The Czech Republic has published Financial Bulletin No. 6/2023, which includes a notice regarding the impact of the BEPS MLI on the 1993 income and capital tax treaty with Romania. The notice includes the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 1993 Czech Republic-Romania 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 occurs on or after 1 Januar…