According to an update from the OECD, Switzerland deposited on 27 May 2020 a 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 1993 tax treaty with Luxembourg. The notification confirming the completion of internal procedures is required because Switzerland has taken the reservation that for the MLI to become effective for a particular covered agreement, Switzerland must first deposit such a notification. With the notification deposited, the provisions of the MLI apply for the 1993...