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Netherlands - Czech Republic Tax Treaty (as amended through 2012 protocol) — Orbitax Tax Hub

CHAPTER I - Scope of the Convention
ARTICLE 1 - Personal Scope
ARTICLE 2 - Taxes Covered
CHARTER II - Definitions
ARTICLE 3 - General Definitions
ARTICLE 4 - Fiscal Domicile
ARTICLE 5 - Permanent Establishment
CHAPTER III - Taxation of Income
ARTICLE 6 - Income from Immovable Property
ARTICLE 7 - Business Profits
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Limitation of Articles 10, 11 and 12
ARTICLE 14 - Capital Gains
ARTICLE 15 - Independent Personal Services
ARTICLE 16 - Dependent Personal Services
ARTICLE 17 - Directors' Fees
ARTICLE 18 - Artistes and Athletes
*ARTICLE 19 - Pensions
*ARTICLE 20 - Government Service
ARTICLE 21 - Professors and Teachers
ARTICLE 22 - Students
ARTICLE 23 - Income Not Expressly Mentioned
CHAPTER IV - Taxation of Capital
ARTICLE 24 - Capital
CHAPTER V
ARTICLE 25 - Elimination of Double Taxation
CHAPTER VI - Special Provisions
ARTICLE 26 - Non-Discrimination
ARTICLE 27 - Mutual Agreement Procedure
*ARTICLE 28 - Exchange of Information
ARTICLE 29 - Diplomatic and Consular Officials
ARTICLE 30 - Territorial Extension
CHAPTER VII - Final Provisions
ARTICLE 31 - Entry into Force
ARTICLE 32 - Termination
PROTOCOL
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 23

Income Not Expressly Mentioned

Items of income of a resident of one of the States which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that State.

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