The OECD has announced that on 9 February 2022, Lesotho, Thailand, and Vietnam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). According to their provisional list of reservations and notifications, Lesotho intends to have the MLI cover 7 of its tax treaties, Thailand intends to have the MLI cover 58 of its tax treaties, and Vietnam intends to have the MLI cover 75 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...