OECD BEPS Multilateral Instrument: Indonesia and Russia notify on the entry into effect of certain Covered Tax Agreements On 21 October 2021, Indonesia and Russia notified the Organisation for Economic Co-operation and Development (OECD) Depositary of the Multilateral Instrument (MLI) that they completed their internal procedures for the entry into effect of the MLI provisions with respect to specific Covered Tax Agreements (CTAs), which is required when a Contracting Jurisdiction has made the reservation in Article 35(7)(a) of the MLI. Indonesia notified five CTAs and Russia notified seven CTAs. With respect to the permanent establishment (PE) provisions of the MLI,...