Agreement with the Government of Finland for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion, and Protocol.
| Australian Treaty Series Number | [2007] ATS 36 |
| Not In Force Series Number | [2006] ATNIF 26 |
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| Done at Place and Date | Melbourne, 11/20/2006 |
| Short Title | DTA Finland |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Finland |
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| Subject of Treaty |
Taxation |
| Tabling Dates (Reps) | 02/07/2007 |
| Tabling Dates (Senate) | 02/07/2007 |
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| National Interest Analysis (NIA) Number and Date | Go to Text |
| Regulation Impact Statement | Go to Text |
| JSCOT Report Number | 85
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| Entry into Force for Australia, Date and Conditions | 11/10/2007, Pursuant to Article 28.1 |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 04/10/2008, 44871, registered by Finland |
| Other Series Numbers and Reference to Text | [2008] UNTSer 108 |
| Amendments to Treaty and Notes | In accordance with Article 28(1) of the Agreement, Article 26 has effect from 1 September 2009.
On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement.
Synthesised text of the MLI and the Agreement between Australia and Finland available online from the Australian Taxation Office link: http://ato.gov.au/law/view/document?DocID=MLI/MLI-Finland-agreement&PiT=99991231235958 |
| Last Updated | 08/14/2019 |
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