Entry into force

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..... the notifications referred to in paragraph (1) and its provisions shall have effect (a) in Finland (i) in respect of taxes withheld at source, to income derived on or after 1st January in the calendar year next following the year in which the Convention enters into force; (ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or .....

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