On June 1, 2019 the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force with respect to the Republic of Finland and with respect to Guernsey.
On February 12, 2019 Guernsey deposited its instrument of ratification for the MLI. Guernsey’s Reservations and Notifications under the MLI can be found here.
On February 25, 2019 the Republic of Finland deposited its instrument of acceptance for the MLI. Finland’s Reservations and Notifications under the MLI can be found here.
Copyright – internationaltaxplaza.info