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of <h1>Article 23: Double Taxation Agreement on Capital Taxation Between Finland and Another State Explained</h1> Article 23 of the Double Taxation Avoidance Agreement between Finland and another contracting State addresses the taxation of capital. Immovable property owned by a resident of one State and located in the other may be taxed in the latter. Shares or corporate rights are taxed where the company's movable property is situated. Movable property of a permanent establishment or fixed base in the other State may be taxed there. Ships and aircraft in international traffic are taxed where the enterprise's effective management is located. Other capital elements are taxed in the resident's State unless situated in the other State, where they may also be taxed.
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