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of <h1>Finland-India Tax Protocol: Income from agriculture or forestry classified as immovable property under Article 6.</h1> The Protocol between Finland and India, integral to their Double Taxation Avoidance Agreement, specifies that under Finnish law, income from agriculture or forestry is treated as income from immovable property. This classification applies to such income in Finland under Article 6 of the Agreement. Additionally, if India enters agreements with OECD member states that offer tax exemptions or reduced rates for dividends, interest, royalties, or fees for technical services, these terms will also apply to similar income between India and Finland. The term 'statutory body' refers to public legal entities created by a contracting state's laws, excluding private interests.
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