Finland's Ministry of Justice has published the synthesized text of the 2010 tax treaty with China as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2010 Finland-China tax treaty:
Click the following link for the tax treaty page on the Ministry of Justice FINLEX website, which includes the synthesized texts of Finland's tax treaties.