On 21 January 2021, Switzerland published the competent authority agreement with the Czech Republic concerning the application of the BEPS MLI to the 1995 income and capital tax treaty between the two countries. The agreement was signed by Switzerland on 19 November 2020 and by the Czech Republic on 24 November 2020. It includes the amendments made by the MLI and provides that the MLI applies for the 1995 treaty:
- with respect to taxes withheld at source from amounts paid or credited to non-…