On 23 January 2019, Papua New Guinea signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). According to the provisional list of reservations and notifications, Papua New Guinea intends to have the MLI cover 10 (11) tax treaties. For the MLI to become effective for a particular treaty, both parties to a treaty must have included the treaty as a covered agreement, and both must have completed the required procedures for the ratification of the MLI. Note, the provisional list published by the OECD includes 10 treaties, with a skip in numbering from 4 to...