According to an update from the OECD, Switzerland deposited on 18 December 2020 its 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 1995 tax treaty with the Czech Republic and the 2002 tax treaty with Lithuania. 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,...