in Finland. (i) in respect of taxes withheld at source, to income derived on or after 1 January in the calendar year next following the year in which the Convention enters into force;
(ii) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force.
in Finland. (i) the state income taxes (valtion tuloverot; de statliga inkomstskatterna);
(ii) the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund);
(iii) the communal tax (kunnallisvero; kommunalskatten);
(iv) the church tax (kirkollisvero; kyrkoskatten);
(v) the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst);
(vi) the tax withheld at source from non-residents’ income; (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig); and
(vii) the withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatten för löntagare xxxx utlandet).
in Finland. (i) the state income taxes;
(ii) the corporate income tax;
(iii) the communal tax;
(iv) the tax withheld at source from interest; and
(v) the tax withheld at source from non-residents’ income; (hereinafter referred to as “Finnish tax”)
in Finland. (i) the Finnish Fund for Industrial Co-operation(FINNFUND);
(ii) Finnvera;
(iii) the Finnish Export Credit PLC; and
(iv) any institution wholly owned by the Government of Finland as may be agreed from time to time between the competent authorities of the Contracting States.
in Finland. (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the notice is given;
(ii) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given;
in Finland. (i) with regard to taxes withheld at source, in respect of income derived on or after the first day of January in the calendar year next following the date upon which the Agreement enters into force;
(ii) with regard to other taxes on income, in respect of taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the date upon which the Agreement enters into force;
in Finland. (i) in respect of taxes withheld at source, on income, other than a dividend and tax credit in respect thereof, derived on or after 1 January 1990;
(ii) in respect of tax withheld at source from a dividend and tax credit in respect thereof, on a dividend paid for any accounting period of the company which makes the distribution ending on or after 1 January 1990;
(iii) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January 1990;
in Finland. (i) in respect of taxes withheld at source, to income derived on or after 1 January in the calendar year next following the year in which the notice is given;
(ii) in respect of other Finnish tax on income, to taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following the year in which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Agreement. DONE at Canberra this twelfth day of September One thousand nine hundred and eighty-four in duplicate in the English and Finnish languages, both texts being equally authentic. XXXX XXXXXXX XXXXX XXXXX FOR THE GOVERNMENT FOR THE GOVERNMENT OF AUSTRALIA OF FINLAND HAVE AGREED AT THE SIGNING today of the Agreement between the two States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income upon the following provisions which shall form an integral part of the said Agreement. If, in an agreement for the avoidance of double taxation that is made after 12 September 1984 between Australia and a third State, being a State that is a member of the Organisation for Economic Co-operation and Development
(a) Australia agrees to limit the rate of its taxation:
(i) on dividends paid by a company which is a resident of Australia for the purposes of Australian tax to which a company that is a resident of the third State is entitled, to a rate less than that provided in paragraph (2) of Article 10; or
(ii) on interest arising in Australia to which a resident of the third State is entitled, to a rate less than that provided in paragraph (2) of Article 11; or
(iii) on royalties arising in Australia to which a resident of the third State is entitled, to a rate less than that provided in paragraph (2) of Article 12; or
(b) there is included a Non-Discrimination Article, the Government of Australia shall immediately inform the Government of Finland in writing through the diplomatic channel and shall enter into negotiations with the Government of Finland, in the case of paragraph (a), to review the provisions specified in that paragraph in order to provide the same treatment for Finland as that provided for the third State and, in the case of paragraph (b), in order to provide the same treatment for Finland as that provided for the third State. IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol. DONE at Canberra this twelfth day of September One thousand nin...
in Finland. (i) in respect of taxes withheld at source, on income derived on after 1 January in the calendar year next following the year in which the Protocol enters into force;
(ii) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Protocol enters into force. IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol. DONE in duplicate at Canberra this fifth day of November 1997, in the English and Finnish languages, both texts being equally authentic. FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF AUSTRALIA: OF FINLAND: XXXXX XXXXXXXX XXXX XXXXXX [Signatures omitted] Section 3 The Government of Australia and the Government of the People’s Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation of income and revenues derived by air transport enterprises from international air transport, Have agreed as follows:
in Finland. (i) in respect of taxes withheld at source, to income derived on or after 1 January in the calendar year next following the year in which the notice is given;
(ii) in respect of other Finnish tax on income, to taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following the year in which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Agreement. DONE at Canberra this twelfth day of September One thousand nine hundred and eighty-four in duplicate in the English and Finnish languages, both texts being equally authentic. XXXX XXXXXXX XXXXX XXXXX FOR THE GOVERNMENT FOR THE GOVERNMENT OF AUSTRALIA OF FINLAND HAVE AGREED AT THE SIGNING today of the Agreement between the two States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income upon the following provisions which shall form an integral part of the said Agreement. If, in an agreement for the avoidance of double taxation that is made after 12 September 1984 between Australia and a third State, being a State that is a member of the Organisation for Economic Co-operation and Development
(a) Australia agrees to limit the rate of its taxation:
(i) on dividends paid by a company which is a resident of Australia for the purposes of Australian tax to which a company that is a resident of the third State is entitled, to a rate less than that provided in paragraph (2) of Article 10; or
