OECD
Namibia signs the MLI
On 30 September 2021, the OECD announced that Namibia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). With respect to the preliminary Permanent Establishment (PE) provisions of the MLI, Namibia chose to apply all of them. The definitive MLI positions for Namibia will be provided upon the deposit of its respective instrument of ratification, acceptance or approval of the MLI.
Andorra and Spain deposit instrument of ratifi…