The Czech Republic has published Financial Bulletin No. 14/2021 on the impact of the BEPS MLI on the 2015 income and capital tax treaty with Chile. The notice includes the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 2015 Czech Republic-Chile tax treaty:
- In both Contracting States, 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 202…