Costa Rica's Legislation Assembly reportedly gave final approval for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 13 August 2019. Once the ratification process is complete, Costa Rica will need to deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties). Costa Rica must now deposit its ratification instrument to bring the MLI into force for its cove…