On 27 November 2020, Germany published in the Official Gazette the law for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Germany must now deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties). The MLI will generally enter into force for a particular covered agreement on the first day of the month following a three-month period after both parties to the covered agreement have deposited their ratification instrument. With respect to the effect of the MLI, Germany has taken the reservation...