On 18 June 2019, the Russian Federation has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
According to the date of deposit, the MLI for Russia will enter into force on 1 October 2019, although its entry into force for Russia’s covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a particular covered agreement. 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 parties to the covered agreement have deposited their ratification instruments.
