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 VI

     1. New paragraph 4 shall be added to Article 13 of the Convention
that shall read as follows:
     "4.  Gains  derived by a resident of a Contracting State from the
alienation  of  shares  or  other similar rights in a company deriving
more  than 50 per cent of their value from immovable property situated
in the other Contracting State may be taxed in that other State."
     2. The existing paragraph 4 of Article 13 of the Convention shall
be renumbered as paragraph 5 and it shall be modified as follows:
     "5.  Gains  from  the  alienation of any property other than that
referred  to in paragraphs 1, 2, 3 and 4, shall be taxable only in the
Contracting State of which the alienator is a resident."