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Russian Government Approves BEPS MLI

|Treaty Development|Russia-OECD
Russia-OECD

On 7 February 2019, the Russian government approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Russia signed on 7 June 2017. Russia must now complete the ratification procedures to bring the MLI into force for its covered agreements (treaties).

The MLI will generally enter into force for a particular covered agreement on the first day of the month following a three-month period after both p…