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HMRC internal manual

Double Taxation Relief Manual

Czechoslovakia: Admissible and inadmissible taxes

a. Admissible under the agreement Taxes on profits .

Wages tax.

Tax on the income from literary and artistic activities.

Agricultural tax.

Tax on population income.

House tax.

b. Admissible for unilateral relief

Literary and artists’ tax (dan z prijmu z literarni a umelecke cinnosti).

Taxes on profits (odved ze zisku a dan ze zisku), in so far as this tax is deducted from royalty payments.

Special contributions for the defence fund of the Republic.

c. Inadmissible

Payments to the literary fund.