The Slovak Republic has published a series of notices from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the tax treaties with Croatia, Greece, Hungary, and Malaysia. The notices include the amendments made by the MLI to the treaty and their effective date.
Notice No. 448/2021 provides that the MLI applies for the 1986 Slovak Republic-Greece tax treaty:
- in respect of taxes withheld at source from amounts paid or credited to non-residents, where the event giv…