{"id":3246,"date":"2019-12-06T00:00:00","date_gmt":"2019-12-06T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/swe\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/"},"modified":"2019-12-06T00:00:00","modified_gmt":"2019-12-06T00:00:00","slug":"beps-changes-to-nordic-double-tax-agreement-to-take-effect","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/","title":{"rendered":"BEPS Changes To Nordic Double Tax Agreement To Take Effect"},"content":{"rendered":"<div>\n<p>The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020. <\/p>\n<p><\/p>\n<p>The Finnish Government has announced that it has completed its domestic ratification procedures in respect of the updated double tax agreement, enabling it to enter into force from November 28, 2019. <\/p>\n<p><\/p>\n<p>The protocol to the Nordic double tax agreement &#8211; covering Denmark, Sweden, Norway, Finland, Iceland, and the Faroe Islands &#8211; was signed on August 29, 2018. <\/p>\n<p><\/p>\n<p>The updated treaty includes a new preamble, which states that the DTA is not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance, or treaty shopping, and attempts to abuse it will be counteracted by the treaty&#8217;s provisions. Further, it provides that mutual assistance procedure dispute resolution may be initiated in a contracting state other than the taxpayer&#8217;s state of residence.<\/p>\n<p>Author: Ulrika Lomas, Tax-News.com, Brussels<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020. The Finnish Government has announced that it has completed its domestic ratification procedures in respect of the updated double tax agreement, enabling it to enter into force from November [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-3246","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>BEPS Changes To Nordic Double Tax Agreement To Take Effect &#8211; Leinonen Sweden<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BEPS Changes To Nordic Double Tax Agreement To Take Effect &#8211; Leinonen Sweden\" \/>\n<meta property=\"og:description\" content=\"The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020. The Finnish Government has announced that it has completed its domestic ratification procedures in respect of the updated double tax agreement, enabling it to enter into force from November [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Sweden\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-06T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Sweden\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Sweden\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/\",\"url\":\"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/\",\"name\":\"BEPS Changes To Nordic Double Tax Agreement To Take Effect &#8211; Leinonen Sweden\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/swe\/#website\"},\"datePublished\":\"2019-12-06T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/swe\/#\/schema\/person\/1fb4da96bb04ea7e5a2a886f15792a69\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/swe\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"BEPS Changes To Nordic Double Tax Agreement To Take Effect\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/swe\/#website\",\"url\":\"https:\/\/leinonen.eu\/swe\/\",\"name\":\"Leinonen Sweden\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/swe\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/swe\/#\/schema\/person\/1fb4da96bb04ea7e5a2a886f15792a69\",\"name\":\"Leinonen Sweden\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/leinonen.eu\/swe\/#\/schema\/person\/image\/4e85259e98038603add71fb6c48a2766\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/19\/2025\/01\/avatar_user_25_1736778774-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/19\/2025\/01\/avatar_user_25_1736778774-96x96.png\",\"caption\":\"Leinonen Sweden\"},\"url\":\"https:\/\/leinonen.eu\/swe\/news\/author\/leinonen-sweden\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"BEPS Changes To Nordic Double Tax Agreement To Take Effect &#8211; Leinonen Sweden","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/","og_locale":"en_US","og_type":"article","og_title":"BEPS Changes To Nordic Double Tax Agreement To Take Effect &#8211; Leinonen Sweden","og_description":"The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020. The Finnish Government has announced that it has completed its domestic ratification procedures in respect of the updated double tax agreement, enabling it to enter into force from November [&hellip;]","og_url":"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/","og_site_name":"Leinonen Sweden","article_published_time":"2019-12-06T00:00:00+00:00","author":"Leinonen Sweden","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Sweden","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/","url":"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/","name":"BEPS Changes To Nordic Double Tax Agreement To Take Effect &#8211; Leinonen Sweden","isPartOf":{"@id":"https:\/\/leinonen.eu\/swe\/#website"},"datePublished":"2019-12-06T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/swe\/#\/schema\/person\/1fb4da96bb04ea7e5a2a886f15792a69"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/swe\/news\/beps-changes-to-nordic-double-tax-agreement-to-take-effect\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/swe\/"},{"@type":"ListItem","position":2,"name":"BEPS Changes To Nordic Double Tax Agreement To Take Effect"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/swe\/#website","url":"https:\/\/leinonen.eu\/swe\/","name":"Leinonen Sweden","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/swe\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/swe\/#\/schema\/person\/1fb4da96bb04ea7e5a2a886f15792a69","name":"Leinonen Sweden","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leinonen.eu\/swe\/#\/schema\/person\/image\/4e85259e98038603add71fb6c48a2766","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/19\/2025\/01\/avatar_user_25_1736778774-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/19\/2025\/01\/avatar_user_25_1736778774-96x96.png","caption":"Leinonen Sweden"},"url":"https:\/\/leinonen.eu\/swe\/news\/author\/leinonen-sweden\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/posts\/3246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/comments?post=3246"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/posts\/3246\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/media?parent=3246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/categories?post=3246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/tags?post=3246"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/swe\/wp-json\/wp\/v2\/coauthors?post=3246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}