The Czech Republic has published Financial Bulletin No. 15/2024, which includes notices regarding the impact of the BEPS MLI on the tax treaties with Panama and Saudi Arabia. The notices include the amendments made by the MLI to the treaties and their effective date.
The MLI applies for the 2012 Czech Republic-Panama 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 January 202…