author_orbitax
Orbitax

Share This Article

The Czech Republic Publishes Bulletin on Impact of BEPS MLI on Tax Treaties with Denmark and the Netherlands

15 December 2020

|

Treaty Development

|

Czech Rep-Denmark-Netherlands

The Czech Republic has published Financial Bulletin No. 34/2020 on the impact of the BEPS MLI on the 2011 income tax treaty with Denmark and the 1974 income tax and capital treaty with the Netherlands. The notice includes the amendments made by the MLI to the respective treaties and their effective date. The MLI applies for the 2011 Czech Republic-Denmark 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; with respect to all other taxes imposed by the...