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Czech Republic Publishes Bulletin on Impact of BEPS MLI on Tax Treaty with Bulgaria

01 December 2022

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Treaty Development

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Czech Republic-Bulgaria

The Czech Republic has published Financial Bulletin No. 14/2022, which includes a notice regarding the impact of the BEPS MLI on the 1998 income and capital tax treaty with Bulgaria. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 1998 Czech Republic-Bulgaria 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 occurs on or after 1 January 2023; in the Czech Republic, with respect to all other taxes, for taxes levied in respect...