The Slovak Republic has published Notice No. 230/2020 and Notice No. 231/2020 from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the 2002 income and capital tax treaty with the Czech Republic and the 2001 income tax treaty with South Korea. The notices include the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 2002 Slovak Republic-Czech Republic tax treaty:
- in respect of taxes withheld at source from …