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India Publishes Synthesized Text of Tax Treaty with the Czech Republic as Impacted by BEPS MLI

31 July 2020

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Treaty Development

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India-Czech Rep

India's Income Tax Department has published the synthesized text of the 1998 income and capital tax treaty with the Czech Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) by India on 25 June 2019 and by the Czech Republic on 13 May 2020. The authentic legal texts of the Agreement and the MLI take precedence and remain the legal texts...