According to recent reports, the German Federal Council (upper house of parliament - Bundesrat) approved the pending protocol to the 2016 tax treaty with Finland on 15 May 2020. The protocol was approved by the Bundestag (lower house of parliament) on 3 April 2020. 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...