The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Armenia and the Ivory Coast on 1 January 2024. With respect to the covered agreements (tax treaties) between Armenia and the Ivory Coast and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2024 in respect of withholding taxes and for taxable periods beginning on or after 1 July 2024 in respect of other taxes (six months after entry into force). Click the following links for the definitive...