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France Publishes Synthesized Text of Tax Treaty with the Czech Republic as Impacted by the BEPS MLI — Orbitax Tax News & Alerts

The French General Directorate of Public Finance has published the synthesized text of the 2003 income and capital tax treaty with the Czech Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text is not a substitute for the respective authentic texts of the treaty and the MLI, which remain the only applicable legal instruments.

As provided in the synthesized text, the MLI applies for the 2003 France-Czech Republic tax treaty:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
  • with respect to all other taxes levied by a Contracting State, for taxes levied with respect to taxable periods beginning on or after 1 March 2021.

Click the following link for the tax treaty page of the General Directorate of Public Finance, which includes the MLI synthesized texts.