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Know-How

The New Multilateral Instrument (MLI): Recent Developments

4-03-2020

On February 28th, 2020, Portugal deposited the instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the so-called “Multilateral Instrument” or “MLI”) after its ratification by the President of the Republic on November 14th, 2019. The Multilateral Convention will enter into force in Portugal as of June, 1st 2020.