The U.S. IRS has published a competent authority arrangement signed by Finland on 19 August 2021 and by the U.S. on 24 October 2021. The Competent Authority Arrangement Regarding USMCA concerns the interpretation of the term "North American Free Trade Agreement" (NAFTA) referred to in Article 16 (Limitation on Benefits) of the 1989 U.S.-Finland UK tax treaty considering the signing of the Unit…