The OECD has announced that Australia, France, Japan, and the Slovak Republic have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Australia, Japan, and France deposited their instruments of ratification on 26 September 2018, while the Slovak Republic deposits on 20 September. The MLI will enter into force for the four countries on 1 January 2019, but its entry into force for the respective covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a particular covered agreement. The...