HMRC publishes synthesised text of the MLI and the UK-Finland Double Tax Convention
Released 20 May 2019
HMRC have published synthesised text of the Multilateral Instrument (MLI) and the 1969 UK-Finland Double Taxation Convention.
The 1969 UK-Finland Double Taxation Convention has been modified by the MLI. The modifications are effective in respect of the 1969 UK-Finland Double Taxation Convention for:
•taxes withheld at source on amounts paid or credited to non-residents from 1 January 2020;
•corporation tax from 1 April 2020;
•income tax and capital gains tax from 6 April 2020;
•all other taxes levied by Finland for taxable periods beginning on or after 1 January 2020.
View the synthesised text at Finland: tax treaties.