On 28 April 2017, Germany published in the Official Gazette the law ratifying the pending income tax treaty with Finland ({News-2016-04-29/T/3- previous coverage}). The treaty, signed 19 February 2016, will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, it will repla…