The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force on 1 July 2018 for the first five jurisdictions that deposited their ratification instruments, including Austria, Isle of Man, Jersey, Poland, and Slovenia. Of the five jurisdictions, covered agreements for which the MLI is now in force include the 2004 Austria-Poland tax treaty, the 1997 Austria-Slovenia tax treaty, and the 1996 Poland-Slovenia tax treaty.…