The income tax treaty between Finland and Hong Kong entered into force on 30 December 2018. The treaty, signed 24 May 2018, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Finnish state income taxes, corporate income tax, communal tax, church tax, tax withheld from interest, and tax withheld at source from non-residents' income. It covers Hong Kong profits tax, salaries tax, and property tax. Residence If a company is considered resident in both Contracting Parties, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement. If...