10 September 2020
The Czech Republic has published Financial Bulletin No. 14/2020 on the impact of the BEPS MLI on the 2001 income tax treaty with Canada. The notices include the amendments made by the MLI to the treaty and their effective date.
The MLI applies for the 2001 Czech Republic-Canada tax treaty:
Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) applies in respect of a case presented to the competent authority of a Contracting State on or after 1 September 2020, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.
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