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Estonia Signs BEPS MLI and the UK Deposits Ratification Instrument

03 July 2018

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Treaty Development

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Estonia-United Kingdom-OECD

On 29 June 2018, Estonia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). According to Estonia's provisional list of reservations and notifications, Estonia intends for the MLI to apply for 58 of its tax treaties. 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 of the MLI. Also, on 29 June 2018, the UK deposited its instrument of ratification for the MLI. The MLI will enter into force...