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Official guidance
Double Taxation Relief Manual

DT7150PP · Double Taxation Relief Manual: Finland

  • DT7152 · Admissible taxes
  • DT7153 · Treaty summary
  • DT7154 · Notes
  • DT7155 · Finland: Admissible - and inadmissible taxes
  • DT7156 · Finland: Source of income
  • DT7159 · Finland: Dividends
  • DT7160 · Finland: Capital gains
  • DT7161 · Finland: Students and apprentices
  • DT7162 · Finland: Teachers
  • DT7163 · Finland: Pensions
  • DT7164 · Finland: Off-shore activities
  • DT7165 · Finland: Claims for relief under the agreement
  • DT7200 · DT: Finland: double taxation agreement, Article 1: Personal scope
  • DT7201 · DT: Finland: double taxation agreement, Article 2: Taxes covered
  • DT7202 · DT: Finland: double taxation agreement, Article 3: General definitions
  • DT7203 · DT: Finland: double taxation agreement, Article 4: Fiscal domicile
  • DT7204 · DT: Finland: double taxation agreement, Article 5: Permanent Establishment
  • DT7205 · DT: Finland: double taxation agreement, Article 6: Limitation of relief
  • DT7206 · DT: Finland: double taxation agreement, Article 7: Income from immovable property
  • DT7207 · DT: Finland: double taxation agreement, Article 8: Business profits
  • DT7208 · DT: Finland: double taxation agreement, Article 9: Shipping and air transport
  • DT7209 · DT: Finland: double taxation agreement, Article 10: Associated enterprises
  • DT7210 · DT: Finland: double taxation agreement, Article 11: Dividends
  • DT7211 · DT: Finland: double taxation agreement, Article 12: Interest
  • DT7212 · DT: Finland: double taxation agreement, Article 13: Royalties
  • DT7213 · DT: Finland: double taxation agreement, Article 14: Capital gains
  • DT7214 · DT: Finland: double taxation agreement, Article 15 Independent personal services
  • DT7215 · DT: Finland: double taxation agreement, Article 16: Employments
  • DT7216 · DT: Finland: double taxation agreement, Article 17: Directors' fees
  • DT7217 · DT: Finland: double taxation agreement, Article 18: Artistes and Athletes
  • DT7218 · DT: Finland: double taxation agreement, Article 19: Pensions and annuities
  • DT7219 · DT: Finland: double taxation agreement, Article 20: Governmental service
  • DT7220 · DT: Finland: double taxation agreement, Article 21: Students
  • DT7221 · DT: Finland: double taxation agreement, Article 22: Teachers
  • DT7222 · DT: Finland: double taxation agreement, Article 23: Income not expressly mentioned
  • DT7223 · DT: Finland: double taxation agreement, Article 24: Capital
  • DT7224 · DT: Finland: double taxation agreement, Article 25: Elimination of double taxation
  • DT7225 · DT: Finland: double taxation agreement, Article 26: Personal allowances
  • DT7226 · DT: Finland: double taxation agreement, Article 27: Non-discrimination
  • DT7227 · DT: Finland: double taxation agreement, Article 28: Mutual agreement procedure
  • DT7228 · DT: Finland: double taxation agreement, Article 29: Exchange of information
  • DT7229 · DT: Finland: double taxation agreement, Article 30: Territorial extension
  • DT7230 · DT: Finland: double taxation agreement, Article 30A: Miscellaneous rules applicable to certain offshore activities
  • DT7231 · DT: Finland: double taxation agreement, Article 31: Entry into force
  • DT7232 · DT: Finland: double taxation agreement, Article 32: Termination
  • DT7233 · DT: Finland: double taxation agreement, SI 1996 No. 3166: Exchange of Notes
  1. Double Taxation Relief Manual: Finland: contents
  2. DT: Finland: double taxation agreement, Article 12: Interest

DT7211 | DT: Finland: double taxation agreement, Article 12: Interest

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance updated.

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