Статус Многосторонней конвенции об избежании двойного налогообложения выплат авторского вознаграждения (Мадрид, 13 декабря 1979 года) [рус., англ.]

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СТАТУС МНОГОСТОРОННЕЙ КОНВЕНЦИИ
ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ ВЫПЛАТ
АВТОРСКОГО ВОЗНАГРАЖДЕНИЯ

(МАДРИД, 13 ДЕКАБРЯ 1979 ГОДА)

(по состоянию на 29 октября 2026 года)

Не вступил в силу

Участник	Подписание	Принятие (A), Присоединение (a), Правопреемство (d), Ратификация
	Бенин
Египет		11.02.1982 a
Израиль	13.12.1979
Индия		31.01.1983 a
Ирак		15.07.1981 a
Камерун	13.12.1979
Либерия		16.09.2005 a
Перу		15.04.1988 a
Святейший Престол	13.12.1979
Словакия , <1>		28.05.1993 d
Чешская Республика , <1>		30.09.1993 d
Эквадор		26.10.1994 a

MULTILATERAL CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION OF COPYRIGHT ROYALTIES

Madrid, 13 December 1979

Status as at: 29-10-2026

Not yet in force: see article 13 which reads as follows: «1. This Convention shall enter into force three months after the deposit of the tenth instrument of ratification, acceptance or accession. 2. For each State ratifying, accepting, or acceding to this convention after the deposit of the tenth instrument of ratification, acceptance or accession, this Convention shall enter into force three months after the deposit of its instrument.».

Status: Signatories: 3. Parties: 9

Text: Certified true copy

Doc. of UNESCO and WIPO.

Note: The Convention (a), and the Additional Protocol (b) were established by the International Conference of States on the Double Taxation of Copyright Royalties Remitted from One Country to Another, held in Madrid from 26 November to 13 December 1979. The Conference was convened jointly by the United Nations Educational, Scientific and Cultural Organization (UNESCO) and the World Intellectual Property Organization (WIPO), in accordance with resolution 5/9.2/1, section II, adopted by the General Conference of UNESCO at its twentieth session, and with the decisions taken by the General Assembly of WIPO and by the Assembly and the Conference of Representatives of the International Union for the Protection of Literary and Artistic Works (Berne Union) during their ordinary sessions held in September 1978.

Participant	Signature	Acceptance (A), Accession (a), Succession (d), Ratification
	Benin
Cameroon	13 Dec 1979
Czech Republic , <1>		30 Sep 1993 d
Ecuador		26 Oct 1994 a
Egypt		11 Feb 1982 a
Holy See	13 Dec 1979
India		31 Jan 1983 a
Iraq		15 Jul 1981 a
Israel	13 Dec 1979
Liberia		16 Sep 2005 a
Peru		15 Apr 1988 a
Slovakia , <1>		28 May 1993 d

DECLARATIONS AND RESERVATIONS

(Unless otherwise indicated, the declarations
and reservations were made upon ratification,
acceptance, accession or succession.)

Czech Republic <1>

India

Reservation: The Government of India does not consider itself bound by articles 1 to 4 and 17 of the Convention.

Slovakia <1>

End Note

1. Czechoslovakia had signed (See C.N.319.1980) and ratified (See C.N.287.1981) the Convention on 29 October 1980 and 24 September 1981, respectively, with the following reservation:

«The Czechoslovak Socialist Republic does not consider itself bound by the provisions of article 17, paragraph 1, according to which all disputes between two or more Contracting States concerning the interpretation or in the matter of application of this Convention, not settled by negotiation, shall, unless the States concerned agree on some other method of settlement, be brought before the International Court of Justice for determination by it, and it declares that in every case an agreement of all the parties to the dispute is needed for bringing that dispute before the International Court of Justice.»

See also note 1 under «Czech Republic» and note 1 under «Slovakia» in the «Historical Information» section.