The Slovak Republic has published Notice No. 81/2020 from the Ministry of Foreign and European Affairs in the Official Gazette on the impact of the BEPS MLI on the 1980 income and capital tax treaty with Cyprus (originally between Cyprus and the former Czechoslovakia). The notice includes the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 1980 Cyprus-Slovak Republic tax treaty:
- in respect of taxes withheld at source from amounts paid…