On 16 June 2021, Finland published Declaration 36/2021 and Declaration 37/2021 announcing the entry into force of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for Finland's 1980 tax treaty with Greece and 1978 tax treaty with Hungary.
The MLI applies for the 1980 Finland-Greece tax treaty:
- with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes…