Finland - Anti-abuse provisions

Finland

Anti-abuse provision: Beneficial ownership

Article 10-4:

Notwithstanding the provisions of paragraph 1, 2 and 3, as long as an individual resident in Finland is entitled to a tax credit in respect of dividends paid by a company resident in Finland, dividends paid by a company which is a resident of Finland to a resident of the Netherlands shall be taxable only in the Netherlands if the recipient is the beneficial owner of the dividends and of the shares or other corporate rights giving right to the dividends.