The Czech Republic has published Financial Bulletin No. 27/2020 on the impact of the BEPS MLI on the 1990 income and capital tax treaty with the United Kingdom. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 1990 Czech Republic-United Kingdom 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...