Taxes on income: treaty defines which income taxes are covered and mandates mutual notification of tax law changes. The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income, elements of income, gains from alienation of property and taxes on wages. It lists specific Finnish taxes (state, corporate, communal, church and certain withholding taxes) and Indian income tax (including surcharges), and extends to identical or substantially similar taxes introduced later, with a mutual notification obligation for 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: treaty defines which income taxes are covered and mandates mutual notification of tax law changes.
The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income, elements of income, gains from alienation of property and taxes on wages. It lists specific Finnish taxes (state, corporate, communal, church and certain withholding taxes) and Indian income tax (including surcharges), and extends to identical or substantially similar taxes introduced later, with a mutual notification obligation for significant tax law changes.
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