author_orbitax
Orbitax

Share This Article

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

25 February 2021

|

Treaty Development

|

Finland-Netherlands

Finland's Ministry of Justice has published the synthesized text of the 1995 income and capital tax treaty with the Netherlands as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1995 Finland-Netherlands tax treaty: In Finland: with respect to taxes withheld at source on amounts paid...