К КОНВЕНЦИИ МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ ЧЕШСКОЙ РЕСПУБЛИКИ ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Протокол. Правительство РФ. 27.04.07

Article II

     1.  Paragraph  3 of Article 5 of the Convention shall be modified
as follows:
     "3. The term "permanent establishment" likewise encompasses:
     a)  a  building site, or a construction, assembly or installation
project or supervisory activities in connection therewith, but only if
such  site,  project  or activities continue for a period of more than
twelve months;
     b)   the   furnishing   of  services,  including  consultancy  or
managerial  services,  by an enterprise of a Contracting State through
employees  or  other  personnel  engaged  by  the  enterprise for such
purpose,  but  only  where  activities  of that nature continue in the
territory  of  the  other  Contracting  State  for a period or periods
exceeding in the aggregate six months within any twelve-month period."
     2.  Paragraph  5 of Article 5 of the Convention shall be modified
as follows:
     "5. Notwithstanding the provisions of paragraphs 1 and 2, where a
person  -  other  than  an  agent  of  an  independent  status to whom
paragraph  6  applies  - is acting on behalf of an enterprise and has,
and  habitually  exercises,  in  a  Contracting  State an authority to
conclude  contracts  in  the  name  of the enterprise, that enterprise
shall  be  deemed  to  have a permanent establishment in that State in
respect  of  any  activities  which  that  person  undertakes  for the
enterprise,  unless the activities of such person are limited to those
mentioned  in paragraph 4 which, if exercised through a fixed place of
business,  would  not  make  this  fixed place of business a permanent
establishment under the provisions of that paragraph."
     3.  Paragraph  6 of Article 5 of the Convention shall be modified
as follows:
     "6.  An  enterprise of a Contracting State shall not be deemed to
have  a  permanent establishment in the other Contracting State merely
because  it  carries on business in that other State through a broker,
general  commission agent or any other agent of an independent status,
provided  that such persons are acting in the ordinary course of their
business."