The protocols to four tax agreements between Finland and Guernsey enter into force on 27 May 2023, including the protocols to:

• the 2008 income tax treaty for individuals;
• the 2008 shipping and air transport agreement;
• the 2008 tax information exchange agreement; and
• the 2008 agreement on Mutual Agreement Procedures.

The protocols were signed on 3 April 2020 by Guernsey and 23 April 2020 by F…