Agreement between China and Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
2018-07-20 1404
· Document Number：Announcement No. 22 [2010] of the State Administration of Taxation
· Area of Law： Foreign Affairs Taxation
· Level of Authority： Departmental Regulatory Documents
· Date issued：11-29-2010
· Effective Date：01-01-2011
· Status： Effective
· Issuing Authority： State Administration of Taxation
Announcement of the State Administration of Taxation
(No. 22 [2010])
Announcement on the Entry into Force and Implementation of the Agreement between China and Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol thereto
The Agreement between the Government of the People's Republic of China and the Government of the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol thereto were officially signed in Beijing on May 25, 2010. Both sides have notified each other on October 13, 2010, and October 25, 2010, respectively, confirming that the respective legal procedures required for the entry into force of the Agreement and the Protocol thereto have been accomplished. In accordance with Article 28 of the Agreement, the Agreement and the Protocol thereto shall come into force on November 25, 2010 and shall apply to income obtained on or after January 1, 2011.
State Administration of Taxation
November 29, 2010
