<akomaNtoso xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:finlex="http://data.finlex.fi/schema/finlex" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
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                    <FRBRdate date="1988-01-25" name="dateSigned"/>
                    <FRBRauthor as="#role_author" href="#organization_fi.ministry-for-foreign-affairs"/>
                    <FRBRcountry value="fi"/>
                    <FRBRsubtype value="treaty-metadata"/>
                    <FRBRnumber value="20"/>
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                    <FRBRthis value="/akn/fi/doc/treaty-metadata/1995/20/fin@/!main"/>
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                    <FRBRdate date="1988-01-25" name="dateSigned"/>
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                    <FRBRdate date="2026-05-19" name="dateProduced"/>
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                <keyword dictionary="#treaty_keyword" refersTo="#keyword_en" showAs="EN" value="en"/>
                <keyword dictionary="#treaty_keyword" refersTo="#keyword_v.1988" showAs="V.1988" value="v.1988"/>
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                <keyword dictionary="#treaty_keyword" refersTo="#keyword_valtiosopimukset" showAs="VALTIOSOPIMUKSET" value="valtiosopimukset"/>
                <keyword dictionary="#treaty_keyword" refersTo="#keyword_sopimukset" showAs="SOPIMUKSET" value="sopimukset"/>
            </classification>
            <references source="#organization_fi.finlex">
                <TLCOrganization eId="organization_fi.finlex" href="/akn/ontology/organization/fi.finlex" showAs="Finlex"/>
                <TLCRole eId="role_author" href="/akn/ontology/role/author" showAs="Tekijä"/>
                <TLCRole eId="role_editor" href="/akn/ontology/role/editor" showAs="Toimittaja"/>
                <TLCOrganization eId="organization_fi.ministry-for-foreign-affairs" href="/akn/ontology/organization/fi.ministry-for-foreign-affairs" showAs="Ulkoministeriö"/>
                <TLCConcept eId="treaty_keyword" href="/akn/ontology/concept/treaty-metadata/keyword" showAs="Valtiosopimusten asiasanat"/>
                <TLCConcept eId="multilateral-agreement" href="/akn/ontology/concept/treaty-metadata/multilateral-agreement" showAs="II Monenväliset sopimukset"/>
                <TLCReference eId="treaty_1995_20" href="/akn/fi/doc/treaty/1995/20" name="Treaty" showAs="20/1995"/>
                <TLCReference eId="treaty_1995_21" href="/akn/fi/doc/treaty/1995/21" name="Treaty" showAs="21/1995"/>
                <TLCReference eId="treaty_1995_57" href="/akn/fi/doc/treaty/1995/57" name="Treaty" showAs="57/1995"/>
                <TLCReference eId="treaty_2011_39" href="/akn/fi/doc/treaty/2011/39" name="Treaty" showAs="39/2011"/>
                <TLCReference eId="treaty_2011_40" href="/akn/fi/doc/treaty/2011/40" name="Treaty" showAs="40/2011"/>
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                <TLCReference eId="treaty_2018_14" href="/akn/fi/doc/treaty/2018/14" name="Treaty" showAs="14/2018"/>
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                <TLCReference eId="treaty_2026_20" href="/akn/fi/doc/treaty/2026/20" name="Treaty" showAs="20/2026"/>
                <TLCReference eId="statute_1995_358" href="/akn/fi/act/statute/1995/358" name="Statute" showAs="358/1995"/>
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            </references>
            <proprietary source="#organization_fi.finlex">
                <finlex:title language="fin">Yleissopimus veroasioissa annettavasta keskinäisestä virka-avusta</finlex:title>
                <finlex:title language="swe">Konvention om ömsesidig handräckning i skatteärenden</finlex:title>
                <finlex:title language="eng">Convention on mutual administrative assistance in tax matters</finlex:title>
                <finlex:treatyType refersTo="#multilateral-agreement">II Monenväliset sopimukset</finlex:treatyType>
                <finlex:signing>
                    <finlex:dateSigned date="1988-01-25">25.1.1988</finlex:dateSigned>
                    <finlex:placeOfSigning>Strasbourg</finlex:placeOfSigning>
                </finlex:signing>
                <finlex:dateRatified date="1994-12-15">15.12.1994</finlex:dateRatified>
                <finlex:ratificationCode refersTo="#treaty_ratification_treaty_ratification_h">treaty_ratification_h</finlex:ratificationCode>
                <finlex:entryIntoForce>
                    <finlex:dateEntryIntoForce date="1995-04-01">1.4.1995</finlex:dateEntryIntoForce>
                </finlex:entryIntoForce>
                <finlex:dateEntryIntoForceInternational date="1995-04-01">1.4.1995</finlex:dateEntryIntoForceInternational>
                <finlex:treatyReference>
                    <finlex:ref href="/akn/fi/doc/treaty/1995/20" refersTo="#treaty_1995_20"/>
                </finlex:treatyReference>
                <finlex:treatyReference>
                    <finlex:ref href="/akn/fi/doc/treaty/1995/21" refersTo="#treaty_1995_21"/>
                </finlex:treatyReference>
                <finlex:statuteReference>
                    <finlex:ref href="/akn/fi/act/statute/1995/358" refersTo="#statute_1995_358"/>
                </finlex:statuteReference>
                <finlex:statuteReference>
                    <finlex:ref href="/akn/fi/act/statute/1995/359" refersTo="#statute_1995_359"/>
                </finlex:statuteReference>
                <finlex:relatedUNTreaty refersTo="#un-treaty_33610"/>
                <finlex:amendedBy>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1995/57" refersTo="#treaty_1995_57"/>
                        <finlex:dateAmended date="1995-09-13">13.9.1995</finlex:dateAmended>
                        <finlex:amendmentNote>Selitys niistä yleissopimuksen 2 artiklan 1 kohdassa luetelluista veroista,joista Suomessa tällä hetkellä kannetaan veroja ja maksuja</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2011/39" refersTo="#treaty_2011_39"/>
                        <finlex:dateAmended date="2010-05-27">27.5.2010</finlex:dateAmended>
                        <finlex:amendmentNote>Pöytäkirja yleissopimuksen muuttamisesta</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2011/40" refersTo="#treaty_2011_40"/>
                        <finlex:dateAmended date="2010-05-27">27.5.2010</finlex:dateAmended>
                        <finlex:amendmentNote>Pöytäkirja yleissopimuksen muuttamisesta</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2017/30" refersTo="#treaty_2017_30"/>
                        <finlex:dateAmended date="2016-01-27">27.1.2016</finlex:dateAmended>
                        <finlex:amendmentNote>Monenkeskinen toimivaltaisten viranomaisten sopimus maakohtaisten raporttien vaihtamisesta</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2018/14" refersTo="#treaty_2018_14"/>
                        <finlex:dateAmended date="2016-01-27">27.1.2016</finlex:dateAmended>
                        <finlex:amendmentNote>Monenkeskinen toimivaltaisten viranomaisten sopimus maakohtaisten raporttien vaihtamisesta</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2026/10" refersTo="#treaty_2026_10"/>
                        <finlex:dateAmended date="2025-09-30">30.9.2025</finlex:dateAmended>
                        <finlex:amendmentNote>Ilmoitus sitoutumisesta OECD:n vuonna 1988 laatiman yleissopimuksen 6 artiklan mukaiseen monenkeskiseen toimivaltaisten viranomaisten sopimukseen GloBE-tietojen vaihtamisesta</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2026/20" refersTo="#treaty_2026_20"/>
                        <finlex:dateAmended date="2026-03-30">30.3.2026</finlex:dateAmended>
                        <finlex:amendmentNote>Valtiovarainministeriön ilmoitus GloBE-tietojen vaihtamisesta</finlex:amendmentNote>
                    </finlex:treatyReference>
                </finlex:amendedBy>
                <finlex:treatyPartyName>EN</finlex:treatyPartyName>
                <finlex:responsibleMinistry refersTo="#organization_fi.ministry-of-finance">VM/VO</finlex:responsibleMinistry>
                <finlex:isInForce value="true"/>
            </proprietary>
        </meta>
        <preface>
            <p>
                <docNumber>20/1995</docNumber>
                <docTitle>Yleissopimus veroasioissa annettavasta keskinäisestä virka-avusta</docTitle>
            </p>
        </preface>
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</akomaNtoso>
