On 22 March 2022, the Finnish parliament approved the ratification of the pending protocols to four tax agreements with Guernsey, 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 Finland. They are the first to amend the agreements and include upda…