The OECD has announced that Albania, Bosnia and Herzegovina, and Costa Rica have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Albania and Costa Rica deposited their instruments of ratification on 22 September 2020, while Bosnia and Herzegovina deposited its instrument of ratification on 16 September. Based on the dates of deposit, the MLI will enter into force for the three countries on 1 January 2021, although its entry into force for their covered agreements (tax treaties) will depend on the ratification of the MLI...