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344 United Nations - Treaty Series 1967 No. 2239. CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. SIGNED AT LONDON, ON 12 DECEM- BER 1951 1 PROTOCOL 2 AMENDING THE ABOVE-MENTIONED CONVENTION. SIGNED AT LONDON, ON 16 JUNE 1966. Official texts: English and Finnish. Registered by the United Kingdom of Great Britain and Northern Ireland on 21 September 1967. The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Finland. Desiring to conclude a Protocol to amend the Convention between the Contracting Parties for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at London on the 12th December, 1951 1 (hereinafter referred to as " the Convention "), Have agreed as follows: Article I The second sentence of paragraph (2) of Article XIX of the Convention (which sentence begins with the words " Where such income is an ordinary dividend " and ends with the words " the dividend exceeds that fixed rate ") shall be deleted and the following substituted : "Where such income is a dividend paid by a company resident in Finland to a company resident in the United Kingdom which controls directly or indirectly not less than one-tenth of the voting power in the former company, the credit shall take into account (in addition to any Finnish tax payable in respect to the dividend) the Finnish tax payable by that former company in respect of its profits. " Article II (1) This Protocol shall be ratified and the instruments of ratification shall be exchanged at Helsinki as soon as possible. 1 United Nations, Treaty Series, Vol. 172, p. 45. 2 Came into force on 19 February 1967, one month following the date of the exchange of the instruments of ratification which took place at Helsinki on 18 January 1967, in accordance with article II.
1967 Nations Unies - Recueil des Traites 345 [FINNISH TEXT - TEXTE FINNOIS] No. 2239. SUOMEN TASAVALLAN HALLITUKSEN SEKA ISON-BRITAN- NIAN JA POHJOIS-IRLANNIN YHDISTYNEEN KUNINGASKUNNAN HALLITUKSEN VALILLA LONTOOSSA 12 PAIVANA JOULUKUUTA 1951 ALLEKIRJOITETUN, TULON KAKSINKERTAISEN VEROTUK- SEN SEKA VERON KIERTAMISEN ESTAMISTA KOSKEVAN SOPI- MUKSEN MUUTTAMISESTA TEHTY POYTAKIRJA Suomen Tasavallan Hallitus ja Ison-Britannian ja Pohjois-Irlannin Yhdistyneen Kuningaskunnan Hallitus, haluten tehda Lontoossa 12 pdivd.nd joulukuuta 1951 allekirjoitetun tulon kaksinkertaisen verotuksen sekd. veron kierti.misen estamistd koskevaa sopismuta (josta jdljempdnd kdytetdAn sanontaa " sopimus ") muuttavan pbytdkirjan, ovat sopineet seuraavasta: I artikla Sopimuksen XIX artiklan (2) kohdan toinen lause (mikd lause alkaa sanoilla: "Milloin sellainen tulo on Suomessa olevan yhti6n tavallista osinkoa " ja piittyy sanoihin : " osinkoprosentin ylittivklti jaetun voiton osalta ") poistetaan ja sen sijaan lisitiin seuraavaa : " Milloin sellainen tulo on Suomessa olevan yhtibn maksamaa osinkoa Yhdistyneessdi Kuningaskunnassa olevalle yhti6lle, joka vilitt6misti tai vdlilisesti halitsee vihintkdn yhtd kymmenesosaa ensiksi mainitun yhtibn dihnimidristd, vkhennysti tehtdessi on otettava huomioon (minkd tahansa osingosta menevin Suomen veron lisdksi) yhti6n tulostaan maksettava Suomen vero. II artikla (1) Timdi pbytdikirja on ratifioitava ja ratifioimiskirjat on vaihdettava Helsingissd nin pian kuin mahdollista.
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