The Slovak Republic has published Notice No. 104/2023] from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the tax treaty with Romania. The notice includes the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 1994 Slovak Republic-Romania 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 January 2024; and
- in…