The Double Taxation Relief (Taxes on Income) (Finland) Order 1970
Under the Convention with Finland scheduled to this Order (which is to replace the Convention signed in London on 12th December 1951 as amended by the Protocol signed in London on 16th June 1966), shipping and air transport profits, certain trading profits not arising through a permanent establishment, interest, royalties, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying government only. The remuneration of visiting teachers and professors, and certain payments to visiting students are (subject to certain conditions) to be exempt in the country visited. Capital gains arising from the disposal of movable property are normally to be taxed only in the country of the taxpayer's residence unless they arise from the disposal of assets of a permanent establishment which the taxpayer has in the other country.