The Czech Republic has published Financial Bulletin No. 15/2020 on the impact of the BEPS MLI on the 1995 income tax treaty with Australia. The notices include the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 1995 Czech Republic-Australia tax treaty: with respect to 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 with respect to all other taxes imposed by a Contracting State, for taxes imposed in respect of tax periods beginning...