The Czech Republic has published Financial Bulletin No. 18/2024, which includes notices regarding the impact of the BEPS MLI on the tax treaties with Thailand and Tunisia. The notices include the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 1994 Czech Republic-Thailand 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 2025; …