OrbitaxFinland Withdraws BEPS MLI Reservation on Capital Gains from the Alienation of Shares Deriving Value from Immovable Property
|Treaty Development|Finland-OECD
The OECD has published an updated (consolidated) MLI position deposited by Finland on 27 June 2023. The updated position includes the withdrawal of Finland's reservation regarding MLI Article 9 – Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property. Article 9 provides that where a covered agreement contains provisions for the…
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