The Czech Financial Administration published additional guidance on 1 July 2024 concerning the suspension of certain provisions of the 1996 income and capital tax treaty with Belarus, including Article 10 (Dividends), 11 (Interest), and 13 (Capital Gains). This follows the guidance issued by the Czech Ministry of Finance through Financial Bulletin No. 4/2024. In connection with the Ministry guidance, the Financial Administration provides more detailed information explaining the impacts of the suspension of the implementation of the selected articles of the treaty and illustrates these impacts with practical examples. These practical examples are divided into two categories, which are (i)...