The Czech Republic has published Financial Bulletin No. 3/2026, which includes a notice regarding the impact of the BEPS MLI on the 1994 income tax treaty with Indonesia. The notice includes the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 1994 Czech Republic-Indonesia 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 January 2027; …