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Estonia Confirms Completion of Internal Procedures for the Entry into Effect of BEPS MLI for 7 Additional Covered Agreements

03 June 2022

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Treaty Development

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Estonia-OECD

According to an update from the OECD, Estonia deposited on 1 June 2022 an updated notification confirming the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for an additional 7 of its covered agreement (tax treaties). The 7 covered agreements include Estonia's tax treaties with Belgium, Georgia, India, Isle of Man, Lithuania, Norway, and Spain. The notification confirming the completion of internal procedures is required because Estonia has taken the reservation that for the MLI to become effective, Estonia must...