The protocols to three tax agreements between Finland and the Isle of Man enter into force on 10 June 2023, including the protocols to:
- the 2007 tax treaty for individuals;
- the 2007 agreement on Mutual Agreement Procedures; and
- the 2007 shipping and air transport agreement.
The protocols were signed on 15 June 2020 by Finland and on 3 July 2020 by the Isle of Man. They are the first to amend the agreements and include updates based on the OECD BEPS standards, including new preambles and en…