On 14 November 2018, the OECD announced the release of new guidance for the development of synthesized texts of tax treaties to provide an overview of modifications resulting from the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The OECD also released a secretariat note to clarify the entry into effect provisions of the MLI. The note addresses questions concerning the entry into effect of MLI provisions in respect of wit…