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Norway-Czech Republic

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The new income tax treaty between Norway-Czech Republic, signed on 19 October 2004, entered into force on 31 August 2005. The treaty generally applies from 1 January 2006. From this date, the new treaty generally replaces the Norway-former Czechoslovakia income and capital tax treaty and protocol of 27 June 1979 in relations between Norway and the Czech Republic.

The maximum withholding tax rates are:

-  
0% on dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends; and
-   15% on dividends in all other cases
-   0% on interest
-   0% on any copyright of literary, artistic or scientific work except of computer software and including cinematograph films, and films or tapes for television or radio broadcasting royalties;
-   5% on industrial, commercial or scientific equipment; and
-   10% on any patent, trade mark, design or model, plan, secret formula or process and computer software, or for information concerning industrial, commercial or scientific experience.

Both states apply the credit method and exemption with progression method to avoid double taxation.

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