The protocols to four tax agreements between Finland and Guernsey enter into force on 27 May 2023, including the protocols to: the 2008 income tax treaty for individuals; the 2008 shipping and air transport agreement; the 2008 tax information exchange agreement; and the 2008 agreement on Mutual Agreement Procedures. The protocols were signed on 3 April 2020 by Guernsey and 23 April 2020 by Finland. They are the first to amend the agreements and include updates based on the OECD BEPS standards, including new preambles and entitlement to benefits provisions. The protocols will apply from 1 January 2024, except for...