OECDBEPS MLI: Lesotho, Thailand and Vietnam sign the MLIOn 9 February 2022, Lesotho, Thailand, and Vietnam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), becoming the 97th, 98th, and 99th jurisdiction to join the MLI. At the time of signature, these jurisdictions also submitted their preliminary positions concerning the MLI provisions to the Organisation for Economic Co-operation and Development (OECD). With respect to the Permanent Establishment (PE) provisions, Lesotho and Thailand chose to apply all the PE provisions, and Vietnam chose to apply all the PE provisions except for the contract splitting rule. The new signatories...