On 24 May 2022, Poland published the government statement on the implementation of the measures of the BEPS MLI for the 1994 income and capital tax treaty with Romania. The statement provides the notifications and reservations taken by the two countries for the application of the MLI to the 1994 treaty. The statement also notes that the MLI entered into force for the 1992 treaty on 1 June 2022, although the effective date of the MLI is not yet set for the treaty because Romania has taken the reservation that it must deposit a notification that it has completed its internal procedures for the entry into effect of the MLI for a particular covered agreement. Romania has not yet deposited such notification.