Residence-based scope: DTAA applies to persons resident in one or both Contracting States, giving treaty effect in domestic law. The Convention between India and Finland is residence-based in personal scope, applying to persons who are residents of one or both Contracting States, ... Summary
Residence-based scope: DTAA applies to persons resident in one or both Contracting States, giving treaty effect in domestic law.
The Convention between India and Finland is residence-based in personal scope, applying to persons who are residents of one or both Contracting States, and covers taxes on income and on capital. The Central Government has directed, by notification under relevant tax statutes, that the Convention's provisions be given effect in India.
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