Taxes on income defined to include wages, gains and withholding, covering specified domestic and similar subsequent taxes. The Agreement defines taxes on income to include all taxes on total income or elements of income, including capital gains and taxes on wages, and specifies covered Finnish taxes (state income, corporate, communal, church, withholding on interest and on non residents) and the Indian income tax; it also extends to identical or substantially similar taxes enacted later and requires mutual notification of significant tax law changes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxes on income defined to include wages, gains and withholding, covering specified domestic and similar subsequent taxes.
The Agreement defines taxes on income to include all taxes on total income or elements of income, including capital gains and taxes on wages, and specifies covered Finnish taxes (state income, corporate, communal, church, withholding on interest and on non residents) and the Indian income tax; it also extends to identical or substantially similar taxes enacted later and requires mutual notification of significant tax law changes.
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