The Czech Republic has published Financial Bulletin No. 24/2020 on the impact of the BEPS MLI on the 1977 income tax treaty with Singapore. The notice includes the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 1977 Czech Republic-Singapore tax treaty:
- with respect to 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 2021; and
- with respect…