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Orbitax

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The new income tax treaty between Norway-Czech Republic, signed on 19 October 2004, entered into force on 31 August 2005. The treaty generally applies from 1 January 2006. From this date, the new treaty generally replaces the Norway-former Czechoslovakia income and capital tax treaty and protocol of 27 June 1979 in relations between Norway and the Czech Republic.

16 October 2005

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Treaty Development

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Norway-Czech Republic

The maximum withholding tax rates are: -   0% on dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends; and -   15% on dividends in all other cases -   0% on interest -   0% on any copyright of literary, artistic or scientific work except of computer software and including cinematograph films, and films or tapes for television or radio broadcasting royalties; -   5% on industrial, commercial or scientific equipment; and -   10% on any patent,...