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Finland Publishes Synthesized Text of Tax Treaty with the UK as Impacted by the BEPS MLI

16 November 2020

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Treaty Development

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Finland-United Kingdom

Finland's Ministry of Justice has published the synthesized text of the 1969 income and capital tax treaty with the United Kingdom 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 1969 Finland-United Kingdom tax treaty: In Finland: with respect to taxes withheld at source on amounts paid or credited...