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| Comecon (CMEA) multilateral convention for the avoidance of double taxation with respect to income and capital of legal entitles (Ulan-Bator on 19 May 1978) |
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COMECON (CMEA) MULTILATERAL CONVENTION FOR THE AVOIDANCE OF DOUBLE
TAXATION WITH RESPECT TO INCOME AND CAPITAL OF LEGAL ENTITIES
(Ulan-Bator on 19 May 1978)
PUBLICATION-DATE: May 19, 1978
EFFECTIVE-DATE: EFFECTIVE FROM 1 JANUARY 1979
REFERENCE: (LEGAL ENTITIES ONLY)
TEXT:
Date of Conclusion: 19 May 1978.
Entry into Force: 1 January 1979.
LIST-OF-ARTICLES:
NOTE
STATUS OF CMEA (COMECON) TAX TREATIES
NON-APPLICATION
Article I
Article II
Article III
Article IV
Article V
Article VI
Article VII
Article VIII
Article IX
Article X
Article XI
Article XII
Article XIII
Article XIV
Article XV
Article XVI
ARTICLES:
NOTE: Original parties to the treaty: Bulgaria, Czechoslovakia, Hungary, German Democratic Republic, Mongolia, Poland, Romania and the USSR.
STATUS OF CMEA (COMECON) TAX TREATIES
The Council for Mutual Economic Assistance (CMEA) was dissolved in 1990. The tax authorities of the signatories to the multilateral CMEA treaties have agreed to observe the provisions of the treaties amongst themselves until new bilateral treaties are in place. However, this agreement took place before the dissolution of the USSR.
Following the dissolution of the USSR, the Members of the Commonwealth of Independent States (CIS) have, in principle, agreed to honour the international treaties, including income tax treaties, concluded by the USSR until new treaties have been negotiated in their own name. For exceptions, see below.
It should be noted that the CMEA treaties cannot become applicable between different CIS Members (e.g. between Armenia and Belarus) on the basis of succession.
BULGARIA and the CZECH REPUBLIC have announced that they are willing to honour the provisions towards any new state which is willing to assume reciprocity. The same seems to be the position of POLAND. Regarding MONGOLIA, ROMANIA and the SLOVAK REPUBLIC, the application remains unresolved. As far as GEORGIA is concerned, the position remains unclear.
NON-APPLICATION
Following the political union of the Federal Republic of Germany and the German Democratic Republic, the treaties concluded by the GERMAN DEMOCRATIC REPUBLIC, including the CMEA treaties, are not applicable after 31 December 1990, but the treaties concluded by the Federal Republic apply to the whole of unified Germany until these treaties have been extended bilaterally.
HUNGARY has terminated the CMEA treaties with effect from 1 January 1994.
ESTONIA, LATVIA and LITHUANIA have announced their general disapproval of USSR treaties.
