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 X

     Article 26 of the Convention shall be modified as follows:

                             "Article 26
                       Exchange of information

     1.  The  competent  authorities  of  the Contracting States shall
exchange  such information as is foreseeably relevant for carrying out
the  provisions  of  this  Convention  or  to  the  administration  or
enforcement  of  the  domestic laws concerning taxes of every kind and
description  imposed  on behalf of the Contracting States, or of their
political  subdivisions  or local authorities, insofar as the taxation
thereunder  is  not  contrary  to  the  Convention.  The  exchange  of
information is not restricted by Articles 1 and 2.
     2.  Any  information  received under paragraph 1 by a Contracting
State  shall  be  treated  as secret in the same manner as information
obtained  under the domestic laws of that State and shall be disclosed
only  to  persons  or authorities (including courts and administrative
bodies)   concerned   with   the  assessment  or  collection  of,  the
enforcement or prosecution in respect of, the determination of appeals
in  relation to the taxes referred to in paragraph 1, or the oversight
of  the  above.  Such persons or authorities shall use the information
only  for  such  purposes. They may disclose the information in public
court proceedings or in judicial decisions.
     3.  In  no  case  shall  the  provisions of paragraphs 1 and 2 be
construed so as to impose on a Contracting State the obligation:
     a) to carry out administrative measures at variance with the laws
and administrative practice of that or of the other Contracting State;
     b)  to  supply information which is not obtainable under the laws
or  in the normal course of the administration of that or of the other
Contracting State;
     c)   to  supply  information  which  would  disclose  any  trade,
business,  industrial,  commercial  or  professional  secret  or trade
process,  or  information the disclosure of which would be contrary to
public policy (ordre public).
     4.  If  information  is  requested  by  a  Contracting  State  in
accordance  with  this  Article, the other Contracting State shall use
its   information   gathering   measures   to   obtain  the  requested
information,   even   though  that  other  State  may  not  need  such
information  for its own tax purposes. The obligation contained in the
preceding sentence is subject to the limitations of paragraph 3 but in
no  case  shall  such limitations be construed to permit a Contracting
State  to  decline  to  supply  information  solely  because it has no
domestic interest in such information.
     5. In no case shall the provisions of paragraph 3 be construed to
permit  a  Contracting  State  to decline to supply information solely
because   the   information   is  held  by  a  bank,  other  financial
institution,  nominee  or  person  acting  in an agency or a fiduciary
capacity or because it relates to ownership interests in a person."