Panama has reportedly published the law for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), which Panama signed on 24 January 2018. Panama must now deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties), with the MLI entering into force for a particular covered agreement on the first day of the month following a three-month period after both parties to the covered agreement have deposited their ratification instrument. Once in force, the provisions of the MLI will generally apply for a covered agreement from 1...