The Slovak Republic has published Notice No. 499/2021 from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the 2003 income and capital tax treaty with Estonia. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 2003 Slovak Republic-Estonia 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 2022; and in respect of all other taxes imposed by a Contracting State,...