This Decision specifies the local competence of a tax administrator for individuals of other countries who do not have permanent home in the Czech Republic and who enjoy privileges and immunities under international treaties binding the Czech Republic. Local competence is determined according to the seat of the legal entity to which a person belongs.

The content of this article is intended to provide a general guide to the subject matter. It is therefore not a substitute for specialist advice.

For further information contact Paul Antrobus or Richard Fletcher, Arthur Andersen Prague, tel +42 2 2440 1300 or enter a text search 'Arthur Andersen' and 'Business Monitor'.