Online e-commerce traders are facing income taxation in more countries due to the OECD Multilateral Instrument (MLI). The MLI is a super tax treaty that tightens existing bilateral tax treaties between countries, particularly regarding digital enterprises and e-commerce. Over 100 countries have signed up to the MLI since it entered into force in July 2018. Israel, an OECD member, has signed up to the MLI, meaning Israeli importers and exporters need to be aware of its rules. The MLI has various articles that affect e-commerce, including rules on commissionaires, subsidiaries, and preparatory or auxiliary warehouses. The MLI may result in double or triple taxation for businesses, as it deals with income taxation in addition to indirect taxes like VAT or GST.