Finland has 73 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with Denmark, the Faroe Islands, Iceland, Norway and Sweden (“Nordic Convention”).1 Its agreement with Hong Kong (China) complies with the minimum standard.

Finland signed the MLI in 2017 and deposited its instrument of acceptance on 25 February 2019, listing 69 tax agreements.2 The MLI entered into force for Finland on 1st June 2019.

Finland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.3

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect. Some agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019.Finland indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreements with Bulgaria and Germany.

The Parties to the Nordic Convention signed a complying instrument in 2018.

No jurisdiction has raised any concerns about their agreements with Finland.


← 1. See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, and 2008). In total, Finland identified 77 "agreements" in its List of Tax agreements: 72 bilateral agreements and the Nordic Convention concluded with five of its treaty partners.

← 2. In total, Finland listed 70 agreements under the MLI, one of which (the agreement with Portugal) is not yet in force.

← 3. For its agreements listed under the MLI, Finland is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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