Finland's Ministry of Justice has published the synthesized text of the 1972 income tax treaty with Japan as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaties and the MLI are the only legal texts applicable. The MLI applies for the 1972 Finland-Japan tax treaty: In Finland: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event...