The Slovak Republic has published Notice No. 327/2020 from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the 1981 income and capital tax treaty with Bosnia and Herzegovina (treaty between former Czechoslovakia and Yugoslavia). The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 1981 Slovak Republic-Bosnia and Herzegovina 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 2021; and in...