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Treaty between Denmark and Czech Republic – details

24 November 2011

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Treaty Development

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Denmark; Czech Republic

Details of the income tax treaty and protocol between Denmark and the Czech Republic, signed on 25 August 2011, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model Convention. Once effective, the new treaty will replace the former Czechoslovakia-Denmark income and capital tax treaty of 5 May 1982, as amended by the 1992 protocol, in relations between the Czech Republic and Denmark. The maximum rates of withholding tax are: -   15% on dividends in general. However, the rate is 0% if the beneficial owner is:       -  ...