The German Federal Council (upper house of parliament - Bundesrat) reportedly accepted for consideration on 28 August 2020 the draft bill for the ratification of the pending protocol to the 2016 tax treaty with Finland. The protocol, signed 18 November 2019, updates the treaty's title and preamble, and replaces Article 25 (Application of the Convention in Special Cases) with a new Article 25 (Prevention of Treaty Abuse) in line with OECD BEPS Standards. The protocol will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into...