1982 agreement
Status: | In force |
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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 |
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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 |
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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 |