The Czech Republic has published Financial Bulletin No. 2/2021 on the impact of the BEPS MLI on the 1994 income tax treaty with Portugal and the 1995 income and capital tax treaty with Russia. 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-Portugal 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 o…