Finland has published Notice 51/2025, 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 1994 income and capital tax treaty with Argentina. According to the declaration, the MLI will enter into force for the treaty on 1 January 2026.
The MLI applies for the 1994 Finland-Argentina tax treaty:
- with respect to taxes withheld at source on amounts paid or credited to non-resident…