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
SECTION (1)
(1)
With reference generally to the application of the Agreement
(a) Nothing in the Agreement shall be construed as restricting, in any manner, the application of any provision of the laws of a Contracting State which is designed to prevent the avoidance or evasion of taxes.
(b) It is understood that nothing in the Agreement prevents the application of the provisions of Article 25 to the exchange of information that existed prior to the entry into force of the Agreement.
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.
With reference generally to the application of the Agreement
(a) Nothing in the Agreement shall be construed as restricting, in any manner, the application of any provision of the laws of a Contracting State which is designed to prevent the avoidance or evasion of taxes.
(b) It is understood that nothing in the Agreement prevents the application of the provisions of Article 25 to the exchange of information that existed prior to the entry into force of the Agreement.
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