Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

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 to Article 28 of the agreement.
Legislation: Double Taxation Relief (Finland) Order 1984 (New Zealand Legislation website)

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 to Article 28 of the agreement.
Legislation: Double Taxation Relief (Finland) Order 1984 (New Zealand Legislation website)

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 to Article III of the agreement.
Legislation: Double Taxation Relief (Finland) Order 1984, Amendment No. 1