author_orbitax
Orbitax

Share This Article

Czech Republic Publishes Bulletin on Impact of BEPS MLI on Tax Treaties with Ukraine and Vietnam

31 December 2024

|

Treaty Development

|

Czech Republic-Ukraine-Vietnam

The Czech Republic has published Financial Bulletin No. 20/2024, which includes notices regarding the impact of the BEPS MLI on the tax treaties with Ukraine and Vietnam. The notices include the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 1997 Czech Republic-Ukraine 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...