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

27 May 2021

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Treaty Development

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Czech Rep-Greece

The Czech Republic has published Financial Bulletin No. 22/2021 on the impact of the BEPS MLI on the 1986 income tax treaty with Greece. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 1986 Czech Republic-Greece 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 2022; and with respect to all other taxes, for taxes imposed in respect of tax periods beginning on or after 1 January...