On 15 December 2023, the Australian Taxation Office (ATO) published a revised synthesized text of the income tax treaty with Finland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The revisions were made considering Finland's updated (consolidated) MLI position that was deposited on 27 June 2023. Finland's updated position includes the withdrawal of Finland's reservation regarding MLI Article 9 – Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property. Considering Finland's updated position, it is provided that paragraph 4 of...