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

22 February 2021

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Treaty Development

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Czech Rep-Pakistan

The Czech Republic has published Financial Bulletin No. 12/2021 on the impact of the BEPS MLI on the 2014 income tax treaty with Pakistan. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 2014 Czech Republic-Pakistan tax treaty: In the Czech Republic, 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 2022; In Pakistan, with respect to taxes withheld at source from amounts paid or credited to non-residents, where...