Updated - German Law Ratifying Protocol to Tax Treaty with Finland in Force

The German law providing for the ratification of the amending protocol to the 2016 income tax treaty between Finland and Germany entered into force on 3 November 2020. The protocol, signed 18 November 2019, includes the following changes:

• The title and preamble are replaced in line with OECD BEPS Standards;
• Article 25 (Application of the Convention in Special Cases) is replaced with a new Article 25 (Prevention of Treaty Abuse), which includes the provision that a benefit under the treaty wi…