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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finland-India DTAA Article 24: Methods to Eliminate Double Taxation on Income and Capital; Dividend Exemptions Explained.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Finland and India outlines methods to eliminate double taxation. Finland allows deductions for taxes paid in India on income or capital, with limits based on the attributable income or capital. Dividends from Indian companies to Finnish companies with significant control are exempt from Finnish tax. Finnish residents who are also considered residents of India may be taxed in Finland, with Indian taxes deductible. In India, Finnish taxes paid on income taxed in both countries are credited against Indian tax, with specific provisions for companies paying surtax.
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