The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force on 1 October 2018 for New Zealand, Serbia, Sweden, and the UK. With respect to these four countries, the MLI is now in force for the following covered agreements (tax treaties):

• 2010 Austria-Serbia tax treaty
• 2005 New Zealand-Poland tax treaty
• 1979 New Zeala…