S.L. 123.11 Art. 3de statliga för lähdevero; (rajoitetusti skattskyldig);

The existing taxes to which the Agreement shall apply are:

(a) in Finland:

(i) the state income taxes (valtion tuloverot; inkomstskatterna);

(ii) the corporate income tax (yhteisöjen tulovero; inkomstskatten samfund);

(iii) the communal tax (kunnallisvero; kommunalskatten);

(iv) the church tax (kirkollisvero; kyrkoskatten);

(v) the tax withheld at source from interest (korkotulon källskatten på ränteinkomst); and

(vi) the tax withheld at source from non-residents’ income verovelvollisen lähdevero; källskatten för begränsat (hereinafter referred to as ''Finnish tax'');

(b) in Malta: the income tax; (hereinafter referred to as ''Malta tax'').