The Estonian parliament has approved Law 286 SE, which was enacted on 15 December 2020 and provides amendments to the law for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Amendments made to the ratification law, first approved in December 2019, include corrections in relation to Estonia's tax treaty with Belarus and the addition of a notice that the MLI will apply for covered agreements (tax treaties) from the beginning of a calendar year. Estonia must now deposit its ratification instrument to bring the MLI into force for...