The Czech Republic has published Financial Bulletin No. 17/2020 on the impact of the BEPS MLI on the 1994 income and capital tax treaty with Latvia and the 2004 income and capital tax treaty with Serbia. The notice includes the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 1994 Czech Republic-Latvia tax treaty:
- with respect to taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to suc…