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Daily Tax Report: International

Finland Posts Synthesized Text of DTA With Canada 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 2006 DTA with Canada and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Dec. 1, 2019. The MLI applies from: 1) Jan. 1 for withholding taxes; 2) June 1 for all other taxes in Canada; and 3) Jan. 1, 2021, for all other taxes in Finland. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Finland, Government Legal Database, 11/23/20]

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