The Czech Republic has published Financial Bulletin No. 13/2020 on the impact of the BEPS MLI on the 2002 income and capital tax treaty with the Slovak Republic. The notices include the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 2002 Czech Republic-Slovak Republic 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 respect of all other taxes imposed by a Contracting State, for taxes imposed in...