PROTOCOL
At the moment of signing the Convention between the Government of the Czech Republic and the Council of Ministers of Serbia and Montenegro for the avoidance of double taxation with respect to taxes on income and on capital, the undersigned have agreed upon the following provision which shall form an integral part of the Convention.
Ad Article 26:
Given the fact that the competent authority of Serbia and Montenegro is not able, at the moment of signing the Convention, to exchange information in relation to taxes other than those covered by the Convention, it is understood that in the event of the promulgation of a law or introduction of a practice, by Serbia and Montenegro, allowing such a broader information exchange, the competent authorities of both Contracting States will immediately conclude an amending Protocol to the Convention to allow such a broader information exchange between them.
IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Protocol.
DONE in duplicate at Prague this eleventh day of November 2004 in the English language.