Japan's Ministry of Finance has published a revised synthesized text of the 1972 Finland-Japan income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). A revised summary of the application of the MLI has also been published. The revisions were made considering Finland's updated (consolidated) MLI position that was deposited on 27 June 2023. Finland's 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, as well...