According to recent reports, the German Federal Council (upper house of parliament - Bundesrat) approved the pending protocol to the 2016 tax treaty with Finland on 15 May 2020. The protocol was approved by the Bundestag (lower house of parliament) on 3 April 2020.
The protocol, signed 18 November 2019, updates the treaty's title and preamble, and replaces Article 25 (Application of the Convention in Special Cases) with a new Article 25 (Prevention of Treaty Abuse) in line with OECD BEPS St…