The Czech Republic has published Financial Bulletin No. 8/2024, which includes a notice regarding the impact of the BEPS MLI on the 1995 income and capital tax treaty with Albania. The notice includes the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 1995 Czech Republic-Albania tax treaty:
- with respect to taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 Januar…