According to an update from the OECD, Finland deposited an updated (consolidated) position for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on 11 December 2025. The updated position includes two corrections in relation to Finland's 1996 tax treaty with Brazil and MLI Article 16 - Mutual Agreement Procedure (MAP). Provision references were originally made to Article 26 of the treaty, which have been corrected to Article 24.