author_orbitax
Orbitax

Share This Article

UK Publishes Synthesized Text of Tax Treaty with the Czech Republic as Impacted by the BEPS MLI

03 November 2020

|

Treaty Development

|

United Kingdom-Czech Rep

UK HMRC has published the synthesized text of the 1990 tax treaty with the Czech Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the respective treaties and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI are effective for the UK-Czech Republic tax treaty: In the UK and the Czech Republic, for taxes withheld at...