1.1 General Remarks and Definitions
The double taxation treaty with respect to taxes on income and capital in place between the Republic of Austria and the Czech Republic was signed on 8 June 2006, entered into force on 22 March 2007 and is effective as of 1 January 2008 („DTT Austria/Czech Republic“). In addition, a protocol to the DTT Austria/Czech Republic was concluded („Protocol“). This Protocol has been made an integral part of the DTT Austria/Czech Republic and deals with Art 5 (Permanent Establishment), Art 12 (Royalties) and Art 22 (Elimination of Double Taxation) of the DTT Austria/Czech Republic.
