OECDBEPS Multilateral Instrument: Spain and Indonesia notify completion of domestic procedures for certain Covered Tax AgreementsOn 30 and 10 November 2022, Spain and Indonesia notified, respectively, to the Organisation for Economic Co-operation and Development (OECD) Depositary of the Multilateral Instrument (MLI), the completion of their internal procedures for the entry into effect of the MLI provisions with respect to certain Covered Tax Agreements (CTAs). This notification is required when a Contracting Jurisdiction has made the reservation in Article 35(7)(a) of the MLI. Spain notified three CTAs (Hong Kong, Senegal, and Thailand) and Indonesia notified six CTAs (China, Hong Kong, Romania,...