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        <preface>
            <p>
                <docNumber>77-78/1995</docNumber>
                <docTitle>Agreement between the Republic of Finland and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income</docTitle>
            </p>
        </preface>
        <preamble>
            <p>
                <embeddedStructure class="mli-addition">
                    <tblock>
                        <heading>SYNTHESISED TEXT OF THE MLI AND THE AGREEMENT BETWEEN THE REPUBLIC OF FINLAND AND THE REPUBLIC OF SOUTH AFRICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME</heading>
                        <p>This document presents the synthesised text for the application of the Agreement
      between the Republic of Finland and the Republic of South Africa for the avoidance of double
      taxation and the prevention of fiscal evasion with respect to taxes on income signed on 26 May
      1995 (“the Agreement”), as modified by the Multilateral Convention to Implement Tax Treaty
      Related Measures to Prevent Base Erosion and Profit Shifting signed by the Republic of Finland
      and by the Republic of South Africa on 7 June 2017 (the “MLI”).</p>
                        <p>This document was prepared in consultation with the competent authority of South
      Africa and represents a shared understanding of the modifications made to the Agreement by the
      MLI. </p>
                        <p>The document was prepared on the basis of the MLI position of the Republic of Finland
      submitted to the Depositary upon acceptance on 25 February 2019 and of the MLI position of the
      Republic of South Africa submitted to the Depositary upon ratification on 30 September 2022.
      These MLI positions are subject to modifications as provided in the MLI. Modifications made to
      MLI positions could modify the effects of the MLI on the Agreement. The document also contains
      the modifications resulting from the withdrawal of the reservation made by the Republic of
      Finland to Article 9 of the MLI (consolidated MLI position of the Republic of Finland on 27
      June 2023).</p>
                        <p>The authentic legal texts of the Agreement and the MLI take precedence and remain the
      legal texts applicable.</p>
                        <p>The provisions of the MLI that are applicable with respect to the provisions of the
      Agreement are included in boxes throughout the text of this document in the context of the
      relevant provisions of the Agreement. The boxes containing the provisions of the MLI have
      generally been inserted in accordance with the ordering of the provisions of the OECD 2017
      Model Tax Convention.</p>
                        <p>Changes to the text of the provisions of the MLI have been made to conform the
      terminology used in the MLI to the terminology used in the Agreement (such as “Covered Tax
      Agreement” and “Agreement”, “Contracting Jurisdictions” and “Contracting States”), to ease the
      comprehension of the provisions of the MLI. The changes in terminology are intended to
      increase the readability of the document and are not intended to change the substance of the
      provisions of the MLI. </p>
                        <p>In all cases, references made to the provisions of the Agreement or to the Agreement
      must be understood as referring to the Agreement as modified by the provisions of the MLI,
      provided such provisions of the MLI have taken effect.</p>
                        <p>
                            <b>Entry into Effect of the MLI Provisions</b>
                        </p>
                        <p>The provisions of the MLI applicable to this Agreement do not take effect on the same
      dates as the original provisions of the Agreement. Each of provisions of the MLI could take
      effect on different dates, depending on the types of taxes involved (taxes withheld at source
      or other taxes levied) and on the choices made by the Republic of Finland and the Republic of
      South Africa in their MLI positions.</p>
                        <p>Dates of the deposit of instruments of ratification, acceptance or approval: 25
      February 2019 for the Republic of Finland and 30 September 2022 for the Republic of South
      Africa.</p>
                        <p>Entry into force of the MLI: 1 June 2019 for the Republic of Finland and 1 January
      2023 for the Republic of South Africa. </p>
                        <p>This document provides specific information on the dates on or after which each of the
      provisions of the MLI has effect with respect to the Agreement throughout this
      document.</p>
                        <p>
                            <b>References</b>
                        </p>
                        <p>The authentic legal texts of the MLI can be found on the MLI Depositary (OECD)
      webpage:</p>
                        <ul>
                            <li>
                                - in English:
                                <a href="http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf">http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf</a>;
      and
                            </li>
                            <li>
                                - in French:
                                <a href="http://www.oecd.org/fr/fiscalite/conventions/convention-multilaterale-pour-la-mise-en-oeuvre-des-mesures-relatives-aux-conventions-fiscales-pour-prevenir-le-BEPS.pdf">http://www.oecd.org/fr/fiscalite/conventions/convention-multilaterale-pour-la-mise-en-oeuvre-des-mesures-relatives-aux-conventions-fiscales-pour-prevenir-le-BEPS.pdf</a>.
                            </li>
                        </ul>
                        <p>
                            The MLI position of the Republic of Finland submitted to the Depositary upon
      acceptance on 25 February 2019, the consolidated MLI position of the Republic of Finland
      submitted to the Depositary on 27 June 2023 and the MLI position of the Republic of South
      Africa submitted to the Depositary upon ratification on 30 September 2022 can be found on the
      MLI Depositary (OECD) webpage:
                            <a href="http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf">http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf</a>
                        </p>
                        <p>
                            The MLI Matching Database is publicly available on the OECD webpage:
                            <a href="http://www.oecd.org/tax/treaties/mli-matching-database.htm">http://www.oecd.org/tax/treaties/mli-matching-database.htm</a>
                        </p>
                        <p>
                            The Act on Multilateral Convention to Implement Tax Treaty Related Measures to Prevent
      Base Erosion and Profit Shifting is published in Statute Book of Finland 231/2019. Link to
      Finnish language version
                            <a href="https://www.finlex.fi/fi/laki/alkup/2019/20190231">https://www.finlex.fi/fi/laki/alkup/2019/20190231</a>
                                  Link to Swedish language version
                            <a href="https://www.finlex.fi/sv/laki/alkup/2019/20190231">https://www.finlex.fi/sv/laki/alkup/2019/20190231</a>
                        </p>
                        <p>
                            The Government´s Statute on the entry into force of the MLI and the Act and the
      Finnish text (translation) of the MLI is published in the Treaty Series of the Statute Book of
      Finland  SopS 21-22/2019. Links to Finnish language versions
                            <a href="https://www.finlex.fi/fi/sopimukset/sopsteksti/2019/20190021">https://www.finlex.fi/fi/sopimukset/sopsteksti/2019/20190021</a>
                                  and
                            <a href="https://www.finlex.fi/fi/sopimukset/sopsteksti/2019/20190022">https://www.finlex.fi/fi/sopimukset/sopsteksti/2019/20190022</a>
                                  Links to Swedish language versions
                            <a href="https://finlex.fi/sv/sopimukset/sopimussarja/2019/fds20190021.pdf">https://finlex.fi/sv/sopimukset/sopimussarja/2019/fds20190021.pdf</a>
                                  and
                            <a href="https://finlex.fi/sv/sopimukset/sopimussarja/2019/fds20190022.pdf">https://finlex.fi/sv/sopimukset/sopimussarja/2019/fds20190022.pdf</a>
                        </p>
                        <p>
                            The Announcement of the Ministry of Finance on withdrawal of reservation made to
      Article 9 of the MLI and on additional notifications is published in the Treaty Series of the
      Statute Book of Finland SopS 48/2023. Link to Finnish language version
                            <a href="https://finlex.fi/fi/sopimukset/sopsteksti/2023/20230048/20230048_1">https://finlex.fi/fi/sopimukset/sopsteksti/2023/20230048/20230048_1</a>
                                  Link to Swedish language version
                            <a href="https://finlex.fi/sv/sopimukset/sopimussarja/2023/fds20230048.pdf">https://finlex.fi/sv/sopimukset/sopimussarja/2023/fds20230048.pdf</a>
                        </p>
                        <p>
                            The Announcement of the Ministry of Finance on the entry into force of the MLI in the
      Republic of South Africa is published in the Treaty Series of the Statute Book of Finland SopS
      77/2022. Link to Finnish language version
                            <a href="https://finlex.fi/fi/sopimukset/sopimussarja/2022/ss20220077.pdf">https://finlex.fi/fi/sopimukset/sopimussarja/2022/ss20220077.pdf</a>
                                  Link to Swedish language version
                            <a href="https://finlex.fi/sv/sopimukset/sopimussarja/2022/fds20220077.pdf">https://finlex.fi/sv/sopimukset/sopimussarja/2022/fds20220077.pdf</a>
                        </p>
                        <p>
                            Agreement between the Republic of Finland and the Republic of South Africa for the
      avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
      income signed on 26 May 1995 is published in the Treaty Series of the Statute Book of Finland
      SopS 78/1995. Link to Finnish language version
                            <a href="https://www.finlex.fi/fi/sopimukset/sopsteksti/1995/19950078/19950078_2">https://www.finlex.fi/fi/sopimukset/sopsteksti/1995/19950078/19950078_2</a>
                        </p>
                    </tblock>
                </embeddedStructure>
            </p>
            <p class="title">Agreement between the Republic of Finland and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income</p>
        </preamble>
        <mainBody>
            <article>
                <num>Preamble</num>
                <content>
                    <p>The Government of the Republic of Finland and the Government of the Republic of South
      Africa desiring to promote and strengthen the economic relations between the two countries and </p>
                    <p>
                        <embeddedStructure class="mli-replaced">
                            <p>
                                <authorialNote>
                                    <p>[REPLACED by paragraph 1 of Article 6 of the MLI]</p>
                                </authorialNote>
                            </p>
                            <p>[desiring to conclude an Agreement for the avoidance of double taxation and the
        prevention of fiscal evasion with respect to taxes on income,]</p>
                        </embeddedStructure>
                    </p>
                    <p>
                        <embeddedStructure class="mli-replacement">
                            <p>
                                <authorialNote>
                                    <p>
                                        The following paragraph 1 of Article 6 of the MLI replaces the text referring to
        an intent to eliminate double taxation in the preamble of this Agreement:
                                        <authorialNote marker="1" placement="bottom">
                                            <p>In accordance with paragraphs 1 and 3 of Article 35 of the MLI, paragraph 1 of
            Article 6 of the MLI has effect with respect to the application of this Agreement by the
            Republic of Finland:</p>
                                            <p>a) with respect to taxes withheld at source on amounts paid or credited to
            nonresidents, where the event giving rise to such taxes occurs on or after 1 January
            2023; and</p>
                                            <p>b) with respect to all other taxes levied by the Republic of Finland, for taxes
            levied with respect to taxable periods beginning on or after 1 January 2024;</p>
                                            <p>and,</p>
                                            <p>In accordance with paragraph 1 of Article 35 of the MLI, paragraph 1 of Article
            6 of the MLI has effect with respect to the application of the Agreement by the Republic
            of South Africa:</p>
                                            <p>a) with respect to taxes withheld at source on amounts paid or credited to
            nonresidents, where the event giving rise to such taxes occurs on or after 1 January
            2023; and</p>
                                            <p>b) with respect to all other taxes levied by the Republic of South Africa, for
            taxes levied with respect to taxable periods beginning on or after 1 July
            2023.</p>
                                        </authorialNote>
                                    </p>
                                </authorialNote>
                            </p>
                            <article>
                                <num>ARTICLE 6 OF THE MLI – PURPOSE OF A COVERED TAX AGREEMENT</num>
                                <content>
                                    <p>
                                        Intending to eliminate double taxation with respect to the taxes covered by
            [
                                        <i>this Agreement</i>
                                        ] without creating opportunities for non-taxation
          or reduced taxation through tax evasion or avoidance (including through treaty-shopping
          arrangements aimed at obtaining reliefs provided in [
                                        <i>the Agreement</i>
                                        ]
          for the indirect benefit of residents of third jurisdictions),
                                    </p>
                                </content>
                            </article>
                        </embeddedStructure>
                    </p>
                    <p>Have agreed as follows:</p>
                </content>
            </article>
            <article eId="art_1">
                <num>Article 1</num>
                <heading>Personal Scope</heading>
                <content>
                    <p>This Agreement shall apply to persons who are residents of one or both of the
      Contracting States.</p>
                </content>
            </article>
            <article eId="art_2">
                <num>Article 2</num>
                <heading>Taxes Covered</heading>
                <content>
                    <p>1. The existing taxes to which this Agreement shall apply are:</p>
                    <p>(a) in Finland:</p>
                    <p>(i) the state income taxes (valtion tuloverot; de statliga
      inkomstskatterna);</p>
                    <p>(ii) the corporate income tax (yhteisöjen tulovero; inkomstskatten för
      samfund);</p>
                    <p>(iii) the communal tax (kunnallisvero; kommunalskatten);</p>
                    <p>(iv) the church tax (kirkollisvero; kyrkoskatten);</p>
                    <p>(v) the tax withheld at source from interest (korkotulon lähdevero; källskatten på
      ränteinkomst); and</p>
                    <p>(vi) the tax withheld at source from non-residents' income (rajoitetusti
      verovelvollisen lähdevero; källskatten för begränsat skattskyldig);</p>
                    <p>(hereinafter referred to as "Finnish tax");</p>
                    <p>(b) in South Africa:</p>
                    <p>(i) the normal tax;</p>
                    <p>(ii) the non-resident shareholders' tax; and</p>
                    <p>(iii) the secondary tax on companies;</p>
                    <p>(hereinafter referred to as "South African tax").</p>
                    <p>2. The Agreement shall apply also to any identical or substantially similar taxes
      which are imposed after the date of signature of the Agreement in addition to, or in place of,
      the existing taxes. The competent authorities of the Contracting States shall notify each
      other of any significant changes which have been made in their respective taxation
      laws.</p>
                </content>
            </article>
            <article eId="art_3">
                <num>Article 3</num>
                <heading>General Definitions</heading>
                <content>
                    <p>1. For the purposes of this Agreement, unless the context otherwise
      requires:</p>
                    <p>(a) the term "Finland" means the Republic of Finland and, when used in a geographical
      sense, means the territory of the Republic of Finland, and any area adjacent to the
      territorial waters of the Republic of Finland within which, under the laws of Finland and in
      accordance with international law, the rights of Finland with respect to the exploration for
      and exploitation of the natural resources of the sea bed and its sub-soil and of the
      superjacent waters may be exercised;</p>
                    <p>(b) the term "South Africa" means the Republic of South Africa and, when used in a
      geographical sense, includes the territorial sea thereof as well as any area outside the
      territorial sea, including the continental shelf, which has been or may hereafter be
      designated, under the laws of South Africa and in accordance with international law, as an
      area within which South Africa may exercise sovereign rights or jurisdiction;</p>
                    <p>(c) the terms "a Contracting State" and "the other Contracting State" mean Finland or
      South Africa, as the context requires;</p>
                    <p>(d) the term "company" means any body corporate or any entity which is treated as a
      company or body corporate for tax purposes;</p>
                    <p>(e) the term "competent authority" means:</p>
                    <p>(i) in Finland, the Ministry of Finance, its authorised representative or the
      authority which, by the Ministry of Finance, is designated as competent authority;</p>
                    <p>(ii) in South Africa, the Commissioner for Inland Revenue or his authorised
      representative;</p>
                    <p>(f) the terms "enterprise of a Contracting State" and "enterprise of the other
      Contracting State" mean respectively an enterprise carried on by a resident of a Contracting
      State and an enterprise carried on by a resident of the other Contracting State;</p>
                    <p>(g) the term "international traffic" means any transport by a ship or aircraft
      operated by an enterprise of a Contracting State, except when the ship or aircraft is operated
      solely between places in the other Contracting State;</p>
                    <p>(h) the term "national" means:</p>
                    <p>(i) any individual possessing the nationality of a Contracting State;</p>
                    <p>(ii) any legal person, partnership or association deriving its status as such from the
      laws in force in a Contracting State;</p>
                    <p>(i) the term "person" includes an individual, a company and any other body of
      persons.</p>
                    <p>2. As regards the application of the provisions of the Agreement by a Contracting
      State at any time, any term not defined therein shall, unless the context otherwise requires,
      have the meaning which it has at that time under the laws of that State concerning the taxes
      to which the Agreement applies.</p>
                </content>
            </article>
            <article eId="art_4">
                <num>Article 4</num>
                <heading>Residence</heading>
                <content>
                    <p>1. For the purposes of this Agreement, the term "resident of a Contracting State"
      means:</p>
                    <p>(a) in the case of Finland, any person who, under the income tax laws of Finland, is
      unlimitedly liable to tax therein; the term does not however, include any person who is liable
      to tax in Finland in respect only of income from sources in Finland;</p>
                    <p>(b) in the case of South Africa, any individual who is ordinarily resident in South
      Africa and any other person (excluding a partnership) which has its place of effective
      management in South Africa.</p>
                    <p>2. Where by reason of the provisions of paragraph 1 an individual is a resident of
      both Contracting States, then his status shall be determined as follows:</p>
                    <p>(a) he shall be deemed to be a resident of the State in which he has a permanent home
      available to him; if he has a permanent home available to him in both States, he shall be
      deemed to be a resident of the State with which his personal and economic relations are closer
      (centre of vital interests);</p>
                    <p>(b) if the State in which he has his centre of vital interests cannot be determined,
      or if he does not have a permanent home available to him in either State, he shall he deemed
      to be a resident of the State in which he has an habitual abode;</p>
                    <p>(c) if he has an habitual abode in both States or in neither of them, he shall be
      deemed to be a resident of the State of which he is a national;</p>
                    <p>(d) if he is a national of both States or of neither of them, the competent
      authorities of the Contracting States shall settle the question by mutual
      agreement.</p>
                    <p>3. Where by reason of the provisions of paragraph l a person other than an individual
      is a resident of both Contracting States, the competent authorities of the Contracting States
      shall settle the question by mutual agreement and determine the mode of application of the
      Agreement to such person.</p>
                </content>
            </article>
            <article eId="art_5">
                <num>Article 5</num>
                <heading>Permanent Establishment</heading>
                <content>
                    <p>1. For the purposes of this Agreement, the term "permanent establishment" means a
      fixed place of business through which the business of the enterprise is wholly or partly
      carried on.</p>
                    <p>2. The term "permanent establishment" includes especially:</p>
                    <p>(a) a place of management;</p>
                    <p>(b) a branch;</p>
                    <p>(c) an office;</p>
                    <p>(d) a factory;</p>
                    <p>(e) a workshop; and</p>
                    <p>(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural
      resources.</p>
                    <p>3. A building site or a construction, installation or assembly project or any
      supervisory activity in connection with such site or project constitutes a permanent
      establishment only if it lasts more than twelve months.</p>
                    <p>4. Notwithstanding the preceding provisions of this Article the term "permanent
      establishment" shall be deemed not to include:</p>
                    <p>(a) the use of facilities solely for the purpose of storage, display or delivery of
      goods or merchandise belonging to the enterprise;</p>
                    <p>(b) the maintenance of a stock of goods or merchandise belonging to the enterprise
      solely for the purpose of storage, display or delivery;</p>
                    <p>(c) the maintenance of a stock of goods or merchandise belonging to the enterprise
      solely for the purpose of processing by another enterprise;</p>
                    <p>(d) the maintenance of a fixed place of business solely for the purpose of purchasing
      goods or merchandise, or collecting information, for the enterprise;</p>
                    <p>(e) the maintenance of a fixed place of business solely for the purpose of carrying
      on, for the enterprise, any other activity of a preparatory or auxiliary character;</p>
                    <p>(f) the maintenance of a fixed place of business solely for any combination of
      activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the
      fixed place of business resulting from this combination is of a preparatory or auxiliary
      character.</p>
                    <p>5. Notwithstanding the provisions of paragraphs 1 and 2, where a person − other than
      an agent of an independent status to whom paragraph 6 applies − is acting on behalf of an
      enterprise and has, and habitually exercises, in a Contracting State an authority to conclude
      contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent
      establishment in that State in respect of any activities which that person undertakes for the
      enterprise, unless the activities of such person are limited to those mentioned in paragraph 4
      which, if exercised through a fixed place of business, would not make this fixed place of
      business a permanent establishment under the provisions of that paragraph.</p>
                    <p>6. An enterprise shall not he deemed to have a permanent establishment in a
      Contracting State merely because it carries on business in that State through a broker,
      general commission agent or any other agent of an independent status, provided that such
      persons are acting in the ordinary course of their business.</p>
                    <p>7. The fact that a company which is a resident of a Contracting State controls or is
      controlled by a company which is a resident of the other Contracting State, or which carries
      on business in that other State (whether through a permanent establishment or otherwise),
      shall not of itself constitute either company a permanent establishment of the
      other.</p>
                </content>
            </article>
            <article eId="art_6">
                <num>Article 6</num>
                <heading>Income from Immovable Property</heading>
                <content>
                    <p>1. Income derived by a resident of a Contracting State from immovable property
      (including income from agriculture or forestry) situated in the other Contracting State may be
      taxed in that other State.</p>
                    <p>2. The term "immovable property" shall have the meaning which it has under the law of
      the Contracting State in which the property in question is situated. The term shall in any
      case include buildings, property accessory to immovable property, livestock and equipment used
      in agriculture and forestry, rights to which the provisions of general law respecting landed
      property apply, usufruct of immovable property and rights to variable or fixed payments as
      consideration for the working of, or the right to work, mineral deposits, sources and other
      natural resources. Ships and aircraft shall not be regarded as immovable property.</p>
                    <p>3. The provisions of paragraph 1 shall apply to income derived from the direct use,
      letting or use in any other form of immovable property.</p>
                    <p>4. Where the ownership of shares or other corporate rights in a company entitles the
      owner of such shares or corporate rights to the enjoyment of immovable property held by the
      company, the income from the direct use, letting or use in any other form of such right to
      enjoyment may be taxed in the Contracting State in which the immovable property is
      situated.</p>
                    <p>5. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable
      property of an enterprise and to income from immovable property used for the performance of
      independent personal services.</p>
                </content>
            </article>
            <article eId="art_7">
                <num>Article 7</num>
                <heading>Business Profits</heading>
                <content>
                    <p>1. The profits of an enterprise of a Contracting State shall be taxable only in that
      State unless the enterprise carries or carried on business in the other Contracting State
      through a permanent establishment situated therein. If the enterprise carries or carried on
      business as aforesaid, the profits of the enterprise may be taxed in the other State but only
      so much of them as is attributable to that permanent establishment.</p>
                    <p>2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting
      State carries or carried on business in the other Contracting State through a permanent
      establishment situated therein, there shall in each Contracting State be attributed to that
      permanent establishment the profits which it might be expected to make if it were a distinct
      and separate enterprise engaged in the same or similar activities under the same or similar
      conditions and dealing wholly independently with the enterprise of which it is a permanent
      establishment.</p>
                    <p>3. In the determination of the profits of a permanent establishment, there shall be
      allowed as deductions expenses which are incurred for the purposes of the permanent
      establishment, including executive and general administrative expenses so incurred, whether in
      the Contracting State in which the permanent establishment is situated or
      elsewhere.</p>
                    <p>4. No profits shall be attributed to a permanent establishment by reason of the mere
      purchase by that permanent establishment of goods or merchandise for the
      enterprise.</p>
                    <p>5. For the purposes of the preceding paragraphs, the profits to be attributed to the
      permanent establishment shall be determined by the same method year by year unless there is
      good and sufficient reason to the contrary.</p>
                    <p>6. Where profits include items of income which are dealt with separately in other
      Articles of this Agreement, then the provisions of those Articles shall not be affected by the
      provisions of this Article.</p>
                </content>
            </article>
            <article eId="art_8">
                <num>Article 8</num>
                <heading>Shipping and Air Transport</heading>
                <content>
                    <p>1. Profits of an enterprise of a Contracting State from the operation of ships or
      aircraft in international traffic shall be taxable only in that State.</p>
                    <p>2. Profits of an enterprise of a Contracting State from the use or rental of
      containers (including trailers, barges and related equipment for the transport of containers)
      used for the transport of goods or merchandise shall be taxable only in that State, except
      where such containers are used for the transport of goods or merchandise solely between places
      within the other Contracting State.</p>
                    <p>3. The provisions of paragraphs 1 and 2 shall also apply to profits from the
      participation in a pool, a joint business or an international operating agency.</p>
                </content>
            </article>
            <article eId="art_9">
                <num>Article 9</num>
                <heading>Associated Enterprises</heading>
                <content>
                    <p>1. Where:</p>
                    <p>(a) an enterprise of a Contracting State participates directly or indirectly in the
      management, control or capital of an enterprise of the other Contracting State, or</p>
                    <p>(b) the same persons participate directly or indirectly in the management, control or
      capital of an enterprise of a Contracting State and an enterprise of the other Contracting
      State,</p>
                    <p>and in either case conditions are made or imposed between the two enterprises in their
      commercial or financial relations which differ from those which would be made between
      independent enterprises, then any profits which would, but for those conditions, have accrued
      to one of the enterprises, but, by reason of those conditions, have not so accrued, may be
      included in the profits of that enterprise and taxed accordingly.</p>
                    <p>2. Where a Contracting State includes in the profits of an enterprise of that State −
      and taxes accordingly − profits on which an enterprise of the other Contracting State has been
      charged to tax in that other State and the profits so included are profits which would have
      accrued to the enterprise of the first-mentioned State if the conditions made between the two
      enterprises had been those which would have been made between independent enterprises, then
      that other State shall make an appropriate adjustment to the amount of the tax charged therein
      on those profits, if that other State considers the adjustment justified. In determining such
      adjustment, due regard shall be had to the other provisions of this Agreement and the
      competent authorities of the Contracting States shall if necessary consult each
      other.</p>
                </content>
            </article>
            <article eId="art_10">
                <num>Article 10</num>
                <heading>Dividends</heading>
                <content>
                    <p>1. Dividends paid by a company which is a resident of a Contracting State to a
      resident of the other Contracting State may be taxed in that other State. However, such
      dividends may also be taxed in the Contracting State of which the company paying the dividends
      is a resident and according to the laws of that State, but if the recipient is the beneficial
      owner of the dividends, the tax so charged shall not exceed:</p>
                    <p>(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a
      company which holds at least 10 per cent of the capital of the company paying the
      dividends;</p>
                    <p>(b) 15 per cent of the gross amount of the dividends in all other cases.</p>
                    <p>2. Notwithstanding the provisions of paragraph 1, as long as an individual resident in
      Finland is entitled to a tax credit in respect of dividends paid by a company resident in
      Finland, dividends paid by a company which is a resident of Finland to a resident of South
      Africa shall be taxable only in South Africa if the recipient is the beneficial owner of the
      dividends.</p>
                    <p>3. The provisions of paragraphs 1 and 2 shall not affect the taxation of the company
      in respect of the profits out of which the dividends are paid.</p>
                    <p>4. The term "dividends" as used in this Article means income from shares or other
      rights participating in profits (not being debt-claims), as well as income from other
      corporate rights which is subjected to the same taxation treatment as income from shares by
      the laws of the Contracting State of which the company making the distribution is a
      resident.</p>
                    <p>5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the
      dividends, being a resident of a Contracting State, carries on business in the other
      Contracting State of which the company paying the dividends is a resident, through a permanent
      establishment situated therein, or performs in that other State independent personal services
      from a fixed base situated therein, and the holding in respect of which the dividends are paid
      is effectively connected with such permanent establishment or fixed base. In such case the
      provisions of Article 7 or Article 14, as the case may be, shall apply.</p>
                    <p>6. Where a company which is a resident of a Contracting State derives profits or
      income from the other Contracting State, that other State may not impose any tax on the
      dividends paid by the company, except in so far as such dividends are paid to a resident of
      that other State or in so far as the holding in respect of which the dividends are paid is
      effectively connected with a permanent establishment or a fixed base situated in that other
      State, nor subject the company's undistributed profits to a tax on undistributed profits, even
      if the dividends paid or the undistributed profits consist wholly or partly of profits or
      income arising in such other State.</p>
                </content>
            </article>
            <article eId="art_11">
                <num>Article 11</num>
                <heading>Interest</heading>
                <content>
                    <p>1. Interest arising in a Contracting State and paid to a resident of the other
      Contracting State shall he taxable only in that other State if such resident is the beneficial
      owner of the interest.</p>
                    <p>2. The term "interest" as used in this Article means income from debt-claims of every
      kind, whether or not secured by mortgage and whether or not carrying a right to participate in
      the debtor's profits, and in particular, income from government securities and income from
      bonds or debentures, including premiums and prizes attaching to such securities, bonds or
      debentures. Penalty charges for late payment shall not he regarded as interest for the
      purposes of this Article.</p>
                    <p>3. The provisions of paragraph 1 shall not apply if the beneficial owner of the
      interest, being a resident of a Contracting State, carries on business in the other
      Contracting State in which the interest arises, through a permanent establishment situated
      therein, or performs in that other State independent personal services from a fixed base
      situated therein, and the debt-claim in respect of which the interest is paid is effectively
      connected with such permanent establishment or fixed base. In such case the provisions of
      Article 7 or Article 14, as the case may he, shall apply.</p>
                    <p>4. Interest shall he deemed to arise in a Contracting State when the payer is that
      State itself, a political subdivision, a local authority or a resident of that State. Where,
      however, the person paying the interest, whether he is a resident of a Contracting State or
      not, has in a Contracting State a permanent establishment or a fixed base in connection with
      which the indebtedness on which the interest is paid was incurred, and such interest is borne
      by such permanent establishment or fixed base, then such interest shall he deemed to arise in
      the State in which the permanent establishment or fixed base is situated.</p>
                    <p>5. Where, by reason of a special relationship between the payer and the beneficial
      owner or between both of them and some other person, the amount of the interest, having regard
      to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon
      by the payer and the beneficial owner in the absence of such relationship, the provisions of
      this Article shall apply only to the last-mentioned amount. In such case, the excess part of
      the payments shall remain taxable according to the laws of each Contracting State, due regard
      being had to the other provisions of this Agreement.</p>
                </content>
            </article>
            <article eId="art_12">
                <num>Article 12</num>
                <heading>Royalties</heading>
                <content>
                    <p>1. Royalties arising in a Contracting State and paid to a resident of the other
      Contracting State shall be taxable only in that other State if such resident is the beneficial
      owner of the royalties.</p>
                    <p>2. The term "royalties" as used in this Article means payments of any kind received as
      a consideration for the use of, or the right to use, any copyright of literary, artistic or
      scientific work (including cinematograph films and films, tapes or discs for radio or
      television broadcasting), any patent, trade mark, design or model, plan, secret formula or
      process, or for information concerning industrial, commercial or scientific
      experience.</p>
                    <p>3. The provisions of paragraph 1 shall not apply if the beneficial owner of the
      royalties, being a resident of a Contracting State, carries on business in the other
      Contracting State in which the royalties arise, through a permanent establishment situated
      therein, or performs in that other State independent personal services from a fixed base
      situated therein, and the right or property in respect of which the royalties are paid is
      effectively connected with such permanent establishment or fixed base. In such case the
      provisions of Article 7 or Article 14, as the case may be, shall apply.</p>
                    <p>4. Royalties shall be deemed to arise in a Contracting State when the payer is that
      State itself, a political subdivision, a local authority or a resident of that State. Where,
      however, the person paying the royalties, whether he is a resident of a Contracting State or
      not, has in a Contracting State a permanent establishment or a fixed base in connection with
      which the liability to pay the royalties was incurred, and such royalties are borne by such
      permanent establishment or fixed base, then such royalties shall be deemed to arise in the
      State in which the permanent establishment or fixed base is situated.</p>
                    <p>5. Where, by reason of a special relationship between the payer and the beneficial
      owner or between both of them and some other person, the amount of the royalties, having
      regard to the use, right or information for which they are paid, exceeds the amount which
      would have been agreed upon by the payer and the beneficial owner in the absence of such
      relationship, the provisions of this Article shall apply only to the last-mentioned amount. In
      such case, the excess part of the payments shall remain taxable according to the laws of each
      Contracting State, due regard being had to the other provisions of this Agreement.</p>
                </content>
            </article>
            <article eId="art_13">
                <num>Article 13</num>
                <heading>Capital Gains</heading>
                <content>
                    <p>1. Gains derived by a resident of a Contracting State from the alienation of immovable
      property referred to in paragraph 2 of Article 6 and situated in the other Contracting State
      may be taxed in that other State.</p>
                    <p>
                        <embeddedStructure class="mli-replaced">
                            <p>
                                <authorialNote>
                                    <p>[REPLACED by paragraph 4 of Article 9 of the MLI]</p>
                                </authorialNote>
                            </p>
                            <p>[2. Gains derived by a resident of a Contracting State from the alienation of shares
        or other corporate rights in a company the assets of which consist mainly of immovable
        property situated in the other Contracting State may be taxed in that other
        State.]</p>
                        </embeddedStructure>
                    </p>
                    <p>
                        <embeddedStructure class="mli-replacement">
                            <p>
                                <authorialNote>
                                    <p>
                                        The following paragraph 4 of Article 9 of the MLI replaces paragraph 2 of
        Article 13 of this Agreement:
                                        <authorialNote marker="2" placement="bottom">
                                            <p>In accordance with paragraph 9 of Article 28 and paragraph 6 of Article 29 of
            the MLI, paragraph 4 of Article 9 of the MLI has effect with respect to the application
            of this Agreement by the Republic of Finland: </p>
                                            <p>a) with respect to taxes withheld at source on amounts paid or credited to
            non-residents, where the event giving rise to such taxes occurs on or after 1 January
            2024; and</p>
                                            <p>b) with respect to all other taxes levied by the Republic of Finland, for taxes
            levied with respect to taxable periods beginning on or after 1 January 2024;</p>
                                            <p>and,</p>
                                            <p>In accordance with paragraph 9 of Article 28 and paragraph 6 of Article 29 of
            the MLI, paragraph 4 of Article 9 of the MLI has effect with respect to the application
            of the Agreement by the Republic of South Africa: </p>
                                            <p>a) with respect to taxes withheld at source on amounts paid or credited to
            non-residents, where the event giving rise to such taxes occurs on or after 1 January
            2024; and</p>
                                            <p>b) with respect to all other taxes levied by the Republic of South Africa, for
            taxes levied with respect to taxable periods beginning on or after 1 January
            2024.</p>
                                        </authorialNote>
                                    </p>
                                </authorialNote>
                            </p>
                            <article>
                                <num>ARTICLE 9 OF THE MLI – CAPITAL GAINS FROM ALIENATION OF SHARES OR INTERESTS OF ENTITIES DERIVING THEIR VALUE PRINCIPALLY FROM IMMOVABLE PROPERTY</num>
                                <content>
                                    <p>
                                        For purposes of [
                                        <i>the Agreement</i>
                                        ], gains derived by a
          resident of a [
                                        <i>Contracting State</i>
                                        ] from the alienation of shares or
          comparable interests, such as interests in a partnership or trust, may be taxed in the
          other [
                                        <i>Contracting State</i>
                                        ] if, at any time during the 365 days
          preceding the alienation, these shares or comparable interests derived more than 50 per
          cent of their value directly or indirectly from immovable property (real property)
          situated in that other [
                                        <i>Contracting State</i>
                                        ].
                                    </p>
                                </content>
                            </article>
                        </embeddedStructure>
                    </p>
                    <p>3. Gains from the alienation of movable property forming part of the business property
      of a permanent establishment which an enterprise of a Contracting State has in the other
      Contracting State or of movable property pertaining to a fixed base available to a resident of
      a Contracting State in the other Contracting State for the purpose of performing independent
      personal services, including such gains from the alienation of such a permanent establishment
      (alone or with the whole enterprise) or of such fixed base, may be taxed in that other
      State.</p>
                    <p>4. Gains derived by an enterprise of a Contracting State from the alienation of ships
      or aircraft operated in international traffic or movable property pertaining to the operation
      of such ships or aircraft, shall be taxable only in that State.</p>
                    <p>5. Gains derived by an enterprise of a Contracting State from the alienation of
      containers (including trailers, barges and related equipment for the transport of containers)
      used for the transport of goods or merchandise shall be taxable only in that State, except
      where such containers are used for the transport of goods or merchandise solely between places
      within the other Contracting State.</p>
                    <p>6. Gains from the alienation of any property other than that referred to in the
      preceding paragraphs of this Article, shall be taxable only in the Contracting State of which
      the alienator is a resident.</p>
                </content>
            </article>
            <article eId="art_14">
                <num>Article 14</num>
                <heading>Independent Personal Services</heading>
                <content>
                    <p>1. Income derived by an individual who is a resident of a Contracting State in respect
      of professional services or other activities of an independent character shall be taxable only
      in that State unless he has or had a fixed base regularly available to him in the other
      Contracting State for the purpose of performing his activities. If he has or had such a fixed
      base, the income may be taxed in the other State but only so much of it as is attributable to
      that fixed base. For the purposes of this provision, where an individual who is a resident of
      a Contracting State is present in the other Contracting State for a period or periods
      exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the tax
      year concerned, he shall be deemed to have a fixed base regularly available to him in that
      other State and the income that is derived from the aforementioned services or activities that
      are performed in that other State during such period or periods shall be attributable to that
      fixed base.</p>
                    <p>2. The term "professional services" includes especially independent scientific,
      literary, artistic, educational or teaching activities as well as the independent activities
      of physicians, lawyers, engineers, architects, dentists and accountants.</p>
                </content>
            </article>
            <article eId="art_15">
                <num>Article 15</num>
                <heading>Dependent Personal Services</heading>
                <content>
                    <p>1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other
      similar remuneration derived by a resident of a Contracting State in respect of an employment
      shall be taxable only in that State unless the employment is exercised in the other
      Contracting State. If the employment is so exercised, such remuneration as is derived
      therefrom may be taxed in that other State.</p>
                    <p>2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident
      of a Contracting State in respect of an employment exercised in the other Contracting State
      shall be taxable only in the first-mentioned State if:</p>
                    <p>(a) the recipient is present in the other State for a period or periods not exceeding
      in the aggregate 183 days in any twelve-month period commencing or ending in the tax year
      concerned, and</p>
                    <p>(b) the remuneration is paid by or on behalf of an employer who is not a resident of
      the other State, and</p>
                    <p>(c) the remuneration is not borne by a permanent establishment or a fixed base which
      the employer has in the other State.</p>
                    <p>3. Notwithstanding the preceding provisions of this Article, remuneration derived in
      respect of an employment exercised aboard a ship or aircraft operated in international traffic
      by an enterprise of a Contracting State may be taxed in that State.</p>
                </content>
            </article>
            <article eId="art_16">
                <num>Article 16</num>
                <heading>Directors' Fees</heading>
                <content>
                    <p>Directors' fees and other similar payments derived by a resident of a Contracting
      State in his capacity as a member of the board of directors or any other similar organ of a
      company which is a resident of the other Contracting State may be taxed in that other
      State.</p>
                </content>
            </article>
            <article eId="art_17">
                <num>Article 17</num>
                <heading>Entertainers and Sportsmen</heading>
                <content>
                    <p>1. Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a
      resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or
      television artiste, or a musician, or as a sportsman, from his personal activities as such
      exercised in the other Contracting State, may be taxed in that other State.</p>
                    <p>2. Where income in respect of personal activities exercised by an entertainer or a
      sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to
      another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be
      taxed in the Contracting State in which the activities of the entertainer or sportsman are
      exercised.</p>
                </content>
            </article>
            <article eId="art_18">
                <num>Article 18</num>
                <heading>Pensions, Annuities and Social Welfare Payments</heading>
                <content>
                    <p>1. Any:</p>
                    <p>(a) pension and other similar payment arising in a Contracting State,</p>
                    <p>(b) benefit, whether periodic or lump-sum compensation, awarded under the social
      security legislation of a Contracting State or under any public scheme organised by a
      Contracting State for social welfare purposes, or</p>
                    <p>(c) annuity arising in a Contracting State, shall be taxable only in that Contracting
      State.</p>
                    <p>2. The term "annuity" as used in this Article means a stated sum payable periodically
      at stated times during life, or during a specified or ascertainable period of time, under an
      obligation to make the payments in return for adequate and full consideration in money or
      money's worth.</p>
                </content>
            </article>
            <article eId="art_19">
                <num>Article 19</num>
                <heading>Government Service</heading>
                <content>
                    <p>1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a
      Contracting State or a political subdivision or a local authority thereof to an individual in
      respect of services rendered to that State or subdivision or authority shall be taxable only
      in that State.</p>
                    <p>(b) However, such salaries, wages and other similar remuneration shall be taxable only
      in the Contracting State of which the individual is a resident if the services are rendered in
      that State and the individual:</p>
                    <p>(i) is a national of that State; or</p>
                    <p>(ii) did not become a resident of that State solely for the purpose of rendering the
      services.</p>
                    <p>2. The provisions of Articles 15 and 16 shall apply to salaries, wages and other
      similar remuneration in respect of services rendered in connection with a business carried on
      by a Contracting State or a political subdivision or a local authority thereof.</p>
                </content>
            </article>
            <article eId="art_20">
                <num>Article 20</num>
                <heading>Students, Apprentices and Business Trainees</heading>
                <content>
                    <p>A student, apprentice or business trainee who is present in a Contracting State solely
      for the purpose of his education or training and who is, or immediately before being so
      present was, a resident of the other Contracting State, shall be exempt from tax in the
      first-mentioned State on payments received from outside that first-mentioned State for the
      purposes of his maintenance, education or training.</p>
                </content>
            </article>
            <article eId="art_21">
                <num>Article 21</num>
                <heading>Other Income</heading>
                <content>
                    <p>1. Items of income of a resident of a Contracting State, wherever arising, not dealt
      with in the foregoing Articles of this Agreement shall be taxable only in that
      State.</p>
                    <p>2. The provisions of paragraph 1 shall not apply to income, other than income from
      immovable property as defined in paragraph 2 of Article 6, if the recipient of such income,
      being a resident of a Contracting State, carries on business in the other Contracting State
      through a permanent establishment situated therein, or performs in that other State
      independent personal services from a fixed base situated therein, and the right or property in
      respect of which the income is paid is effectively connected with such permanent establishment
      or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be,
      shall apply.</p>
                </content>
            </article>
            <article eId="art_22">
                <num>Article 22</num>
                <heading>Elimination of Double Taxation</heading>
                <content>
                    <p>Double taxation shall be eliminated as follows:</p>
                    <p>(a) In Finland:</p>
                    <p>(i) Where a resident of Finland derives income which, in accordance with the
      provisions of this Agreement, may be taxed in South Africa, Finland shall, subject to the
      provisions of item (ii) of this subparagraph, allow as a deduction from the tax on the income
      of that person an amount equal to the tax on income paid in South Africa. Such deduction shall
      not, however, exceed that part of the tax on the income, as computed before the deduction is
      given, which is attributable to the income which may be taxed in South Africa.</p>
                    <p>(ii) Dividends paid by a company being a resident of South Africa to a company which
      is a resident of Finland and which controls directly at least 10 per cent of the voting power
      in the company paying the dividends shall be exempt from Finnish tax.</p>
                    <p>(iii) Notwithstanding any other provision of the Agreement, an individual who is a
      resident of South Africa and under Finnish taxation law with respect to the Finnish taxes
      referred to in Article 2 is also regarded as resident in Finland, may be taxed in Finland.
      However, Finland shall allow any South African tax paid on income as a deduction from Finnish
      tax in accordance with the provisions of item (i) of this subparagraph. The provisions of this
      item shall apply only to nationals of Finland.</p>
                    <p>(iv) Where in accordance with any provision of the Agreement income derived by a
      resident of Finland is exempt from tax in Finland, Finland may nevertheless, in calculating
      the amount of tax on the remaining income of such person, take into account the exempted
      income.</p>
                    <p>(b) In South Africa, Finnish taxes paid by residents of South Africa in respect of
      income taxable in Finland, in accordance with the provisions of the Agreement, shall be
      deducted from the taxes due according to South African fiscal law. Such deduction shall not,
      however, exceed an amount which bears to the total South African tax payable the same ratio as
      the income concerned bears to the total income.</p>
                </content>
            </article>
            <article eId="art_23">
                <num>Article 23</num>
                <heading>Non-discrimination</heading>
                <content>
                    <p>1. Nationals of a Contracting State shall not be subjected in the other Contracting
      State to any taxation or any requirement connected therewith, which is other or more
      burdensome than the taxation and connected requirements to which nationals of that other State
      in the same circumstances, in particular with respect to residence, are or may be subjected.
      This provision shall, notwithstanding the provisions of Article 1, also apply to persons who
      are not residents of one or both of the Contracting States.</p>
                    <p>2. The taxation on a permanent establishment which an enterprise of a Contracting
      State has in the other Contracting State shall not be less favourably levied in that other
      State than the taxation levied on enterprises of that other State carrying on the same
      activities.</p>
                    <p>3. Except where the provisions of paragraph 1 of Article 9, paragraph 5 of Article 11
      or paragraph 5 of Article 12 apply, interest, royalties and other disbursements paid by an
      enterprise of a Contracting State to a resident of the other Contracting State shall, for the
      purpose of determining the taxable profits of such enterprise, be deductible under the same
      conditions as if they had been paid to a resident of the first-mentioned State.</p>
                    <p>4. Enterprises of a Contracting State, the capital of which is wholly or partly owned
      or controlled, directly or indirectly, by one or more residents of the other Contracting
      State, shall not be subjected in the first-mentioned State to any taxation or any requirement
      connected therewith which is other or more burdensome than the taxation and connected
      requirements to which other similar enterprises of that first-mentioned State are or may be
      subjected.</p>
                    <p>5. Nothing in this Article shall be construed as obliging a Contracting State to grant
      to residents of the other Contracting State any personal allowances, reliefs and reductions
      for taxation purposes on account of civil status or family responsibilities which it grants to
      its own residents.</p>
                    <p>6. In this Article the term "taxation" means taxes which are the subject of this
      Agreement.</p>
                </content>
            </article>
            <article eId="art_24">
                <num>Article 24</num>
                <heading>Mutual Agreement Procedure</heading>
                <content>
                    <p>1. Where a person considers that the actions of one or both of the Contracting States
      result or will result for him in taxation not in accordance with the provisions of this
      Agreement, he may, irrespective of the remedies provided by the domestic law of those States,
      present his case to the competent authority of the Contracting State of which he is a resident
      or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of
      which he is a national. The case must be presented within three years from the first
      notification of the action resulting in taxation not in accordance with the provisions of the
      Agreement.</p>
                    <p>2. The competent authority shall endeavour, if the objection appears to it to be
      justified and if it is not itself able to arrive at an appropriate solution, to resolve the
      case by mutual agreement with the competent authority of the other Contracting State, with a
      view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement
      reached shall be implemented notwithstanding any time limits in the domestic law of the
      Contracting States.</p>
                    <p>3. The competent authorities of the Contracting States shall endeavour to resolve by
      mutual agreement any difficulties or doubts arising as to the interpretation or application of
      the Agreement. They may also consult together for the elimination of double taxation in cases
      not provided for in the Agreement.</p>
                    <p>4. The competent authorities of the Contracting States may communicate with each other
      directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
      When it seems advisable in order to reach agreement to have an oral exchange of opinions, such
      exchange may take place through a commission consisting of representatives of the competent
      authorities of the Contracting States.</p>
                </content>
            </article>
            <article eId="art_25">
                <num>Article 25</num>
                <heading>Exchange of Information</heading>
                <content>
                    <p>1. The competent authorities of the Contracting States shall exchange such information
      as is necessary for carrying out the provisions of this Agreement or of the domestic laws of
      the Contracting States concerning taxes covered by the Agreement in so far as the taxation
      thereunder is not contrary to the Agreement. The exchange of information is not restricted by
      Article 1. Any information received by a Contracting State shall be treated as secret in the
      same manner as information obtained under the domestic laws of that State and shall be
      disclosed only to persons or authorities (including courts and administrative bodies) involved
      in the assessment or collection of, the enforcement or prosecution in respect of, or the
      determination of appeals in relation to, the taxes covered by the Agreement. Such persons or
      authorities shall use the information only for such purposes. They may disclose the
      information in public court proceedings or in judicial decisions.</p>
                    <p>2. In no case shall the provisions of paragraph 1 be construed so as to impose on a
      Contracting State the obligation:</p>
                    <p>(a) to carry out administrative measures at variance with the laws or the
      administrative practice of that or of the other Contracting State;</p>
                    <p>(b) to supply information which is not obtainable under the laws or in the normal
      course of the administration of that or of the other Contracting State;</p>
                    <p>(c) to supply information which would disclose any trade, business, industrial,
      commercial or professional secret or trade process, or information, the disclosure of which
      would be contrary to public policy (ordre public).</p>
                </content>
            </article>
            <article eId="art_26">
                <num>Article 26</num>
                <heading>Members of Diplomatic Missions and Consular Posts</heading>
                <content>
                    <p>Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic
      missions or consular posts under the general rules of international law or under the
      provisions of special agreements.</p>
                </content>
            </article>
            <p>
                <embeddedStructure class="mli-replacement">
                    <p>
                        <authorialNote>
                            <p>
                                The following paragraph 1 of Article 7 of the MLI applies and supersedes the
      provisions of this Agreement:
                                <authorialNote marker="3" placement="bottom">
                                    <p>In accordance with paragraphs 1 and 3 of Article 35 of the MLI, paragraph 1 of
          Article 7 of the MLI has effect with respect to the application of this Agreement by the
          Republic of Finland:</p>
                                    <p>a) with respect to taxes withheld at source on amounts paid or credited to
          nonresidents, where the event giving rise to such taxes occurs on or after 1 January 2023;
          and</p>
                                    <p>b) with respect to all other taxes levied by the Republic of Finland, for taxes
          levied with respect to taxable periods beginning on or after 1 January 2024;</p>
                                    <p>and,</p>
                                    <p>In accordance with paragraph 1 of Article 35 of the MLI, paragraph 1 of Article 7
          of the MLI has effect with respect to the application of the Agreement by the Republic of
          South Africa:</p>
                                    <p>a) with respect to taxes withheld at source on amounts paid or credited to
          nonresidents, where the event giving rise to such taxes occurs on or after 1 January 2023;
          and</p>
                                    <p>b) with respect to all other taxes levied by the Republic of South Africa, for
          taxes levied with respect to taxable periods beginning on or after 1 July 2023.</p>
                                </authorialNote>
                            </p>
                        </authorialNote>
                    </p>
                    <article>
                        <num>ARTICLE 7 OF THE MLI – PREVENTION OF TREATY ABUSE (Principal purposes test provision)</num>
                        <content>
                            <p>
                                Notwithstanding any provisions of [
                                <i>the Agreement</i>
                                ], a benefit
        under [
                                <i>the Agreement</i>
                                ] shall not be granted in respect of an item of
        income [ ] if it is reasonable to conclude, having regard to all relevant facts and
        circumstances, that obtaining that benefit was one of the principal purposes of any
        arrangement or transaction that resulted directly or indirectly in that benefit, unless it
        is established that granting that benefit in these circumstances would be in accordance with
        the object and purpose of the relevant provisions of [
                                <i>the
        Agreement</i>
                                ].
                            </p>
                        </content>
                    </article>
                </embeddedStructure>
            </p>
            <article eId="art_27">
                <num>Article 27</num>
                <heading>Entry into Force</heading>
                <content>
                    <p>1. Each of the Contracting States shall notify to the other the completion of the
      procedures required by its law for the bringing into force of this Agreement. The Agreement
      shall enter into force fifteen days after the date of the later of these
      notifications.</p>
                    <p>2. The provisions of the Agreement shall have effect:</p>
                    <p>(a) in Finland:</p>
                    <p>(i) with regard to taxes withheld at source, in respect of income derived on or after
      the first day of January in the calendar year next following the date upon which the Agreement
      enters into force;</p>
                    <p>(ii) with regard to other taxes on income, in respect of taxes chargeable for any tax
      year beginning on or after the first day of January in the calendar year next following the
      date upon which the Agreement enters into force;</p>
                    <p>(b) in South Africa:</p>
                    <p>(i) with regard to taxes withheld at source, in respect of amounts paid or credited on
      or after the first day of January in the calendar year next following the date upon which the
      Agreement enters into force;</p>
                    <p>(ii) with regard to other taxes, in respect of years of assessment beginning on or
      after the first day of January in the calendar year next following the date upon which the
      Agreement enters into force.</p>
                    <p>3. The Agreement between the Government of Finland and the Government of the Union of
      South Africa for the avoidance of double taxation on the income derived from shipping and
      aircraft, concluded by exchange of notes dated 3 March 1952, shall not have effect for any
      period for which the present Agreement has effect.</p>
                </content>
            </article>
            <article eId="art_28">
                <num>Article 28</num>
                <heading>Termination</heading>
                <content>
                    <p>1. This Agreement shall remain in force indefinitely but either of the Contracting
      States may terminate the Agreement through the diplomatic channel, by giving to the other
      Contracting State written notice of termination not later than 30 June of any calendar year
      starting five years after the year in which the Agreement entered into force.</p>
                    <p>2. In such event, the Agreement shall cease to have effect:</p>
                    <p>(a) in Finland:</p>
                    <p>(i) with regard to taxes withheld at source, in respect of income derived on or after
      the first day of January in the calendar year next following the year in which such notice is
      given;</p>
                    <p>(ii) with regard to other taxes on income, in respect of taxes chargeable for any tax
      year beginning on or after the first day of January in the calendar year next following the
      year in which such notice is given;</p>
                    <p>(b) in South Africa:</p>
                    <p>(i) with regard to taxes withheld at source, in respect of amounts paid or credited on
      or after the first day of January in the calendar year next following the year in which such
      notice is given;</p>
                    <p>(ii) with regard to other taxes, in respect of years of assessment beginning on or
      after the first day of January in the calendar year next following the year in which such
      notice is given.</p>
                    <p>ln witness whereof the undersigned, duly authorised thereto, have signed this
      Agreement.</p>
                    <p>Done in duplicate at Helsinki this 26th day of May 1995, in the English
      language.</p>
                </content>
            </article>
        </mainBody>
    </doc>
</akomaNtoso>
