The Czech Republic has published Financial Bulletin No. 11/2020 and Financial Bulletin No. 12/2020 on the impact of the BEPS MLI on the 1996 income and capital tax treaty with Malta and the 1995 income and capital tax treaty with Ireland. The notices include the amendments made by the MLI to the respective treaties and their effective date.

The MLI applies for the 1996 Czech Republic-Malta 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 occurred on or after 1 January 2021;
• in respect of all other taxes imposed by the Czech Republic, for taxes imposed in respect of tax periods beginning on or after 1 March 2021; and
• in respect of all other taxes imposed by Malta, for taxes imposed in respect of tax periods beginning on or after 1 January 2022.

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.

The MLI applies for the 1995 Czech Republic-Ireland 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 occurred on or after 1 January 2021; and
• in respect of all other taxes imposed by a Contracting State, for taxes imposed in respect of tax periods beginning on or after 1 March 2021.

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.