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of <h1>Finland-India DTAA: Article 22 Details Tax Relief for Dividends and Income, Aims to Eliminate Double Taxation.</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Finland and India outlines the elimination of double taxation. For Finnish residents, Finland allows a deduction from Finnish tax for Indian taxes paid on income taxable in India, with specific provisions for dividends. Dividends paid by an Indian company to a Finnish company controlling at least 10% of voting power are exempt from Finnish tax. In India, residents can deduct Finnish taxes paid from their Indian tax liabilities on income taxable in Finland. Both countries may consider exempted income when calculating taxes on remaining income.
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