The new income tax treaty between Finland and Spain entered into force on 30 July 2018. The treaty, signed 15 December 2015, replaces the 1967 tax treaty between the two countries. Taxes Covered The treaty covers Finnish state income tax, corporate income tax, communal tax, church tax, interest withholding tax, and non-resident income withholding tax. It covers Spanish individual income tax, corporate income tax, and non-resident income tax. Withholding Tax Rates Dividends - 0% if the beneficial owner is a pension fund; 5% if the beneficial owners is a company directly holding at least 10% of the voting power in...