author_orbitax
Orbitax

Share This Article

Slovak Republic Publishes Notice on Impact of BEPS MLI on Tax Treaty with Portugal

06 May 2020

|

Treaty Development

|

Slovak Republic-Portugal

The Slovak Republic has published Notice No. 98/2020 from the Ministry of Foreign and European Affairs in the Official Gazette on the impact of the BEPS MLI on the 2001 income tax treaty with Portugal. The notice includes the amendments made by the MLI to the treaty and the effective dates. The MLI enters into force for the 2001 Portugal-Slovak Republic tax treaty on 1 June 2020 and applies: 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 2021; and in...