German Federal Council Approves Pending Protocol to Tax Treaty with Finland
On 18 September 2020, the German Federal Council (upper house of parliament - Bundesrat) approved the law for the ratification of the pending protocol to the 2016 tax treaty with Finland. The protocol, signed 18 November 2019, updates the treaty's title and preamble, and replaces Article 25 (Application of the Convention in Special Cases) with a new Article 25 (Prevention of Treaty Abuse) in li…
Continue Reading