DT7201 - DT: Finland: double taxation agreement, Article 2: Taxes covered

ARTICLE 2(1) WAS SUBSTITUTED BY SI 1996/3166 BELOW

(1) The taxes which are the subject of this UK Convention are:

(a) in the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax;
(ii) the corporation tax;
(iii) the petroleum revenue tax; and
(iv) the capital gains tax;

(b) in Finland:

(i) the state income taxes (valtion tuloverot; de statliga inkomstskatterna);
(ii) the corporate income tax (yhteisöjen tulovero; inkomstskatten for samfund);
(iii) the communal tax (kunnallisvero; kommunalskatten);
(iv) the church tax (kirkllisvero, kyrkoskatten);
(v) the tax withheld at source from interest (korkotulon lähdevero; källskatten pä ränteinkomst);
(vi) the tax withheld at source from non-residents' income (rajoitetusti verovelvollisen lähdevero, källskatten for begränsat skattskyldig); and
(vii) the state capital tax (valtion varallisuusvero; den statliga förmögenhetsskatten).