BEPS MLI: Tunisia and Papua New Guinea deposit ratification instrument of the MLIOn 24 July 2023 and 31 August 2023, Tunisia and Papua New Guinea deposited their instrument of ratification of the Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI) with the Organisation for Economic Co-operation and Development (OECD), respectively. Tunisia confirmed its preliminary positions of the MLI and chose to apply Article 12 (Agency PE) and Article 13 (Specific Activity Exemptions). Likewise, Papua New Guinea confirmed its preliminary positions of the MLI and chose to apply all of the MLI's Permanent Establishment (PE) provisions.The MLI will enter into...