On 6 August 2020, the Czech Republic published Law 335/2020 in the Official Gazette, which provides for the implementation of tax dispute resolution mechanisms as per Council Directive (EU) 2017/1852. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The Law enters into force on 15 September 2020 and applies for disputes in relation to tax periods beginning on or after 1 January 2018.