The income tax treaty between Finland and France was signed on 4 April 2023. Once in force and effective, the treaty will replace the 1970 tax treaty between the two countries. Taxes Covered The treaty covers French income tax, corporation tax, contributions on corporation tax, and general social contributions and contributions for the repayment of the social debt. It covers Finnish state income taxes, corporate income taxes, municipal tax, church tax, tax withheld at source from interest, and tax withheld at source from non-residents' income. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company that has...