Depositary
STATUS AS AT : 31-03-2023 09:15:33 EDT
CHAPTER XXVIII
FISCAL MATTERS
1. Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties
Madrid, 13 December 1979
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
   18 May 2017 a
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.
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