Finland has published Notification No. 67/2019 of 2 September 2019, which includes that the MFN clause contained in paragraph 7 of Article 12 (Royalties) has been triggered with effect from 1 January 2019. As a result, from 1 January 2019, royalties are exempt from withholding tax in the Contracting State in which they arise. In addition, the definition of royalties is replaced to include paym…