The Czech Republic has published Financial Bulletin No. 11/2020 and Financial Bulletin No. 12/2020 on the impact of the BEPS MLI on the 1996 income and capital tax treaty with Malta and the 1995 income and capital tax treaty with Ireland. The notices include the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 1996 Czech Republic-Malta tax treaty:
- in respect of taxes withheld at source from amounts paid or credited to non-residents, w…