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

08 December 2020

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Treaty Development

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Finland-France

Finland's Ministry of Justice has published the synthesized text of the 1970 income and capital tax treaty with France as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaty and the MLI are the only legal texts applicable. The MLI applies for the 1970 Finland-France tax treaty: In Finland: with respect to taxes withheld at source on amounts paid or credited to non-residents,...