background image

Czech Republic - Serbia Tax Treaty (as amended by 2009 protocol) — Orbitax Tax Hub

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.


General Definitions

(1) For the purposes of this Convention:

  • (1) the terms "a Contracting State" and "the other Contracting State" mean the Czech Republic or Serbia and Montenegro, as the context requires;
  • (2) the term "Serbia and Montenegro" means the state community Serbia and Montenegro and when used in a geographical sense it means the land territory of Serbia and Montenegro, its internal sea waters and the belt of the territorial sea, the air space thereover, as well as the seabed and subsoil of the part of the high sea outside the outer limit of the territorial sea over which Serbia and Montenegro exercises its sovereign rights for the purpose of exploration and exploitation of their natural resources in accordance with its internal legislation and international law;
  • (3) the term "the Czech Republic" means the territory of the Czech Republic over which, under Czech legislation and in accordance with international law, the sovereign rights of the Czech Republic are exercised;
  • (4) the term "political subdivisions" means, in the case of the state community Serbia and Montenegro, Member States;
  • (5) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (6) the term "person" includes an individual, a company and any other body of persons;
  • (7) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (8) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (9) the term "international traffic" means any transport by a ship, boat, aircraft, railway or road vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, boat, aircraft, railway or road vehicle is operated solely between places in the other Contracting State;
  • (10) the term "competent authority" means, unless the context otherwise requires:
    • (i) in the case of the Czech Republic, the Minister of Finance or his authorized representative;
    • (ii) in the case of Serbia and Montenegro, the Ministry for International Economic Relations or its authorized representative.

(2) As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.