The OECD has announced that on 11 January 2019, Belize signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). According to the provisional list of reservations and notifications, Belize intends to have the MLI cover 4 tax treaties, including its bilateral treaties Austria, Switzerland, and the UK and the multilateral treaty of the Member States of the Caribbean Community (CARICOM). For the MLI to become effective for a particular treaty, both parties to a treaty must have included the treaty as a covered agreement, and both must have completed the required procedures for the ratification...