The Slovak Republic has published Notice No. 321/2023 from the Ministry of Foreign and European Affairs, which updates Notice No. 255/2019 on the impact of the BEPS MLI on the tax treaty with Finland. As previously reported, the original notice provided that the MLI applies for the 1999 Finland-Slovak Republic 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 2020; and …