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The Czech Republic Publishes Bulletin on Impact of BEPS MLI on Tax Treaty with Slovenia

12 October 2020

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Treaty Development

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Czech Rep-Slovenia

The Czech Republic has published Financial Bulletin No. 21/2020 on the impact of the BEPS MLI on the 1998 income and capital tax treaty with Slovenia . The notice includes the amendments made by the MLI to the respective treaties and their effective date. The MLI applies for the 1998 Czech Republic-Slovenia 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...