the Governments of the Contracting States shall notify each other that the requirements have been met

arising from the constitutional provisions for the entry into force of this Treaty.



2. the contract shall enter into force 30 days after the date of receipt of the later of the

the notification referred to in paragraph 1 of this article and its provisions shall

will apply:



and) in Nigeria:



(i) in respect of withholding tax on income and taxes on the profits from the assets

arising to persons not resident in Nigeria, on revenue and profits

of assets awarded or paid to 1. January or later, calendar

year immediately after the year in which the contract shall enter into

force;



(ii) in respect of other taxes on income for each tax period

starting with 1. January or later in the calendar year next

immediately after the year in which the agreement enters into force;



(b)):



(i) in respect of taxes withheld at source, to amounts granted or

paid to the 1. January or later in the calendar year following the

the year in which the agreement enters into force;



(ii) in respect of other taxes on income, for taxes chargeable for any

tax year beginning with 1. January or later in the calendar year

following the year in which the agreement enters into force.



Article 28



Notice of termination



This agreement will remain in force until terminated. Each

a State party may denounce the agreement in writing of the notification of the

through diplomatic channels, at least six months before the end of each

of the calendar year. In this case, the contract will cease to apply:



and) in Nigeria:



(i) in respect of withholding tax on income and taxes on the profits from the assets

arising to persons not resident in Nigeria, on revenue and profits

of assets awarded or paid to 1. January or later, calendar

year immediately after the year in which the notice of termination has been given;



(ii) in respect of other taxes on income for each tax period

starting with 1. January or later in the calendar year next

immediately after the year in which the notice of termination has been given.



(b)):



(i) in respect of taxes withheld at source, to amounts granted or

paid to the 1. January or later in the calendar year following the

the year in which the notice of termination has been given;



(ii) in respect of other taxes on income, for taxes chargeable for any

tax year starting on 1 July. January or later in the calendar year

following the year in which the notice of termination has been given.



On the evidence of the undersigned, duly authorised, have signed this Treaty.



Given in Lagos on 31 December 2004. August 1989 in two original copies in the

the English language.



For the Government of the Czechoslovak Socialist Republic:



J. Stejskal v. r.



For the Government of the Federal Republic of Nigeria's:



S. p. Okongwu in r.