ARTICLE
17 December 1996

Czech News - Nov 96 - Double Taxation Treaties With Switzerland, South Africa &

Czech Republic Accounting and Audit
CZECH - SWITZERLAND DOUBLE TAXATION TREATY

The Double Taxation Treaty between the Czech Republic and Switzerland was published under number 281/1996 in the Collection of Laws No. 84. The Agreement came into effect on 23 October 1996.

The provisions of the treaty should be applied as follows:

  • from 1 December 1996 for withholding taxes
  • from 1 January 1996 for other taxes.

CZECH - UKRAINIAN DOUBLE TAXATION TREATY

The treaty provisions were discussed by the Governments of both countries and it is expected that the treaty will be signed in near future. It should be effective from 1998.

CZECH - SOUTH AFRICA DOUBLE TAXATION TREATY

The Double Taxation Treaty between the Czech Republic and the Republic of the South Africa was signed this month. The Treaty will be effective when ratified by the Parliaments of both countries.

The content of this article is intended to provide a general guide to the subject matter. It is therefore not a substitute for specialist advice.

For further information contact Paul Antrobus or Richard Fletcher, Arthur Andersen Prague, tel +42 2 2440 1300 or enter a text search 'Arthur Andersen' and 'Business Monitor'.

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