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

07 December 2023

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Treaty Development

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Czech Republic-Mexico

The Czech Republic has published Financial Bulletin No. 14/2023, which includes a notice regarding the impact of the BEPS MLI on the 2002 income and capital tax treaty with Mexico. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 2002 Czech Republic-Mexico 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 2024; and with respect to all other taxes, for taxes levied in respect of tax periods...