The new income tax treaty between Finland and Portugal was signed on 7 November 2016. Once in force and effective, it will replace the 1970 tax treaty between the two countries. 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 Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 10% of the paying company's capital; otherwise 15% Interest...