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Slovak Republic Publishes Notices on Impact of BEPS MLI on Tax Treaties with Mexico, Tunisia, and Vietnam

03 January 2024

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Treaty Development

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Slovak Republic-Mexico-Tunisia-Vietnam

The Slovak Republic has published notices from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the tax treaties with Mexico, Tunisia, and Vietnam. The notices include the amendments made by the MLI to the treaty and their effective date. Notice No. 512/2023 provides that the MLI applies for the 2006 Slovak Republic-Mexico 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 2024; and in respect of all other taxes imposed by a...