The Czech Republic has published Financial Bulletin No. 3/2023, which includes a notice regarding the impact of the BEPS MLI on the 2011 income tax treaty with Hong Kong. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 2011 Czech Republic-Hong Kong tax treaty: in the Czech Republic, 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 2024; in Hong Kong, with respect to taxes withheld at source from...