According to an update from the OECD, Spain deposited on 10 November 2023 an updated notification confirming the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for the tax treaties with Mexico, Tunisia, and Vietnam. The notification confirming the completion of internal procedures is required because Spain has taken the reservation that for the MLI to become effective, Spain must first deposit such a notification. With the deposit of the notification, the provisions of the MLI apply for the tax...