Details of the new income tax treaty between Finland and Canada, signed on 20 July 2006  have become available. The new treaty was concluded in the Finnish, Swedish, English and French languages, each having equal authenticity, and generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends in general and 5% if the beneficial owner is a company which owns at least 10% of the voting stock in the company paying the dividends. Canada may impose a 5% branch profits tax (i) on the earnings of a company attributable to a permanent...