On 9 August 2022 May 2022, Finland published Declaration 54/2022, announcing the entry into force of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for Finland's 2010 income tax treaty with China. According to the declaration, the MLI will enter into force for the treaty on 1 September 2022.
The MLI applies for the 2010 Finland-China tax treaty:
- with respect to taxes withheld at source on amounts paid or credited to n…