The Czech Republic has published Financial Bulletin No. 36/2020 on the impact of the BEPS MLI on the 2000 income tax treaty with Iceland and the 1993 income tax treaty with Israel. The notice includes the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 2000 Czech Republic-Iceland 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…