DT7150 - Double Taxation Relief Manual: Guidance by country: Finland: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

Signed: 17 July 1969

Statutory Instrument number: SI 1970 No. 153

Entered into force: 5 February 1970

Has effect:

  • in Finland from 1 January 1969
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1968; in respect of corporation tax, from 1 April 1968

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/finland-tax-treaties

The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The text of the synthesised text of the Convention and the MLI can be found via https://www.gov.uk/government/publications/finland-tax-treaties

Protocols amending the 1969 convention

Title: Protocol between the Government of the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland Amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Signed at London on 17 July 1969

Signed: 17 May 1973

Statutory Instrument number: SI 1973 No. 1327

Entered into force: 27 June 1974

Has effect:

  • in both countries in respect of dividends paid on or after 6 April 1973

Title: Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Finland and Amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Signed at London on 17 July 1969 as Modified by the Protocol Signed at London on 17 May 1973

Signed: 16 November 1979

Statutory Instrument number: SI 1980 No. 710

Entered into force: 25 April 1981

Has effect:

  • in both countries in respect of dividends paid on or after 6 April 1975

Title: Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Finland and Amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Signed at London on 17 July 1969 as Modified by the Protocols Signed at London on 17 May 1973 and 16 November 1979

Signed: 1 October 1985

Statutory Instrument number: SI 1985 No. 1997

Entered into force: 20 February 1987

Has effect:

  • in Finland from 1 January 1988
  • in the UK, from April 1988

Title: Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Finland to Amend the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, Signed at London on 17 July 1969 and Modified by the Protocols Signed at London on 17 May 1973, 16 November 1979 and 1 October 1985

Signed: 26 September 1991

Statutory Instrument number: SI 1991 No. 2878

Entered into force: 23 December 1991

Has effect:

  • in Finland in respect of withholding tax on dividends 1 January 1990, in respect of other withholding taxes and taxes on income and capital, 1 January 1992
  • in the UK, in respect of income and capital gains tax 6 April 1992; and for corporation tax 1 April 1992

Title: Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Finland to Amend the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed at London on 17th July 1969 as Amended by the Protocols Signed at London on 17 May 1973, 16 November 1979, 1 October 1985 and 26 September 1991

Signed: 31 July 1996

Statutory Instrument number: SI 1996 No. 3166

Entered into force: 8 August 1997

Has effect:

  • in Finland from 1 January 1996
  • in the UK, in respect of income and capital gains tax 6 April 1998; and for corporation tax 1 April 1998