The OECD has published an updated (consolidated) MLI position deposited by Finland on 27 June 2023. The updated position includes the withdrawal of Finland's reservation regarding MLI Article 9 – Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property. Article 9 provides that where a covered agreement contains provisions for the taxation of gains from the alienation of shares deriving more than a certain part of their value from immovable property, the provisions will apply if the relevant value threshold is met at any time during the 365 days preceding the alienation....