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

28 May 2021

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Treaty Development

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Finland-Georgia

Finland's Ministry of Justice has published the synthesized text of the 2007 income tax treaty with Georgia 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 treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2007 Finland-Georgia tax treaty: In Finland: with respect to taxes withheld at source on amounts paid or credited to...