Taxes Covered

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Full Text of the Document

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.... taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Agreement shall apply are: -- (a) in Finland: (i) the State Income-taxes (valtion tuloverot; de statliga inkomstskatterna); (ii) the corporate Income-tax (yhteisöjen tulovero; inkomstskatten för samfund); ....