Finland

Finland has exchange of information relationships with 119 jurisdictions through 71 DTCs and 49 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Greece DTC  20 Jan 1980  1980-01-20 4 Oct 1981  1981-10-04 Yes No
Saint Kitts and Nevis TIEA  24 Mar 2010  2010-03-24 21 Mar 2011  2011-03-21 Yes Yes
Liechtenstein TIEA  17 Dec 2010  2010-12-17 4 Apr 2012  2012-04-04 Yes Yes
Mexico DTC  12 Feb 1997  1997-02-12 14 Jul 1998  1998-07-14 Yes No
Luxembourg DTC  1 Mar 1982  1982-03-01 27 Mar 1983  1983-03-27 Yes Yes
Montserrat TIEA  22 Nov 2010  2010-11-22 31 Dec 2011  2011-12-31 Yes Yes
Canada DTC  20 Jul 2006  2006-07-20 17 Jan 2007  2007-01-17 Yes Yes
Barbados DTC  15 Jun 1989  1989-06-15 20 Aug 1992  1992-08-20 Yes Yes
Virgin Islands, British TIEA  18 May 2009  2009-05-18 15 Apr 2010  2010-04-15 Yes Yes
Norway TIEA  7 Dec 1989  1989-12-07 5 May 1991  1991-05-05 Yes No
Liberia TIEA  10 Nov 2010  2010-11-10 12 Jun 2012  2012-06-12 Yes Yes
Ireland DTC  27 Mar 1992  1992-03-27 26 Nov 1993  1993-11-26 Yes No
Cyprus DTC  15 Nov 2012  2012-11-15 28 Apr 2013  2013-04-28 Yes Yes
Zambia DTC  30 Nov 1978  1978-11-30 17 May 1985  1985-05-17 Unreviewed No
Antigua and Barbuda TIEA  19 May 2010  2010-05-19 24 Mar 2011  2011-03-24 Yes Yes
Belize TIEA  15 Sep 2010  2010-09-15 13 Sep 2013  2013-09-13 Yes Yes
China DTC  25 May 2010  2010-05-25 25 Nov 2010  2010-11-25 Yes Yes
Kazakhstan DTC  24 Mar 2009  2009-03-24 5 Aug 2010  2010-08-05 No Yes
Bahamas, The TIEA  10 Mar 2010  2010-03-10 9 Sep 2010  2010-09-09 Yes Yes
Armenia DTC  16 Oct 2006  2006-10-16 30 Dec 2007  2007-12-30 Unreviewed Yes
Kyrgyzstan DTC  3 Apr 2003  2003-04-03 28 Feb 2004  2004-02-28 Unreviewed No
Turks and Caicos Islands TIEA  16 Dec 2009  2009-12-16 2 Apr 2011  2011-04-02 Yes Yes
Egypt DTC  1 Apr 1965  1965-04-01 2 Apr 1966  1966-04-02 Unreviewed No
Kosovo DTC  11 Nov 2011  2011-11-11 11 Nov 2011  2011-11-11 Unreviewed No
Georgia DTC  11 Oct 2007  2007-10-11 23 Jul 2008  2008-07-23 Yes Yes
Indonesia DTC  15 Oct 1987  1987-10-15 26 Jan 1989  1989-01-26 Yes No
Netherlands DTC  28 Dec 1995  1995-12-28 20 Dec 1997  1997-12-20 Yes No
Niue TIEA  16 Oct 2013  2013-10-16 22 Feb 2014  2014-02-22 Yes Yes
Hungary DTC  25 Oct 1978  1978-10-25 24 Jul 1981  1981-07-24 Yes No
Germany DTC  5 Jul 1979  1979-07-05 4 Jun 1982  1982-06-04 Yes No
Isle of Man TIEA  30 Oct 2007  2007-10-30 14 Jun 2008  2008-06-14 Yes Yes
United Arab Emirates TIEA  28 Mar 2016  2016-03-28 not yet in force  1900-01-01 Yes Yes
Montenegro DTC  8 May 1986  1986-05-08 18 Dec 1987  1987-12-18 Unreviewed No
Brazil DTC  2 Apr 1996  1996-04-02 26 Dec 1997  1997-12-26 Yes No
Serbia DTC  8 May 1986  1986-05-08 18 Dec 1987  1987-12-18 Unreviewed No
South Africa DTC  26 May 1995  1995-05-26 12 Dec 1995  1995-12-12 Yes No
Belgium DTC  18 May 1976  1976-05-18 27 Dec 1978  1978-12-27 Yes Yes
Azerbaijan DTC  29 Sep 2005  2005-09-29 29 Nov 2006  2006-11-29 Yes No
Brunei Darussalam TIEA  27 Jun 2012  2012-06-27 1 May 2015  2015-05-01 Yes Yes
Czech Republic DTC  2 Dec 1994  1994-12-02 12 Dec 1995  1995-12-12 Yes No
Malaysia DTC  28 Mar 1984  1984-03-28 23 Feb 1986  1986-02-23 Yes No
Pakistan DTC  30 Dec 1994  1994-12-30 10 Apr 1996  1996-04-10 Yes No
Iceland TIEA  7 Dec 1989  1989-12-07 8 May 1991  1991-05-08 Yes No
Australia DTC  20 Nov 2006  2006-11-20 10 Nov 2007  2007-11-10 Yes Yes
Guatemala TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Botswana TIEA  20 Feb 2013  2013-02-20 16 May 2015  2015-05-16 Yes Yes
Curaçao TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
India DTC  15 Jan 2010  2010-01-15 19 Apr 2010  2010-04-19 Yes No
Sri Lanka DTC  18 May 1982  1982-05-18 28 Mar 1984  1984-03-28 Unreviewed No
Aruba TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
Cook Islands TIEA  16 Dec 2009  2009-12-16 2 Oct 2011  2011-10-02 Yes Yes
Saint Lucia TIEA  19 May 2010  2010-05-19 17 Mar 2011  2011-03-17 Yes Yes
Gibraltar TIEA  20 Oct 2009  2009-10-20 6 May 2010  2010-05-06 Yes Yes
Uruguay DTC  13 Dec 2011  2011-12-13 6 Feb 2013  2013-02-06 Yes Yes
Cayman Islands TIEA  1 Apr 2009  2009-04-01 31 Mar 2010  2010-03-31 Yes Yes
Former Yugoslav Republic of Macedonia DTC  25 Jan 2001  2001-01-25 22 Mar 2002  2002-03-22 Yes No
Bermuda TIEA  16 Apr 2009  2009-04-16 31 Dec 2009  2009-12-31 Yes Yes
Turkey DTC  6 Oct 2009  2009-10-06 4 May 2012  2012-05-04 Yes Yes
Singapore DTC  7 Jun 2002  2002-06-07 27 Dec 2002  2002-12-27 Yes Yes
Anguilla TIEA  14 Dec 2009  2009-12-14 10 Apr 2011  2011-04-10 Yes Yes
France DTC  11 Sep 1970  1970-09-11 1 Mar 1972  1972-03-01 Yes No
Qatar TIEA  6 Sep 2013  2013-09-06 not yet in force  1900-01-01 Unreviewed Yes
Israel DTC  1 Aug 1997  1997-08-01 1 Jan 1999  1999-01-01 Yes No
Saint Vincent and the Grenadines TIEA  24 Mar 2010  2010-03-24 28 Apr 2011  2011-04-28 Yes Yes
Jersey TIEA  28 Oct 2008  2008-10-28 3 Aug 2009  2009-08-03 Yes Yes
Portugal DTC  27 Apr 1970  1970-04-27 14 Jul 1971  1971-07-14 Yes No
Russian Federation DTC  4 May 1996  1996-05-04 1 Jan 2003  2003-01-01 Yes No
Viet nam DTC  21 Nov 2001  2001-11-21 26 Dec 2002  2002-12-26 Unreviewed No
Slovakia DTC  15 Feb 1999  1999-02-15 6 May 2000  2000-05-06 Yes No
Lithuania DTC  30 Apr 1993  1993-04-30 30 Dec 1993  1993-12-30 Yes No
Monaco TIEA  23 Jun 2010  2010-06-23 10 Dec 2010  2010-12-10 Yes Yes
Latvia DTC  23 Mar 1993  1993-03-23 30 Dec 1993  1993-12-30 Yes No
Spain DTC  15 Nov 1967  1967-11-15 30 Oct 1968  1968-10-30 Yes No
Poland DTC  8 Jun 2009  2009-06-08 1 Jan 2011  2011-01-01 Yes Yes
Marshall Islands TIEA  28 Sep 2010  2010-09-28 2 Dec 2011  2011-12-02 Yes Yes
Sweden TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Belarus DTC  18 Dec 2007  2007-12-18 13 Jul 2008  2008-07-13 Unreviewed Yes
Macao, China TIEA  29 Apr 2011  2011-04-29 9 Dec 2011  2011-12-09 Yes Yes
Andorra TIEA  24 Feb 2010  2010-02-24 12 Feb 2011  2011-02-12 Yes Yes
Switzerland DTC  16 Dec 1991  1991-12-16 26 Dec 1993  1993-12-26 No Yes
Moldova, Republic of DTC  16 Apr 2008  2008-04-16 9 Nov 2008  2008-11-09 Unreviewed Yes
Seychelles TIEA  30 Mar 2011  2011-03-30 22 Nov 2012  2012-11-22 Yes Yes
Uzbekistan DTC  9 Apr 1998  1998-04-09 7 Feb 1999  1999-02-07 Unreviewed No
Morocco DTC  7 Apr 2006  2006-04-07 20 Oct 2012  2012-10-20 Yes No
Philippines DTC  13 Oct 1978  1978-10-13 1 Oct 1981  1981-10-01 Yes No
Thailand DTC  25 Apr 1985  1985-04-25 28 Mar 1986  1986-03-28 Unreviewed No
Mauritius TIEA  1 Dec 2011  2011-12-01 6 Jul 2012  2012-07-06 Yes Yes
Costa Rica TIEA  29 Jun 2011  2011-06-29 1 Jan 2015  2015-01-01 Yes Yes
Ukraine DTC  14 Oct 1994  1994-10-14 12 Dec 1995  1995-12-12 Yes No
United States DTC  21 Sep 1989  1989-09-21 1 Jan 1991  1991-01-01 Yes Yes
United Arab Emirates DTC  12 Mar 1996  1996-03-12 24 Feb 1997  1997-02-24 Yes No
Dominica TIEA  19 May 2010  2010-05-19 not yet in force  1900-01-01 Yes Yes
Sint Maarten TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
Grenada TIEA  19 May 2010  2010-05-19 22 Feb 2012  2012-02-22 Yes Yes
Greenland TIEA  7 Dec 1989  1989-12-07 5 May 1991  1991-05-05 Unreviewed No
Jamaica TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Slovenia DTC  19 Sep 2003  2003-09-19 16 Jun 2004  2004-06-16 Yes No
Panama TIEA  12 Nov 2012  2012-11-12 20 Dec 2013  2013-12-20 Yes Yes
Estonia DTC  23 Mar 1993  1993-03-23 30 Dec 1993  1993-12-30 Yes No
Bosnia and Herzegovina DTC  8 May 1986  1986-05-08 18 Dec 1987  1987-12-18 Unreviewed No
Malta DTC  30 Oct 2000  2000-10-30 30 Dec 2001  2001-12-30 Yes No
Guernsey TIEA  28 Oct 2008  2008-10-28 5 Apr 2009  2009-04-05 Yes Yes
Denmark TIEA  7 Dec 1989  1989-12-07 8 May 1991  1991-05-08 Yes No
Japan DTC  4 Mar 1991  1991-03-04 28 Dec 1991  1991-12-28 Yes No
Samoa TIEA  16 Dec 2009  2009-12-16 24 Mar 2012  2012-03-24 Yes Yes
Faroe Islands TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Italy DTC  12 Jun 1981  1981-06-12 23 Oct 1983  1983-10-23 Yes No
Croatia DTC  8 May 1986  1986-05-08 18 Dec 1987  1987-12-18 Yes No
Bulgaria DTC  25 Apr 1985  1985-04-25 21 Apr 1986  1986-04-21 Yes No
Argentina DTC  13 Dec 1994  1994-12-13 5 Dec 1996  1996-12-05 Yes No
San Marino TIEA  12 Jan 2010  2010-01-12 15 May 2010  2010-05-15 Yes Yes
Korea, Republic of DTC  8 Feb 1979  1979-02-08 23 Dec 1981  1981-12-23 Yes No
New Zealand DTC  12 Mar 1982  1982-03-12 22 Sep 1984  1984-09-22 Yes No
Vanuatu TIEA  13 Oct 2010  2010-10-13 8 Mar 2011  2011-03-08 Yes Yes
Bahrain TIEA  14 Oct 2011  2011-10-14 11 Jul 2012  2012-07-11 Yes Yes
Tajikistan DTC  24 Oct 2012  2012-10-24 5 Sep 2013  2013-09-05 Unreviewed Yes
Turkmenistan DTC  12 Dec 2015  2015-12-12 10 Feb 2017  2017-02-10 Unreviewed Yes
Austria DTC  26 Jul 2000  2000-07-26 1 Apr 2001  2001-04-01 Yes Yes
Romania DTC  27 Oct 1998  1998-10-27 4 Feb 2000  2000-02-04 Yes No
Tanzania DTC  12 May 1976  1976-05-12 27 Dec 1978  1978-12-27 Unreviewed No