DT7150+ - Double Taxation Relief Manual: Contents

DT7150 

Finland: Agreements

DT7152

Finland: Third amending agreement

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Finland: Fourth amending agreement

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Finland: Fifth amending agreement

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Finland: Admissible- and inadmissible taxes

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Finland: Source of income

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Finland: Dividends

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Finland: Capital gains

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Finland: Students and apprentices

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Finland: Teachers

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Finland: Pensions

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Finland: Off-shore activities

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Finland: Claims forrelief under the agreement

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DT: Finland: double taxation agreement, Article 1: Personal scope

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DT: Finland: double taxation agreement, Article 2: Taxes covered

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DT: Finland: double taxation agreement, Article 3: General definitions

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DT: Finland: double taxation agreement, Article 4: Fiscal domicile

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DT: Finland: double taxation agreement, Article 5: Permanent Establishment

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DT: Finland: double taxation agreement, Article 6: Limitation of relief

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DT: Finland: double taxation agreement, Article 7: Income from immovable property

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DT: Finland: double taxation agreement, Article 8: Business profits

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DT: Finland: double taxation agreement, Article 9: Shipping and air transport

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DT: Finland: double taxation agreement, Article 10: Associated enterprises

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DT: Finland: double taxation agreement, Article 11: Dividends

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DT: Finland: double taxation agreement, Article 12: Interest

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DT: Finland: double taxation agreement, Article 13: Royalties

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DT: Finland: double taxation agreement, Article 14: Capital gains

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DT: Finland: double taxation agreement, Article 15 Independent personal services

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DT: Finland: double taxation agreement, Article 16: Employments

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DT: Finland: double taxation agreement, Article 17: Directors' fees

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DT: Finland: double taxation agreement, Article 18: Artistes and Athletes

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DT: Finland: double taxation agreement, Article 19: Pensions and annuities

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DT: Finland: double taxation agreement, Article 20: Governmental service

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DT: Finland: double taxation agreement, Article 21: Students

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DT: Finland: double taxation agreement, Article 22: Teachers

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DT: Finland: double taxation agreement, Article 23: Income not expressly mentioned

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DT: Finland: double taxation agreement, Article 24: Capital

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DT: Finland: double taxation agreement, Article 25: Elimination of double taxation

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DT: Finland: double taxation agreement, Article 26: Personal allowances

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DT: Finland: double taxation agreement, Article 27: Non- discrimination

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DT: Finland: double taxation agreement, Article 28: Mutual agreement procedure

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DT: Finland: double taxation agreement, Article 29: Exchange of information

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DT: Finland: double taxation agreement, Article 30: Territorial extension

DT7230

DT: Finland: double taxation agreement, Article 30A: Miscellaneous rules applicable to certain offshore activities

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DT: Finland: double taxation agreement, Article 31: Entry into force

DT7232

DT: Finland: double taxation agreement, Article 32: Termination

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DT: Finland: double taxation agreement, SI 1996 No. 3166: Exchange of Notes