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Finland Ratifies Pending Protocol to Nordic Tax Treaty — Orbitax Tax News & Alerts

On 23 November 2018, the Finnish President signed the law for the ratification of the pending protocol to the 1996 Nordic income and capital tax treaty. The protocol, which implements the minimum BEPS standards, will enter into force 30 days after all Contracting States have notified the Finnish Ministry of Foreign Affairs that the protocol has been approved and will apply from 1 January of the year following its entry into force.

The Contracting States to the Nordic tax treaty include Denmark, the Faroe Islands, Finland, Iceland, Norway, and Sweden.