Finland: tax treaties
Tax treaties and related documents between the UK and Finland.
Documents
Details
Synthesised text of the Multilateral Instrument and the 1969 UK-Finland Double Taxation Convention - in force
皇冠体育app 1969 UK-Finland Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
皇冠体育app modifications made by the MLI are effective in respect of the 1969 UK-Finland Double Taxation Convention for:
- taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
- Corporation Tax, from 1 April 2020
- Income Tax and Capital Gains Tax, from 6 April 2020
- all other taxes levied by Finland, for taxable periods beginning on or after 1 January 2020
1969 UK-Finland Double Taxation Convention - in force
皇冠体育app Double Taxation Convention entered into force on 5 February 1970 and amended by signed protocols on:
- 17 May 1973
- 16 November 1979
- 1 October 1985
- 26 September 1991
- 31 July 1996
皇冠体育app convention became effective in Finland from 1 January 1969 and in the UK from:
- 1 April 1968 for Corporation Tax
- 6 April 1968 for Income Tax and surtax