According to a release from Iceland's Ministry of Finance and Economic Affairs, Iceland deposited with Finland on 27 September 2019 its instrument of ratification for the 2018 protocol to the 1996 Nordic income and capital tax treaty. The protocol, which was signed by the Contracting States to the treaty on 29 August 2018, includes amendments to bring the treaty in line with the minimum BEPS standards, including changes in the preamble, the addition of a general principle purpose test, and a…