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Finland Publishes Revised Synthesized Text of Tax Treaty with the Slovak Republic as Impacted by the BEPS MLI

|Treaty Development|Finland-Slovak Republic
Finland-Slovak Republic

Finland's Ministry of Justice has published a revised synthesized text of the 1999 Finland-Slovak Republic income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The revisions were made considering Finland's updated (consolidated) MLI position that was deposited on 27 June 2023. Finland's updated position includes the withdrawal of Finland's reservation regarding MLI Article 9 – Capital Gains f…

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