On 1 May 2019, Russian President Vladimir Putin signed Federal Law No. 79-FZ for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Russia signed on 7 June 2017. Russia must now deposit its ratification instrument to bring the MLI into force for its covered agreements (treaties).
The MLI will generally enter into force for a particular covered agreement on the first day of the month following a th…