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Revision of the Double Taxation Arrangements made with Finland

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Policy & Resources Committee - P.2020/146

The States are asked to decide:-

Whether, after consideration of the Policy Letter entitled "Revision of the Double Taxation Arrangements made with Finland", dated 11 August 2020, they are of the opinion:-        

1.      To declare that:

         (a)     The "Protocol Amending the Agreement between the States of Guernsey and the Republic of Finland for the Avoidance of Double Taxation on Individuals"; the "Protocol Amending the Agreement between the States of Guernsey and the Republic of Finland for the Avoidance of Double Taxation with Respect to Enterprises Operating Ships or Aircraft in International Traffic"; and the "Protocol Amending the Agreement between the States of Guernsey and the Republic of Finland on the Access to Mutual Agreement Procedures in Connection with the Adjustment of Profits of Associated Enterprises", all signed by Guernsey on 24 April 2020, have been made with the government of another territory with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of those territories; and

         (b)     it is expedient that the double taxation agreements that Guernsey has with Finland, signed on 28 October 2008, as so amended, should have effect, with the consequence that those Agreements shall have effect in relation to income tax in accordance with section 172(1) of the Income Tax Law, notwithstanding anything contained in the Income Tax Law, or any other enactment.

 

 

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Revision of the Double Taxation Agreements made with Finland

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