Tax coverage under DTAA: defines taxable categories for each Contracting State and extends to similar future taxes.

Article 2 specifies the taxes covered by the DTAA: Finnish taxes (state income taxes, corporate income tax, communal tax, church tax, withholding tax on interest, withholding tax on non-resident income, and state capital tax) and Indian taxes (income tax including surcharge and wealth tax), designated as Finnish tax and Indian tax. It also extends the Convention to identical or substantially similar taxes imposed after signature and requires competent authorities to notify each other of significant tax-law changes.

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