Finland, as the depository, has published Government Decree 1058/2019, which sets 28 November 2019 as the entry into force date for the amending protocol to the 1996 Nordic income and capital tax treaty for all signatories. The protocol, signed on 29 August 2018, includes the following changes: The preamble is updated in line with OECD BEPS standards; Article 26 (General Taxation Rules) is amended with the insertion of a new paragraph 4, which provides that a benefit under the treaty will not be granted in respect of an item of income or capital if it is reasonable to conclude, having...