The Slovak Republic has published notices from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the tax treaties with Mexico, Tunisia, and Vietnam. The notices include the amendments made by the MLI to the treaty and their effective date.
Notice No. 512/2023 provides that the MLI applies for the 2006 Slovak Republic-Mexico tax treaty:
- in respect of taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to such taxes…