The Czech Republic has 92 tax agreements in force1 as reported in its response to the Peer Review questionnaire. Forty of those agreements2 comply with the minimum standard.
The Czech Republic signed the MLI in 2017 and deposited its instrument of ratification on 13 May 2020. The MLI entered into force for the Czech Republic on 1 September 2020. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
The Czech Republic has not listed its non-compliant agreements with Albania, Bahrain, Barbados, Belarus, Bosnia-Herzegovina, Botswana, Brazil, Estonia, Indonesia, Jordan, Kazakhstan, Malaysia, Mongolia, Montenegro3, Morocco, North Macedonia, Panama, Saudi Arabia, Sri Lanka, Thailand, Tunisia, Ukraine, the United Arab Emirates, the United States and Viet Nam. These agreements will therefore not, at this stage, be modified by the MLI. Albania, Bahrain, Barbados, Bosnia-Herzegovina, Estonia, Indonesia, Jordan, Kazakhstan, Malaysia, Morocco, North Macedonia, Panama, Saudi Arabia, Thailand, Tunisia, Ukraine, the United Arab Emirates and Viet Nam have listed their agreements with the Czech Republic under the MLI.
The Czech Republic indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Brazil, Montenegro4, Sri Lanka5 and the United Arab Emirates6.
The Czech Republic is implementing the minimum standard through the inclusion of the preamble statement and the PPT.7