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United States: Protocol to U.S.-Finland Treaty Signed, 10 July 2006 - Amerika Birleşik Devletleri
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On May 31, 2006, the U.S. and Finland signed a Protocol amending the existing 1989 Income Tax Convention between the two countries. The most notable changes are a zero rate on certain intercompany dividends; an updated limitation on benefits (LOB) article; and the elimination of source state withholding tax on cross-border royalty payments. In addition, Article 26 (Exchange of Information) is replaced with a completely new version. The Protocol will generally apply to withholding taxes on income derived on or after the first day of the second month following entry into force.
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US International Tax Alert
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Page Last Updated: July 11, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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