Australian Tax Treaties
Finnish Agreement
AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION
CHAPTER III
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TAXATION OF INCOME
ARTICLE 15
Directors
'
Fees
Directors ' fees and other similar payments derived by a resident of a Contracting State in that person ' s capacity as a member of the board of directors or any other similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
Directors ' fees and other similar payments derived by a resident of a Contracting State in that person ' s capacity as a member of the board of directors or any other similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
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