The Ministry of Finance of the Czech Republic published on 13 October 2005 new Decree D-286 on the Taxation of Czech-Source Income of Non-Residents in the Czech Republic (the new Decree), published as Decree No. 43/2005 FZ in Financial Bulletin No. 10/1/2005. The new Decree primarily deals with conditions for the application of tax treaties and the domestic tax law implementing EC Directives in th…