On 29 March 2019, the Netherlands deposited the ratification instrument for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), including on behalf of Curaçao. Based on the date of deposit, the MLI will enter into force for the Netherlands and Curaçao on 1 July 2019, although its entry into force for particular covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a covered agreem…