The OECD has published an information note dated 1 December 2023 on the entry into force of certain tax treaties that are covered by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). This includes confirmation from 13 countries on the entry into force of certain covered agreements that were not indicated as in force when the countries originally deposited their ratification instrument for the MLI.
The countries that have…