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.