The protocols to three tax agreements between Finland and the Isle of Man enter into force on 10 June 2023, including the protocols to:

• the 2007 tax treaty for individuals;
• the 2007 agreement on Mutual Agreement Procedures; and
• the 2007 shipping and air transport agreement.

The protocols were signed on 15 June 2020 by Finland and on 3 July 2020 by the Isle of Man. They are the first to amend…