Finland has published Law 530/2019 of 12 April 2019 for the transposition of Council Directive (EU) 2017/1852, as well as certain other measures to improve dispute resolution. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of such bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The Law will enter into force on 30 June 2019, and the provisions of the Directive will apply for applications filed on or after 1 July 2019 in relation to tax years beginning on or after 1 January 2018.