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The Czech Republic deposits its instrument of ratification of the MLI

27 May 2020

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Tax Alerts, Legislation & Policy, Na...

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Czech Rep

Executive summaryOn 13 May 2020, the Czech Republic deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI) with the Organisation for Economic Co-operation and Development (OECD). At the time of depositing the instrument of ratification, jurisdictions must confirm their MLI positions. Accordingly, the Czech Republic submitted the definite list of 52 tax treaties entered into by the Czech Republic and other jurisdictions that the Czech Republic would like to designate as Covered Tax Agreements (CTAs), i.e., tax treaties to be amended through the MLI and its list of reservations...