OECD BEPS Multilateral Instrument
On 26 November 2020, Chile deposited its instrument of ratification for the Multilateral Instrument (MLI) and confirmed its preliminary position with respect to the permanent establishment (PE) provisions. Specifically, Chile adopted all PE provisions except Article 14 (contract splitting rule). The MLI will enter into force for Chile on 1 March 2021.
On the same date, Kazakhstan deposited a set of notifications with the OECD to amend or complement its i…