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

27 October 2020

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Treaty Development

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Czech Rep-Singapore

The Czech Republic has published Financial Bulletin No. 24/2020 on the impact of the BEPS MLI on the 1977 income tax treaty with Singapore. The notice includes the amendments made by the MLI to the respective treaties and their effective date. The MLI applies for the 1977 Czech Republic-Singapore 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...