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 28
THE APPLICATION OF THE PROVISIONS
(1) The Czech Economic and Cultural Office in Taipei and the Taipei Economic and Cultural Office, Prague will notify each other when the procedure enabling the application of these provisions in the respective territory have been completed.
(2) The provisions will be applied:
- (a) in respect of taxes withheld at source:
- (i) in the territory referred to in sub-paragraph (a) of paragraph (1) of Article 2, to income paid or credited on or after 1st January in the calendar year next following that in which the latter notification has been made;
- (ii) in the territory referred to in sub-paragraph (b) of paragraph (1) of Article 2, to income payable on or after 1st January in the calendar year next following that in which the latter notification has been made;
- (b) in respect of other taxes on income:
- (i) to income in any taxable year beginning on or after 1st January in the calendar year next following that in which the latter notification has been made.