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Home Acts & Rules DTAA Old_Provisions Finland (Old - Effective upto 31-3-2011)

Finland (Old - Effective upto 31-3-2011)

 
Article 1 : Personal scope
Article 2 : Taxes covered
Article 3 : General definitions
Article 4 : Fiscal domicile
Article 5 : Permanent establishment
Article 6 : Income from immovable property
Article 7 : Business profits
Article 8 : Air transport
Article 9 : 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
 
 
 
 
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