With the beginning of the new year approaching, we are bringing you an update on the current new double taxation treaties. The main topics at present are the new double taxation treaties with Bangladesh and Senegal.
The first important news concerns the abovementioned double taxation treaty with Bangladesh, which has been in force since 15 January 2021. The provisions of this treaty are applied in practice from 1 January 2022.
A double taxation treaty with Senegal is in the legislative process. In this case, however, the ratification procedures on both sides will not be completed until this year, which means that the provisions of this treaty will not apply in practise until then.
An overview of the current double taxation treaties can be found on the website of the Ministry of Finance of the Czech Republic.
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