Daily Tax Report: International

Finland Posts Synthesized Text of DTA, Protocol With Serbia in English, Finnish, Swedish

Nov. 27, 2020, 5:00 AM

The Finnish Government Nov. 23 posted online a synthesized text, in English, Finnish, and Swedish, of the 1986 DTA and protocol with former Yugoslavia, as it applies to Serbia, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force June 1, 2019. The MLI applies from: 1) Jan. 1 for withholding taxes; 2) Jan. 1 for all other taxes in Finland; and 3) Dec. 1, 2019, for all other taxes in Serbia. The synthesized text is to facilitate the application of the MLI but isn’t a source of...

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