The Czech Republic has published Financial Bulletin No. 32/2020 on the impact of the BEPS MLI on the 2009 income tax treaty with Cyprus and the 2007 income tax treaty with New Zealand. The notice includes the amendments made by the MLI to the respective treaties and their effective date.
The MLI applies for the 2009 Czech Republic-Cyprus 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 occurred on…