The Czech Republic has published Financial Bulletin No. 8/2022 on the impact of the BEPS MLI on the 1980 income and capital tax treaty with Spain. The notice includes the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 1980 Czech Republic (former Czechoslovakia)-Spain 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 2023; and …