Kazakhstan, Peru, and the United Arab Emirates (UAE) have signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). The MLI was signed by Kazakhstan on 25 June 2018 and by Peru and the UAE on 27 June 2018. According to the respective provisional lists of reservations and notifications, Kazakhstan intends to have the MLI cover 54 tax treaties, Peru intends to have the MLI cover 7 tax treaties, and the UAE intends to have the MLI cover 114 tax treaties. For the MLI to become effective for a particular treaty, both parties to a treaty...