The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Barbados, Germany, and Pakistan on 1 April 2021. With respect to the covered agreements (tax treaties) between these countries and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2022 in respect of withholding taxes and for taxable periods beginning on or after 1 October 2021 in respect of other taxes (six months after entry into force). However, Germany has taken the reservation that for the MLI to...