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Entry into force

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Full Text of the Document

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.... the notifications referred to in paragraph 1 and its provisions shall have effect: a) in Finland: (i) in respect of taxes withheld at source, on income derived on or after 1st January in the calendar year next following the year in which the Agreement enters into force; (ii) in respect of other taxes on income for taxes chargeable for any tax year beginning on or after ....

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