On 14 February 2018, the Cabinet of the Czech Republic approved for ratification the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which the Czech Republic signed on 7 June 2017. The MLI will generally apply for a particular Czech bilateral tax treaty after both the Czech Republic and the other party to the treaty have deposited their respective ratification instruments. However, the MLI itself must first enter into force, …