Finland has published Declaration 107/2024, announcing the entry into force of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for Finland's 2005 income and capital tax treaty with Azerbaijan. According to the declaration, the MLI will enter into force for the treaty on 1 January 2025. The MLI applies for the 2005 Finland-Azerbaijan tax treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2025; with respect to all other taxes levied...