According to an update from the OECD, Spain deposited on 26 May 2025 its notification confirming the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for Spain's covered agreement (tax treaty) with Azerbaijan. Notifications confirming the completion of internal procedures are required because Spain has taken the reservation that for the MLI to become effect…