The general corporate income tax rate in Finland is 20%.
Finnish resident companies are taxable in Finland on their worldwide income.
Non-resident companies are subject to corporate income tax on trading profits attributable to a Finnish permanent establishment (PE), at a rate of 20%.
Finland generally applies the definition of permanent establishment given in Article 5 of the OECD Model Tax Convention. To provide some indicative guidance, this would generally mean that activities of a preparatory or auxiliary nature linked to the staging of an event such as UEFA Super Cup 22 performed by a non-resident entity in Finland for a period of less than six months would not lead to the creation of a Finnish PE (though careful analysis of expected activities in Finland and the applicable double tax treaty should be performed by each UEFA partner).