The French General Directorate of Public Finance has published the synthesized text of the 1970 tax treaty with Finland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text is intended to facilitate the reading of the treaty as impacted by the MLI based on the reservation and notifications deposited by France and Finland on 26 September 2018 and 25 February 2019, respectively. It is not a substitute for the authentic texts of the treaty and the MLI, which remain the only applicable legal instruments. As provided in...