Update - STTR MLI Entering into Force on 1 January 2027

As previously reported, Albania deposited on 15 September 2026 its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). According to a release from the OECD, with the deposit of Albania's ratification instrument and the earlier deposit of San Marino's ratification instrument, the STTR MLI will enter into force on 1 January 2027. Although the convention will officially be in force for both Albania and San…