On 7 February 2019, the Russian government approved 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 complete the ratification procedures 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 three-month period after both p…