On 17 April 2019, the Russian State Duma (lower house of parliament) approved for ratification the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Russia signed on 7 June 2017. After the ratification procedure is complete, Russia must 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 fi…