S.L. 123.11 Art. 2Arrangements to have effect. of Finland, with respect of one or both of

It is hereby declared -

(a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Republic of Finland with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Finland:

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

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

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

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

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

(vi) the tax withheld at source from non-residents' income (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig);

(b) that it is expedient that those arrangements should have effect;

(c) that the Agreement has entered into force on the 30th December, 2001.

*https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20-%20Finland%20DTA%20(synthesised%20text).pdf RESPECT TO TAXES ON INCOME The Government of Malta and the Government of the Republic desiring to conclude an Agreement for the avoidance of double taxation to taxes on income, have agreed as follows: Article 1 Persons covered

This Agreement shall apply to persons who are residents the Contracting States.

Article 2 Taxes covered