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Double Tax Agreements

The Role of Double Tax Agreements

Finland

1982 Agreement

Status: In force
Signed: 12 March 1982
In force: 22 September 1984
Effective: In New Zealand: From the income year beginning 1 April 1985.
In Finland: Income subject to withholding tax, from 1 January 1985; other provisions, from the taxable year beginning 1 January 1985.(refer Article 28)
Legislation: Double Taxation Relief (Finland) Order 1984

Protocol to the 1982 Agreement

Status: In force
Signed: 12 March 1982
In force: 22 September 1984
Effective: In New Zealand: From the income year beginning 1 April 1985.
In Finland: Income subject to withholding tax, from 1 January 1985; other provisions, from the taxable year beginning 1 January 1985. (refer Article 28)
Legislation: Double Taxation Relief (Finland) Order 1984

Second Protocol to the 1982 Agreement

Status: In force
Signed: 5 December 1986
In force: 25 November 1988
Effective: In New Zealand: From the income year beginning 1 April 1989.
In Finland: Income subject to withholding tax, from 1 January 1989; other provisions, from the taxable year beginning 1 January 1989. (refer Article III)
Legislation: Double Taxation Relief (Finland) Order 1984, Amendment No. 1

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