Liechtenstein's Fiscal Authority has published the synthesized text of the 2014 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 based on the reservations and notifications (MLI positions) submitted by the respective Contracting States. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2014 Liechtenstein-Czech Republic tax treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents, where...