The OECD has published an updated (consolidated) MLI position deposited by Japan on 21 April 2022. The update includes the addition of the 1990 tax treaty with Thailand as a covered agreement, as well as the related adjustments for the inclusion of the Thailand treaty in the various notifications included in the MLI position. With the addition of the treaty by Japan, the BEPS MLI will apply given that Thailand had already included the treaty in its MLI position. The BEPS MLI will generally …