The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Curaçao, Georgia, and the Netherlands on 1 July 2019. With respect to the covered agreements (tax treaties) between these countries 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 January 2020 in respect of other taxes (six months after entry into force). Click the following links for the definitive lists of reservations and...