Details of the protocol to the tax treaty between the Czech Republic abd Russia with respect to taxes on income and capital, signed in Moscow on 27 April 2007, have become available. The structure of the protocol is as follows: -   Art. I modifies Art. 3 of the treaty by introducing a new definition of the term "international traffic", consistent with other provisions of the tax treaty concerning international traffic; -   Art. II, inter alia, expressly sets out in Art. 5 of the treaty the rules for constitution of a permanent establishment within the context of the furnishing...