Czechia has 95 tax agreements in force1 as reported in its response to the Peer Review questionnaire. Forty-eight of those agreements2 comply with the minimum standard.
Czechia signed the MLI in 2017 and deposited its instrument of ratification on 13 May 2020. The MLI entered into force for Czechia 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.
Czechia 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, Thailand, Tunisia, Ukraine, the United States, Uzbekistan 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, Mongolia, Morocco, North Macedonia, Panama, Saudi Arabia, Thailand, Tunisia, Ukraine and Viet Nam have listed their agreements with Czechia under the MLI.
Czechia has signed a bilateral complying instrument in respect of its agreements with Sri Lanka and the United Arab Emirates.
Czechia 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 and North Macedonia.
Czechia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.5