Finland's Ministry of Finance has announced that on 29 August 2018, officials from the respective parties to the 1996 Nordic income and capital tax treaty signed an amending protocol to the treaty. The protocol 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 an update on mutual agreement procedures.
Parties to the Nordic tax treaty include Denmark, the Faroe Islands, Fin…