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Model articles for double tax treaties have been developed by the OECD, but the provisions in each specific treaty can vary considerably. The OECD provides latitude to treaty countries on how treaties are operated in practice.

The result is that apparently standard provisions are applied by certain countries differently to other countries, so in any employment situation involving Finland the terms of each specific treaty must be considered.

Finland has double tax treaties with many countries the text of which can be found here. Many of these treaties are non-standard. Russia and Belarus have both partially suspended their double tax treaties with Finland. The agreements continue to be applied by the Finnish Tax Administration.

As an example, Finnish municipal income tax is not covered by the treaty with the Philippines and Church tax (see 2.1) is not covered by the treaties with Egypt, Malaysia, Morocco, the Philippines, and the United Arab Emirates.

The treaties with some countries even allow Finland to tax individuals who are treaty-resident in the other treaty country. Guidance on non-standard provisions is at Vero Fi.

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