Czech News - November 1997 - Anticipated Changes In The Czech Tax System - Doubl
Czech Republic
Accounting and Audit
The Treaty was published under No. 276 in the Collection of Laws. Based on Article 5, provision of services in the other state gives rise to a permanent establishment if the services last 6 months in any 12-month period. The Treaty states the maximum rates of the withholding tax as follows:
- Dividends: 5%;
- Interest: 0%;
- Royalties: 10%.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information on the above, please contact Mr Richard Fletcher by telephone on +420 2 2440 1300 or E-mail directly to richard.g.fletcher@arthurandersen.com
