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

30 November 2020

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Treaty Development

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Czech Rep-Liechtenstein

The Czech Republic has published Financial Bulletin No. 30/2020 on the impact of the BEPS MLI on the 2014 income and capital tax treaty with Liechtenstein. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 2014 Czech Republic-Liechtenstein 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...