New Zealand and Sweden deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 27 and 22 June 2018, respectively. The MLI will enter into force for both countries on 1 October 2018, but its entry into force for the respective covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a particular covered agreement. In general, the MLI will enter into force for a particular covered agreement on the first day of the month following a three-month period after...