DT5453 - Double Taxation Relief Manual: Guidance by country: Czech Republic: Notes

In Statement of Practice SP5/93 (published on 19 March 1993) the UK made the following announcement on the status of the double taxation agreement entered into with Czechoslovakia on 5 November 1990 (SI 1991/2876).

Following the dissolution of the Czech and Slovak Federal Republic and the recognition of the Czech Republic and the Slovak Republic by the UK as sovereign, independent states, the Board of Inland Revenue have been advised that the Czech Republic and the Slovak Republic have committed themselves to continue to honour all the international obligations of the former Federal Republic and that the provisions of the UK/ Czechoslovakia Double Taxation Convention will be treated as remaining in force between the UK and, respectively, the Czech Republic and the Slovak Republic.

Also see entry for the Slovak Republic.