The OECD has published a notification submitted by France concerning the effective date of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for the 1959 tax treaty with Germany. As previously reported, Germany deposited on 2 October 2024 its notification confirming the completion of its internal procedures for the entry into effect of the BEPS MLI for seven countries, including the tax treaty with France. The MLI originally applied for the France-Germany tax treaty from 1 January 2025 with respect to withholding taxes and from 1 January 2026 with respect to...