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Czech Republic Publishes Bulletin on Impact of BEPS MLI on Tax Treaties with Malaysia and Mongolia

26 December 2024

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Treaty Development

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Czech Republic-Malaysia-Mongolia

The Czech Republic has published Financial Bulletin No. 14/2024, which includes notices regarding the impact of the BEPS MLI on the tax treaties with Malaysia and Mongolia. The notices include the amendments made by the MLI to the treaties and their effective date. The MLI applies for the 1996 Czech Republic-Malaysia 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 2025; and with respect to all other taxes, for taxes levied in respect of tax periods beginning on or...