Finland: FTA publishes Double Taxation Treaty guidance
Clearstream Banking1 would like to inform customers, that the Finnish Tax Administration (FTA) has published guidance on the interpretation of Double Taxation Treaty articles.
Customers may view the English translation of the FTA's guidance directly on the FTA’s website.
Impact on customers
Customers are reminded that they are responsible for determining the tax rate applicable to the underlying beneficial owner of the income.
Customers are therefore strongly recommended to review the above guidance prior to applying for a reduced tax rate for underlying beneficial owners.
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.