The Slovak Republic has published Notice No. 11/2021 from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the 2000 income tax treaty with Indonesia. The notice includes the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 2000 Slovak Republic-Indonesia tax treaty:
- in respect of taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to such taxes occurred on or after 1 Janua…