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Official guidance

Double Taxation Relief Manual

DT7150PP · Double Taxation Relief Manual: Finland

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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

Double Taxation Relief Manual: Finland: contents
DT: Finland: double taxation agreement, Article 20: Governmental service

DT7219 | DT: Finland: double taxation agreement, Article 20: Governmental service

From HM Revenue & Customs · Double Taxation Relief Manual

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