Schedule - Agreement Between the Government of Ireland 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 Capital Gains
The Government of Ireland and the Government of the Republic of Finland,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,
Have agreed as follows:
Article 1 Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2 Taxes Covered
1. The existing taxes to which this Agreement shall apply are:
a) in Finland:
(i) the state income tax;
(ii) the communal tax;
(iii) the church tax; and
(iv) the tax withheld at source from non-residents' income;
(hereinafter referred to as "Finnish tax");
b) in Ireland:
(i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax;
(hereinafter referred to as "Irish tax").