The Czech Republic has published Financial Bulletin No. 3/2021 on the impact of the BEPS MLI on the 1995 income and capital tax treaty with Egypt and the 1995 income and capital tax treaty with Switzerland. The notice includes the amendments made by the MLI to the respective treaties and their effective date. The MLI applies for the 1995 Czech Republic-Egypt 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...