Details of the revisedincome tax treaty and protocol between Australia and Finland, signed on 20 November 2006, have become available. Once in force, the new treaty will replace the Australia-Finland income tax treaty and protocol of 12 September 1984. The treaty was concluded in the English and Finnish languages, each text having equal authenticity. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends, reduced to 5% for payments to a 10% shareholder and 0% for payments to an 80% shareholder; -   10% on interest, subject to an exception...