The Slovak Republic has published five notices from the Ministry of Foreign and European Affairs in the Official Gazette on the impact of the BEPS MLI on the tax treaties with nine countries. The notices include the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 1982 Denmark-Slovak Republic (former Czechoslovakia) tax treaty:
- in respect of taxes withheld at source from amounts paid or credited to non-residents, wher…