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

05 January 2023

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Treaty Development

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Slovak Republic-South Africa

The Slovak Republic has published Notice No. 513/2022 from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the tax treaty with South Africa. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 1998 Slovak Republic-South Africa 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 2023; and in respect of all other taxes imposed by a Contracting State, for taxes...