On 19 July 2018, Finland’s Ministry of Finance published Announcement 54/2018 concerning the declaration on the effective date for the exchange of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) and the Mutual Assistance Convention. The declaration provides that although the Mutual Assistance Convention generally applies for a party to the Convention from 1 January of the year following its entry into force for that party, Finland will exchange financial account information in respect of earlier tax periods in relation to other Parties to the Convention that have made similar declarations, irrespective...