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Slovak Republic Publishes Notices on Impact of BEPS MLI on Tax Treaties with Finland, Georgia, Ireland, Malta, and Singapore

23 August 2019

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Treaty Development

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Slovak Republic-Finland-Georgia-Ireland-Malta-Singapore

The Slovak Republic has published five notices from the Ministry of Foreign and European Affairs in the Official Gazette on the impact of the BEPS MLI on the tax treaties with Finland, Georgia, Ireland, Malta, and Singapore. The notices include the amendments made by the MLI to the respective treaties and their effective date. Notice 255/2019 The MLI applies for the 1999 Finland-Slovak Republic income tax treaty: in respect of taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to such taxes occurred on or after 1 January 2020; and in respect of...