OECD
BEPS Multilateral Instrument: Spain and Indonesia notify completion of domestic procedures for certain Covered Tax Agreements
On 30 and 10 November 2022, Spain and Indonesia notified, respectively, to the Organisation for Economic Co-operation and Development (OECD) Depositary of the Multilateral Instrument (MLI), the completion of their internal procedures for the entry into effect of the MLI provisions with respect to certain Covered Tax Agreements (CTAs). This notification is required when…