EYPE Watch: Latest developments and trends, December 2021
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OECD
BEPS Multilateral Instrument: Estonia notifies on the entry into effect of certain Covered Tax Agreements
On 25 November 2021, Estonia notified the Organisation for Economic Co-operation and Development (OECD) Depositary of the Multilateral Instrument (MLI) of the completion of its internal procedures for the entry into effect of the MLI provisions with respect to specific Covered Tax Agreements (CTAs), which is required when a Contracting Jurisdiction has made the reservation in Article 35…