The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Belgium, India, and Russia on 1 October 2019. With respect to the covered agreements (tax treaties) between Belgium and other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2020 in respect of withholding taxes and for taxable periods beginning on or after 1 April 2020 in respect of other taxes (six months after entry into force). For India and Russia, certain reservations were taken regarding the entry into effect...