OECDBEPS MLI: Bahrain and Romania deposit instrument of ratification of the MLI On 23 and 28 February 2022, Bahrain and Romania, respectively, deposited their instrument of ratification, approval or acceptance of the Base Erosion and Profit Shifting (BEPS) MLI with the Organisation for Economic Co-operation and Development (OECD). Bahrain confirmed its preliminary positions regarding the permanent establishment (PE) provisions and chose not to apply any of the PE provisions of the MLI. Romania changed its preliminary PE positions and chose now not to apply any of the PE provisions of the MLI. The MLI will enter into force for both...