The Czech Republic has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire.1 One of those agreements, the agreement with Korea, complies with the minimum standard.
The Czech Republic signed the MLI in 2017 and deposited its instrument of ratification on 13 May 2020. The MLI will enter into force for the Czech Republic on 1 September 2020. The Czech Republic has not listed its agreements with Albania, Bahrain, Barbados, Bosnia-Herzegovina, Brazil, Estonia, Indonesia, Jordan, Kazakhstan, Malaysia, Mongolia, Montenegro, Morocco, North Macedonia, Panama, Saudi Arabia, Sri Lanka, Thailand, Tunisia, Ukraine, the United Arab Emirates and Viet Nam. These agreements will therefore not, at this stage, be modified by the MLI. Albania, Barbados, Bosnia-Herzegovina, Estonia, Indonesia, Jordan, Kazakhstan, Malaysia, Morocco, North Macedonia, Panama, Saudi Arabia, Tunisia, Ukraine and the United Arab Emirates have listed their agreements with the Czech Republic under the MLI.
The Czech Republic is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.