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Finland - Agreement

Article - 01  - Personal scope

Article - 02  - Taxes covered

Article - 03  - General definitions

Article - 04  - Fiscal domicile

Article - 05  - Permanent establishment

Article - 06  - Income from immovable property

Article - 07  - Business profits

Article - 08  - Air transport

Article - 09  - Shipping

Article - 10  - Associated enterprises

Article - 11  - Dividends

Article - 12  - Interest

Article - 13  - Royalties and fees for technical services

Article - 14  - Capital gains

Article - 15  - Independent personal services

Article - 16  - Dependent personal services

Article - 17  - Directors fees

Article - 18  - Artistes and athletes

Article - 19  - Pensions and social security payments

Article - 20  - Government service

Article - 21  - Students and apprentices

Article - 22  - Other income

Article - 23  - Capital

Article - 24  - Elimination of double taxation

Article - 25  - Non-discrimination

Article - 26  - Mutual agreement procedure

Article - 27  - Exchange of information

Article - 28  - Diplomatic agents and consular officers

Article - 29  - Entry into force

Article - 30  - Termination