The Czech Republic has published Financial Bulletin No. 31/2020 on the impact of the BEPS MLI on the 2006 income and capital tax treaty with Georgia and the 2004 income tax treaty with Norway. The notice includes the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 2006 Czech Republic-Georgia 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 oc…