The Czech Republic has published Financial Bulletin No. 14/2020 on the impact of the BEPS MLI on the 2001 income tax treaty with Canada. The notices include the amendments made by the MLI to the treaty and their effective date.

The MLI applies for the 2001 Czech Republic-Canada tax treaty:

• in respect of taxes withheld at source from amounts paid or credited to non-residents, where the event …