On 12 October 2018, the Belgian Cabinet approved for ratification the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Belgium signed on 7 June 2017. Belgium must deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties), with the MLI entering into force for a particular covered agreement on the first day of the month following a three-month period after both parties to the…