According to a notice published by Finland's Ministry of Finance, the ratification instruments for the amending protocol to the 2016 income tax treaty between Finland and Germany were exchanged on 26 January 2021 and the protocol will enter into force on 25 February 2021. The protocol, signed 18 November 2019, includes the following changes:
- The title and preamble are replaced in line with OECD BEPS Standards;
- Article 25 (Application of the Convention in Special Cases) is replaced with a ne…