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

09 March 2021

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Treaty Development

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Finland-Untd A Emirates

Finland's Ministry of Justice has published the synthesized text of the 1996 income tax treaty with the United Arab Emirates 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 1996 Finland-UAE tax treaty: In Finland: with respect to taxes withheld at source on amounts paid...